home
news

Research - SFDR Review: Analysis of Current Practices and Future Directions for Investors

share this article

This study examines the sustainability disclosures of 15 leading financial market participants (FMPs) and 45 associated investment products complying with the Sustainable Finance Disclosure Regulation (SFDR). It provides critical insights into Art. 8 and 9 products’ objectives and methods, highlights key challenges and emerging best practices.

The Sustainable Finance Disclosure Regulation (SFDR) has entered into a stage of review that will continue deep into 2025, with the aim to enhance transparency, comparability, and ambition across the investment markets.

We assessed the current market practice, identified gaps and highlighted emerging good practices in the areas of: 

  • the location and infrastructure of disclosures
  • Environmental or Social (E/S) characteristics and sustainable investment objectives
  • investment methods and exclusions
  • due diligence and engagement practices
  • transition planning

We analyzed the entity-level and product-level disclosures of 15 major financial market participants and 43 financial products, offering a comprehensive set of conclusions and recommendations for policymakers to consider in the context of the SFDR review.

Download “SFDR Review: Analysis of Current Practices and Future Directions for Investors

For whom is this analysis?

The evidence and recommendations drawn from this research aims to support

  • Investors in their understanding and implementation of the SFDR
  • Policymakers in reviewing the SFDR rules

Why download this analysis?

  • Gain insights into the current and emerging market practices and persisting gaps in investors' and financial products’ sustainability disclosures according to the SFDR
  • Explore our conclusions and policy recommendations to enhance transparency, comparability, and ambition across the investment markets
SFDR Review: Analysis of Current Practices and Future Directions for Investors
    (
1.86 MB
)

You may also like these news

EU Commission’s new rules on sustainable value chains risk creating a tick-the-box exercise

After several months of delay, today, the European Commission presented its proposal for a Corporate Sustainability Due Diligence Directive in Brussels. The main objective of this new legislation is to integrate into European law international standards such as the UN Guiding Principles on Business and Human Rights - adopted globally over a decade ago - and standards developed and approved by the OECD.

Corporate responsibility experts: due diligence leads to greater resilience and prosperity

What is the content of sustainability due diligence standards, how can companies effectively implement due diligence, and what challenges and benefits does it bring to businesses? These and other questions were answered by speakers at the webinar organised by Frank Bold.

The European Commission's proposal must be strengthened to end corporate harm to human rights, the environment and climate

On 23 February 2022, the European Commission released its proposal for a directive on Corporate Sustainability Due Diligence. This directive could represent a landmark step forward in minimising the negative impacts of businesses on workers, communities and the environment worldwide. In response, over 220 NGOs and trade unions from around the world welcome the proposal as an essential and long-awaited step toward corporate accountability, responsible business conduct and access to justice.