Consideration Sustainable Finance Disclosure Regulation (SFDR)

Poul Lykkesfeldt () and Laurits Louis Kjaergaard ()

Chapter Chapter 33 in Investor Relations and ESG Reporting in a Regulatory Perspective, 2022, pp 261-266 from Springer

Abstract: Abstract The impact of the SFDR (and the associated amendments of MiFID II) on the buy-side industry and the synergies with a company’s taxonomy reporting obligations are highly relevant to understand for the IRO. SFDR applies to all EU investment firms and alternative fund managers. It aims to protect end-investors of funds and limit the use of “greenwashing”. A “comply or explain” approach necessitates all EU institutional investors (and investors marketing to EU investors) to make several sustainability-level disclosures at an entity and fund level (including funds and sub-funds). PMs, private equity (PE) managers and other asset managers must have outlined and implemented ESG policies and considerations in their investment strategy and categorise their funds as so-called article 6, 8 and 9 funds depending on their level of ESG integration.

Keywords: ESG investing; SFDR; Taxonomy; Greenwashing; PAI; Article 6; Article 8; Article 9; Third country ESG; SFDR (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-05800-4_33

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DOI: 10.1007/978-3-031-05800-4_33

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