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

Sustainable value chains: a joint call from business, trade unions and civil society organisations for an EU-wide standard on responsible business

In the context of the last phase of the negotiations on the Corporate Sustainability Due Diligence Directive (CSDDD), Frank Bold initiated a multistakeholder statement together with the Responsible Business Alliance (RBA) and Shift.

European Parliament enhances corporate transparency

Today, the European Parliament successfully fended off efforts to reject the European Sustainability Reporting Standards (ESRS), a key legislative piece to ensure the effective application of the Corporate Sustainability Reporting Directive (CSRD) and the transitioning efforts in the context of the Green Deal. A majority of 359 Members of the Parliament voted against a motion to reject the ESRS and its replacement with an emptied and diluted piece of legislation.

‘SME Relief Package’: European Commission should not undermine own sustainability reporting standards by exempting large companies through the back door

In light of today’s State of the Union Address by President von der Leyen and the  ‘SME relief package’ presented by the European Commission yesterday, Frank Bold calls on the Commission not to disregard the political agreement reached in 2022 on the Corporate Sustainability Reporting Directive (CSRD).