ESAs analyse the extent of voluntary disclosure of principal adverse impacts under the SFDR
The Joint Committee of the three European Supervisory Authorities (EBA, EIOPA and ESMA – the ESAs) today published their second annual Report on the extent of voluntary disclosure of principal adverse impacts under the Article 18 of the Sustainable Finance Disclosure Regulation (SFDR). Similar to the approach adopted for 2022 Report, the ESAs launched a