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Mensuel de mai 2023 - Fonds d’investissement

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Sustainable Finance Disclosure Regulation: getting ready for “level II” application
By Vanessa MÜLLER, Partner, ESG Services Leader Anna ILLARIONOVA, Senior Manager, Climate Change and Sustainability Services, EY Luxembourg   While international environmental, social and governance (ESG) voluntary standards and frameworks have been around for a while, new European ESG-related regulatory requirements impacting most industries have substantially emerged in recent months. The EU Sustainable Finance Action Plan is one of the most significant examples. With a series of regulations, directives and standards, the Plan aims to reorient capital flows towards a more sustainable economy and integrate ESG factors into risk management processes. One of the key components of this plan is the Sustainable Finance Disclosure Regulation (SFDR).  ...
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