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

Frank Bold points out non-transparent handling of ETS revenues and potential violation of EU law

The European Commission recently introduced a draft of the revised EU ETS Directive which, among other things, proposes that 100 % of ETS revenues should be used for environmental measures. We welcome this idea but we’re also sceptical about how the ETS revenues are used in the Czech Republic. Therefore, we have prepared an analysis mapping the use of ETS revenues in Czech Republic and sent it to the European Commission as an input for the recent public consultation. The main conclusions are presented below.

What data shall companies and investors report on sustainability? Guideline for upcoming EU legislations requirements

We have analysed hundreds of pages of technical documents and prepared a comprehensive overview of the sustainability reporting requirements under the forthcoming EU legislation. We summarise what ESG data will be critical for companies, banks, and investors in sustainability strategy and management and in the areas of climate change, environment, sustainable activities, employees and supply chains, due diligence, and anti-corruption measures.

All news
7/21/2021

Job Offer: EU standards for business transparency and sustainability transformation

Would you like to influence key EU developments on business, sustainability and climate change? Do you wish to combine environmental and economic perspectives? Do you want to help set European standards for transparency of corporate sustainability performance and help investors finance the transformation of our economy? Become a member of Frank Bold’s international team implementing this strategy.