Article 8: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
(Create page - source - SFDR - https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32019R2088) |
(Mend link.) |
||
| (One intermediate revision by the same user not shown) | |||
| Line 1: | Line 1: | ||
''Corporate reporting - environmental, social & governance - European Union - Sustainable Finance Disclosure Regulation (SFDR).'' | ''Corporate reporting - environmental, social & governance - European Union - Sustainable Finance Disclosure Regulation (SFDR).'' | ||
In the context of the Sustainable Finance Disclosure Regulation (SFDR), Article 8 sets out the disclosure requirements for financial products that promote, among other characteristics, environmental or social characteristics, or a combination of those characteristics. | In the context of the Sustainable Finance Disclosure Regulation (SFDR), Article 8 sets out the additional disclosure requirements for financial products that promote, among other characteristics, environmental or social characteristics, or a combination of those characteristics. | ||
An Article 8 fund is a fund falling under Article 8 of the SFDR, rather than Article 6 or Article 9. | An Article 8 fund is a fund falling under Article 8 of the SFDR, rather than Article 6 or Article 9. | ||
| Line 17: | Line 17: | ||
* [[Corporate social responsibility]] | * [[Corporate social responsibility]] | ||
* [[Environmental profit and loss]] | * [[Environmental profit and loss]] | ||
* [[ | * [[Environmental, social and governance]] (ESG) | ||
* [[ESG investment]] | * [[ESG investment]] | ||
* [[European Union]] | * [[European Union]] | ||
| Line 36: | Line 36: | ||
== | ==Other resource== | ||
*[https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32019R2088 Sustainable Finance Disclosure Regulation text | *[https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32019R2088 Sustainable Finance Disclosure Regulation (SFDR) text] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Financial_products_and_markets]] | [[Category:Financial_products_and_markets]] | ||
Latest revision as of 14:19, 3 August 2024
Corporate reporting - environmental, social & governance - European Union - Sustainable Finance Disclosure Regulation (SFDR).
In the context of the Sustainable Finance Disclosure Regulation (SFDR), Article 8 sets out the additional disclosure requirements for financial products that promote, among other characteristics, environmental or social characteristics, or a combination of those characteristics.
An Article 8 fund is a fund falling under Article 8 of the SFDR, rather than Article 6 or Article 9.
Such funds and other products are sometimes known colloquially as "light green".
See also
- Accounting for Sustainability (A4S)
- Article 6
- Article 9
- Business & Sustainable Development Commission
- CDP
- Corporate social responsibility
- Environmental profit and loss
- Environmental, social and governance (ESG)
- ESG investment
- European Union
- Financial reporting
- Global Sustainable Investment Alliance
- Green
- GRI
- Non-Financial Reporting Directive (NFRD)
- Regulation
- Sustainable Finance Disclosure Regulation (SFDR)
- Sustainability
- Sustainability bond
- Sustainability-Linked Loan Principles (SLLP)
- Sustainability reporting
- Sustainable finance
- Taxonomy Regulation
- UK Sustainable Investment and Finance Association
