Sustainable Finance Disclosures Regulation (SFDR) introduces specific transparency requirements on how financial market participants, financial advisers and financial products consider adverse sustainability impacts in their investment decisions or investment advice. Adverse sustainability impacts are not to be confused with sustainability risks.
This article written by Nathalie Dogniez, EMEA AWM ESG Leader, PW, is an extract from the book "Green Ethica" (p. 50-53) under the coordination of Marco CALDANA and Patrick LEVALDAUR, june 2021, Editions Legitech.