The Sustainable Finance Disclosure Regulation (SFDR) requires asset managers to report on up to 20 Principal Adverse Impact (PAI) indicators. PAIs are the negative impacts caused by a firm or an asset on the environment and society. This paper looks at the two indicators related to gender diversity: unadjusted gender pay gap and board gender diversity.
It explains how these indicators are measured, some of the challenges related them, and how investors may use the information they provide.
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