The current Implementation of the Sustainability-related Financial Disclosures Regulation (SFDR) - With an assessment on how the legislative framework is working for retail investors
The Sustainability-Related Financial Disclosures Regulation (SFDR) is the centrepiece of the sustainable finance strategy for funds and other financial products. However, its provisions are too complex, do not work as intended, and interact insufficiently with provisions shaping corporate reporting, indexes, or client preferences. A revised SFRD should include more recognisable product labels or categories, enable and foster transition investments, smoothly interact with corporate reporting, and expand the scope of disclosure obligations. This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies at the request of the Committee on Economic and Monetary Affairs (ECON).
Tutkimus
Ulkopuolinen laatija
David RAMOS MUÑOZ, Associate Professor of Law, University Carlos III of Madrid. Alternate member of the ESAs Board of Appeal and of the SRB Appeal Panel. Marco LAMANDINI, Professor of Law, University of Bologna. Member of the SRB Appeal Panel. Michele SIRI, Professor of Law, University of Genoa. President of the ESAs’ Board of Appeal.