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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:
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”
The evidence and recommendations drawn from this research aims to support
EFRAG’s public consultation on the ESRS 40a (reporting standard for non-EU companies) marks a crucial moment for those working on corporate sustainability and accountability to send a clear signal to the EU on what direction to take. What is at stake is nothing less than Europe's international standing and authority, derived in part from its vision of a world where respect for human rights and the planet is a non-negotiable.
Read our just-released up-to-date briefing covering key EU sustainability law, including what has changed in the EU with the Omnibus reforms and what it means for businesses.
The European Commission is currently running an open public consultation on guidelines for the Corporate Sustainable Due Diligence legislation (CSDDD). Read our submission to the consultation.
