Sustainability and Investment Funds

Marco Bodellini () and Massimo Paolo Gentili ()
Additional contact information
Marco Bodellini: University of Bergamo and PwC Legal
Massimo Paolo Gentili: Gentili & Partners

Chapter 8 in The Governance of Luxembourg Investment Vehicles, Asset Managers, and Asset Owners, 2026, pp 297-318 from Springer

Abstract: Abstract This chapter addresses the integration of sustainability within the collective investment management sector, driven by the EU Sustainable Finance Action Plan. It analyzes the impact of the Taxonomy Regulation and the Sustainable Finance Disclosure Regulation (SFDR), specifically focusing on the concept of double materiality. The chapter discusses implementation challenges for fund managers, such as the unreliability of sustainability data, the shortage of qualified ESG professionals, and interpretative uncertainties regarding the classification of funds under Articles 8 and 9 of the SFDR.

Keywords: Sustainability; ESG; SFDR; Taxonomy Regulation; Double materiality; Article 8/9 SFDR; Greenwashing; Sustainable finance (search for similar items in EconPapers)
Date: 2026
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

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:spr:sprchp:978-3-032-31062-0_8

Ordering information: This item can be ordered from
http://www.springer.com/9783032310620

DOI: 10.1007/978-3-032-31062-0_8

Access Statistics for this chapter

More chapters in Springer Books from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().