Anmerkungen:
In: BOHR International Journal of Business Ethics and Corporate Governance, 2022, Vol. 1, No. 1, pp. 71–77
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments October 7, 2022 erstellt
Beschreibung:
The UE Disclosure Regulation 2019/2088 of 27 November 2019 on Sustainability-related disclosures in the Financial Services Sector (known as the Disclosure Regulation, ESG Regulation or SFDR for Sustainable Finance Disclosure Regulation) sets out general rules for classifying and reporting on sustainability and ESG criteria. It aims at improving Transparency and Disclosures. The Transparency requirement concerns especially sustainability risks and principal adverse sustainability impacts at the financial product level. It does also concern pre-contractual Disclosures. This Regulation is part of a broader legislative package under the European Commission's Sustainable Finance Action Plan such as the EU Taxonomy Regulation 2020/852 of 18 June 2020