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MetricSFDR principal adverse impact indicators

Share of investments in companies lacking human rights due diligence

Measurement answer

What this metric measures

Reports share of investments in companies lacking human rights due diligence as SFDR PAI Annex I Table 3 indicator 10.

Specification

Metric specification

Result format
Single value
Unit
percentage — source-defined SFDR PAI unit
Reporting basis
Annual PAI reference period; the reported impact is the average of observations at 31 March, 30 June, 30 September and 31 December.
Aggregation
Apply only the source-prescribed portfolio attribution, investment weighting, share, score, count, amount or asset-class method for this indicator. Do not average published portfolio results across incompatible populations or denominators.
Pillar
Social
Topic
SFDR principal adverse impact indicators
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

Financial market participant investments in investee companies, under Annex I Table 3 indicator 10.

Verified source occurrences

Framework coverage

This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.

  • Adopting Disclosure

    EU sustainable-finance rules

    Source evidence
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2022/1288, current consolidated applicability
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    page 53, Table 3, Human Rights, indicator 10
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    6a58f74d-ed16-4f04-8901-db57439b05fe
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2022/1288, current consolidated applicability
    Requirement
    Conditional
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 53, Table 3, Human Rights, indicator 10
    Open official framework source

Value structure

Dimensions and units

Unit
percentage — source-defined SFDR PAI unit
Reporting basis
Annual PAI reference period; the reported impact is the average of observations at 31 March, 30 June, 30 September and 31 December.

Unit meaning: Values use percentage under the source-defined SFDR PAI portfolio, asset-class, denominator and reference-period boundary.

Table fields and units

  • Reported impact
  • Impact year n
  • Impact year n-1
  • Explanation
  • Actions taken, actions planned and targets for the next reference period
  • Impact in the reference period
  • Impact in the prior reference period
  • Actions taken, actions planned and targets set

Published dimensions

  • Annex I Table 3
  • Indicator 10
  • Applicability population: investee companies
  • Selectable additional PAI indicator
  • Additional-indicator selection set: one or more Table 3 indicators alongside one or more indicators from the other additional table
  • Impact year n and year n-1
  • Financial market participant and consolidated-statement scope
  • SFDR PAI Annex I Table 3
  • additional selectable indicator
  • Investee-company, sovereign/supranational or real-estate applicability class

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Report the source-defined result without inventing arithmetic. Preserve its portfolio population, asset class, unit, denominator and quarterly-observation method. Annex I explicitly defines this numbered PAI indicator family. Its official metric cells are consolidated into one boundary-preserving public profile.

Verified sources

Evidence and status sources

Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.

Measurement evidence

  • Measurement evidenceChecked 29 August 2026

    SFDR Regulatory Technical Standards — Principal Adverse Impact Indicators

    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2022/1288, current consolidated applicability
    Locator
    page 53, Table 3, Human Rights, indicator 10

    Supports: The official consolidated SFDR RTS supports the identity, applicability and method basis of “Share of investments in companies lacking human rights due diligence”.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: SFDR Regulatory Technical Standards — Principal Adverse Impact Indicators, Commission Delegated Regulation (EU) 2022/1288, current consolidated applicability, consolidated 20 February 2023.

  • Financial market participant, consolidated-statement scope and annual reference period
  • Annex I table, indicator number, applicability population and mandatory or additional status
  • Investment population, numerator, denominator, weighting basis, exclusions, estimation status, unit and currency scale where applicable
  • Quarter-end observations used for the annual impact average
  • Explanation, actions taken, actions planned and next-period targets reported with the impact value
  • Additional-indicator selection showing at least one Table 2 and at least one Table 3 indicator, without implying that every additional indicator is mandatory
  • Annex I Table 3, indicator 10, and additional selectable indicator
  • Financial market participant, product or portfolio boundary and reporting currency
  • Applicable asset class and investee-company, sovereign/supranational or real-estate population
  • Four quarterly observation dates and reference period

Record-specific limitations

  • This profile supports source lookup and does not itself determine compliance with SFDR or whether an investment is sustainable.
  • Portfolio, investee-company, sovereign or supranational and real-estate populations are not interchangeable.
  • A missing, unavailable or not-selected additional indicator is not zero.
  • Article 6 requires one or more indicators from Table 2 and one or more from Table 3 in addition to Table 1; this does not make every Table 2 or Table 3 indicator mandatory.
  • The source defines the result type but no universal arithmetic formula; do not invent one.
  • A portfolio-level PAI result is not interchangeable with an entity-level sustainability metric, even when it adopts the same underlying measurement.
  • Impact figures use the source-prescribed average of observations at 31 March, 30 June, 30 September and 31 December; a single date is not an annual PAI result.
  • Tables 2 and 3 contain additional indicators selected under Article 6; publication here does not imply that every financial market participant selected this indicator.

Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.

Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.