SFDR PAI Statement Workbook: 14 Mandatory Indicators (Annex I Table 1)

Asset Management, Financial Model, Financial Services

Excel, Financial Model, Financial Reporting, KPIs (Key Performance Indicators), Report

Financial market participants that consider principal adverse impacts must publish a PAI statement every year by 30 June, in the Table 1 format of Annex I to Delegated Regulation (EU) 2022/1288. This workbook computes the 14 mandatory indicators for investee companies from a holdings register.

Holdings register for up to 100 investees: current value of investment, enterprise value (Annex I definition), Scope 1, 2 and 3, revenue, and the flags and metrics behind indicators 4 to 14.
PAI Statement sheet in the Table 1 layout: indicator, metric, Impact [year n] computed, Impact [year n-1] for your prior figure, Explanation and Actions columns for the narrative the regulation expects.
Formulae verified against the regulation itself: GHG emissions attributed by current value over enterprise value; carbon footprint per EUR million invested; GHG intensity weighted by portfolio share over revenue. Every share-of-investments and weighted-average indicator built the same way and documented.
Definitions sheet states the method for every indicator so an assurance provider can follow the working.

Pairs with the Bindler PCAF calculator, which uses the same enterprise value definition. Covers investee company indicators; sovereign and real estate tables are not included. Live formulas, no macros, no locked cells. Excel and Google Sheets.

How to work with this template

Open the workbook in Excel or Google Sheets. Yellow cells are inputs, blue cells are formulas. Start with the Guide sheet, which walks through the sheets in the order they are meant to be used, then enter your own data in place of the example values. Use it if: you are a financial market participant publishing the annual PAI statement by 30 June. Every figure the workbook produces can be traced back through live formulas to the inputs and to the cited source, so an auditor or client can follow the working. Not suited if: you need the sovereign or real estate indicator tables; this covers investee companies.

Why you need this template

Compute all 14 mandatory SFDR principal adverse impact indicators for investee companies from a holdings register. Building this from a blank sheet means re-reading the underlying rules, checking every formula against them and testing the arithmetic against a worked example; that work has been done here and is documented inside the workbook. No macros, no locked cells, no hidden sheets. Contents: 1 Excel workbook (.xlsx), sheets: Guide, PAI Statement, Holdings, Definitions and sources.

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