Article 4(1) FMPs (with more than 500 employees on a parent + group basis are MANDATORY ('comply'); other FMPs 'comply or explain') must publish + maintain a statement on the principal adverse impacts of their investment decisions on sustainability factors. The Article 4 PAI statement must follow the SFDR RTS Annex I template (Commission Delegated Regulation (EU) 2022/1288 Article 4-12 + Annex I): mandatory PAI indicators cover 14 mandatory indicators (climate + environmental: 1-9 GHG emissions / carbon footprint / GHG intensity / fossil fuel exposure / non-renewable energy share / energy consumption intensity by NACE / biodiversity-sensitive areas / emissions to water / hazardous waste; social + employee matters: 10-14 UNGC + OECD violations + compliance monitoring + gender pay gap + board gender diversity + controversial weapons; PLUS 1 indicator from each of the climate + environment + social opt-in tables, and 2 indicators from sovereign / supranational + real estate where applicable). Article 4(2) financial advisers must publish information on whether they consider PAI in their advice + reasons for not (Article 4(5) comply-or-explain). Article 7 requires PAI consideration to be disclosed at product level - whether and how the product considers PAI on sustainability factors. PAI reporting follows the calendar year: first PAI statement covers 1 Jan to 31 Dec of the previous year + published by 30 June each year.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.