Principle Adverse Impacts (or PAI) is a concept developed to better display negative impacts investments have on various sustainability factors. These indicators consist of 14 mandatory and31 voluntary indicators focusing on environmental and employee matters, respect for human rights, and anti-corruption and anti-bribery matters. Investors must report on all 14 core indicators, plus choose at least two additional (at least one climate and environmental-related and one social and employee-related).