SFDR Principal Adverse Impact solution

The European Union's Sustainable Finance Disclosure Regulation (SFDR) introduces mandatory and additional reporting requirements regarding Principal Adverse Impact indicators on an entity and product level. The regulation aims to improve the level of disclosure regarding responsible investing in the EU, redirecting flows of capital to a more sustainable economy. ISS ESG's SFDR Principal Adverse Impact Solution enables Financial Market Participants to measure the performance of their investments against the regulatory defined Principal Adverse Impact indicators and metrics in order to comply with the new disclosure obligations. Coverage of all mandatory PAI indicators for corporate and sovereign / supranational assets, including: - GHG emissions - Carbon footprint - Biodiversity - Emissions to water - Hazardous waste ratio - Violations of UN Global Compact principles - Board gender diversity - Exposure to controversial weapons Sample tables: - SFDR data at Issuer level - SFDR data dictionary - Issuer reference data 82+ Product fields including: - NFRD Flag - SFDR Adverse Impact Flag (Selected PAI) - Controversial weapons involvement (APM, CM, Bio, Chem) - UNGC / OECD Guidelines Violation - GHG Emissions - Emissions Intensity - Scope 1,2&3 Emissions (EUR) - Sovereign Emissions - Production Intensity (tCO₂e/Mio EUR GDP) - CEO / Median Employee Pay Ratio - Companies negatively affecting biodiversity-sensitive areas - Women on Board (%)

搜集汇总

背景与挑战

背景概述

该数据集为欧盟《可持续金融披露条例》（SFDR）的主要不利影响解决方案，帮助金融市场参与者根据法规定义的强制性指标（如温室气体排放、碳足迹和生物多样性）衡量投资表现，以符合披露要求。它覆盖企业和主权/超国家资产的所有强制性指标，并提供发行人级别数据、数据字典及包含80多个产品字段的示例表格。