Sustainability reporting

Principal adverse impact (PAI) indicators

Published Reviewed

Written and reviewed by Fredrik Surtell

Principal adverse impact indicators are the SFDR’s standardised metrics for how investment decisions harm sustainability factors — greenhouse gas emissions, biodiversity, water, waste, and social matters. Financial market participants that consider PAIs must publish an annual statement using the mandatory indicator tables, which in turn drives data requests down to the companies they invest in.

Läs definitionen på svenska: PAI-indikatorer (huvudsakliga negativa konsekvenser)

Also known as: Principal adverse impacts

Where this term does its work

This definition is general information, not legal advice. Always verify the current official source.