Align SFDR with CSRD

The Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) form the reference framework for corporate sustainability reporting. As part of the revision of the Sustainable Finance Disclosure Regulation (SFDR), the Deutsches Aktieninstitut therefore proposes that all SFDR reporting requirements be derived from this reference framework. Furthermore, in the interests of consistent reporting, it is necessary that the Principal Adverse Impacts (PAIs) be subject to the same materiality analysis as those of the ESRS.