Indicator 10: Lack of Due Diligence

Maximum Score

Not scored

Prefill

Eligible

Validation

Evidence is not required

2026 Updates

None

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Does the entity have a due diligence process to identify, prevent, mitigate and address adverse human rights impacts?

Assessment Instructions

Intent: What is the purpose of this indicator?

The intent of this indicator is to identify the existence of a due diligence process to identify, prevent, mitigate and address adverse human rights impacts. This indicator is considered to be optional for SFDR.

Input: How do I complete this indicator?

Select Yes or No

Previous Year (2024): Select 'Yes' to this option if the PAI indicator was applicable to the previous reference period.

Current Year (2025): Select 'Yes' to this option if the PAI indicator is applicable to the current reference period.

Explanation (optional): Provide context to the answer that was provided. This helps investors gain an understanding of the methodologies and assumptions used.

Action taken (optional): Give context to the answer that was provided to explain any action that may have been taken within the last year, as well as any actions planned or targets set for the next reference period.

Terminology

Terminology from the EU not available yet.

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References

References

References from the EU not available yet.