Sustainable Finance Disclosure Regulation

Corporate reporting - environmental, social & governance - European Union.

(SFDR).

The SFDR is designed to require fund management firms to provide information to substantiate any claims they make about their alignment with sustainability goals.

Among other provisions, regulated firms are required to publish:

• Written policies on how they integrate sustainability risks into their investment decision-making process.
• Online descriptions of their sustainable investments target and the performance measures they use.
• Periodic reports of the impact of their sustainable investments, using relevant sustainability performance measures.

There are also minimum sustainability disclosures that need to be made by all funds, even those that do not make any claims about alignment with sustainability goals (Article 6 disclosures).

See also

• Accounting for Sustainability (A4S)
• Article 6
• Article 8
• Article 9
• Business & Sustainable Development Commission
• CDP
• Corporate social responsibility
• Environmental profit and loss
• ESG
• ESG investment
• European Union
• Financial reporting
• Global Sustainable Investment Alliance
• GRI
• Non-Financial Reporting Directive (NFRD)
• Regulation
• Sustainability
• Sustainability bond
• Sustainability Disclosure Requirements (SDR)
• Sustainability-Linked Loan Principles (SLLP)
• Sustainability reporting
• Sustainable finance
• Taxonomy Regulation
• UK Sustainable Investment and Finance Association