Article

New SFDR principal adverse impacts (or PAI) regime key points

Published Date
Aug 4, 2021
The new principal adverse impacts or PAI regime is one of the most challenging elements of the EU’s Sustainable Finance Disclosure Regulation (SFDR). It will require relevant firms to provide extensive disclosures on various ESG related matters, including greenhouse gas emissions and other indicators, in a (controversial) template format.

This briefing gives further detail on the new regime and when its various strands will come into effect.

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This content was originally published by Allen & Overy before the A&O Shearman merger

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About the
authors

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Matthew Townsend

Partner

London

He also co-heads the International Trade Group. Matt advises on a wide range of regulatory and compliance matters including sustaina...

Tamara Cizeika

Tamara Cizeika

Counsel

London

Tamara specialises in regulatory issues in the financial services industry, advising firms on UK and EU regulatory requirements and ...

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Oonagh Harrison

Secretary to the Board

London

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Yannick Arbaut

Partner

Luxembourg

Yannick’s experience spans across a variety of asset classes, such as private debt, real estate, infrastructure, private equity, ...
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Jean-Christian Six

Partner

Luxembourg

He has extensive experience in advising clients in relation to the structuring, setting up and registration of Luxembourg regulated ...