Article 9: Difference between revisions
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''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 9 sets out the disclosure requirements for financial products that have sustainable investment as their objective. | In the context of the Sustainable Finance Disclosure Regulation (SFDR), Article 9 sets out the additional disclosure requirements for financial products that have sustainable investment as their primary objective. | ||
An Article 9 fund is a fund falling under Article 9 of the SFDR, rather than Article 6 or Article 8. | An Article 9 fund is a fund falling under Article 9 of the SFDR, rather than Article 6 or Article 8. | ||
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==External link== | ==External link== | ||
*[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 text] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Financial_products_and_markets]] | [[Category:Financial_products_and_markets]] | ||
Revision as of 21:03, 2 December 2023
Corporate reporting - environmental, social & governance - European Union - Sustainable Finance Disclosure Regulation (SFDR).
In the context of the Sustainable Finance Disclosure Regulation (SFDR), Article 9 sets out the additional disclosure requirements for financial products that have sustainable investment as their primary objective.
An Article 9 fund is a fund falling under Article 9 of the SFDR, rather than Article 6 or Article 8.
Such funds and other products are sometimes known colloquially as "dark green".
See also
- Accounting for Sustainability (A4S)
- Article 6
- Article 8
- Business & Sustainable Development Commission
- CDP
- Corporate social responsibility
- Environmental profit and loss
- 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
