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

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