PRI welcomes this delegated act as an important step towards investors having access to the data they need to assess sustainability risks, opportunities and impacts of investee companies. Through improved transparency of materiality assessments, investors will be able to keep a watchful eye on investee reporting and will expect comprehensive disclosures based on accurate and science-based materiality assessments. However, to guarantee investor’s access to the data they need to comply with their own mandatory reporting obligations and allocate capital in line with sustainability goals, we urge the European Commission to commit to making key climate disclosure indicators, and environmental and social indicators relevant to SFDR mandatory to disclose in the first review of this delegated act.

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