EU financial regulations and social impact measurement practices: A comprehensive framework on finance for sustainable development

Irene Bengo, Leonardo Boni and Alessandro Sancino

Corporate Social Responsibility and Environmental Management, 2022, vol. 29, issue 4, 809-819

Abstract: Sustainability is becoming the main character of the financial industry in Europe, especially after the Sustainable Finance Disclosure Regulation (SFDR) 2019/2088, which came into force on March 10th, 2021. However, despite the top‐down indications for disclosing and reporting sustainability practices provided by this new policy, financial actors still lack a comprehensive framework on how to track and measure their social and environmental contributions within the perimeter of this novel institutional context. This paper discusses the implications for financial actors brought by the SDFR and builds a conceptual link with social impact measurement practices. In particular, the article provides a comprehensive framework that identifies strategic approaches and measurement tools for financial actors for building a more sustainable finance, that is a finance focused on the purest dimension of blended value and more attentive to sustainable development.

Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (7)

Downloads: (external link)
https://doi.org/10.1002/csr.2235

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:29:y:2022:i:4:p:809-819

Access Statistics for this article

More articles in Corporate Social Responsibility and Environmental Management from John Wiley & Sons
Bibliographic data for series maintained by Wiley Content Delivery ().