Sustainable Finance Disclosure Versus Performance: A Clustering Approach

Veronica Distefano, Vincenzo Gentile, Paolo Antonio Cucurachi and Sandra De Iaco

Business Strategy and the Environment, 2025, vol. 34, issue 6, 7837-7850

Abstract: The Sustainable Finance Disclosure Regulation (SFDR) imposes on investment companies the publication of sustainability related profiles of the portfolio creation process. This obligation seeks to enhance the information provided to customers on financial products with regard to the Environmental, Social and Governance (ESG) criteria. In order to understand to which extent this information is relevant for investment decisions, the reliability of the classification among funds with a different ESG focus (articles 6, 8, and 9) is studied from a financial perspective and verified through a hierarchical cluster analysis on principal components of the performance measures of various funds distributed in Europe.

Date: 2025
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