EU SFDR (Sustainable Finance Disclosure Regulation)
SFDR: RTS, PAI Indicators and Implementation

EU SFDR (Sustainable Finance Disclosure Regulation) SFDR-PAI-Social: PAI Annex I Table 1 - mandatory social and governance indicators 10-14

SFDR RTS Annex I Table 1 mandates 5 social + employee + human-rights + anti-corruption + anti-bribery PAI indicators for FMPs subject to Article 4: PAI 10 violations of UN Global Compact (UNGC) principles + OECD Guidelines for Multinational Enterprises; PAI 11 lack of processes + compliance mechanisms to monitor compliance with UNGC + OECD; PAI 12 unadjusted gender pay gap; PAI 13 board gender diversity; PAI 14 exposure to controversial weapons (anti-personnel mines + cluster munitions + chemical weapons + biological weapons). Each indicator has a specified Annex I formula. The Annex I Tables 2 (climate + environmental opt-in) + Table 3 (social opt-in) require at least 1 additional indicator from each table to be selected by the FMP based on principal-adverse-impacts assessment.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

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This control maps to 2 controls across 2 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

CSRD · 1 control

  • TAXO-Art.18 Minimum safeguards (Taxonomy Article 18) - OECD MNE + UN Guiding Principles + ILO + IBHR

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

Other controls in SFDR: RTS, PAI Indicators and Implementation

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