Essays about: "SFDR"

Showing result 11 - 15 of 28 essays containing the word SFDR.

  1. 11. Are Mutual Funds Greenwashing? : An Exploratory Study of Whether Article 9 Mutual Funds Invest Responsibly

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Tuva Hagelin; [2023]
    Keywords : ESG; responsible investing; the EU’s Sustainable Finance Disclosure Regulation SFDR 2019 2088; mutual funds; greenwashing.;

    Abstract : Responsible investing is a growing concept as sustainability is becoming a much more apparent problem. Thus, the EU implemented a new regulation in 2021, the SFDR 2019/2088, to decrease information asymmetry between institutional investors and end investors regarding sustainable risks associated with funds’ investments. READ MORE

  2. 12. Responsible Investing - ESG and Sustainability in the Contemporary Financial Systems

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Ana Osadze; [2022]
    Keywords : ESG; Sustainable Finance; The EU Green Deal; Circular Economy; EU Taxonomy; SFDR; CSRD.; Law and Political Science;

    Abstract : In the contemporary world when the utmost need of sustainable future and responsible investing is widely discussed in order to create a long term, green, socially accountable and liable future, the financial sector and socially conscious investors are progressively applying Environmental, Social and Governance criteria to the process of analysis to identify material risks and further growth opportunities. Even though ESG is a set of non-financial criteria by its definition and not readily quantifiable in monetary terms, it already has a significant influence on the performance of businesses and financial institutions. READ MORE

  3. 13. Light Green is the New Black: The EU SFDR as a Driver for Greenwashing in the Mutual Fund Industry?

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Niko Michl; Kolja Schmid; [2022]
    Keywords : ESG label; Greenwashing; SFDR; Mutual funds; Policy intervention;

    Abstract : In March 2021, the European Commission enacted the Sustainable Finance Disclosure Regulation (SFDR), which requires mutual fund managers in the EU to disclose ESG-relevant information and to classify their products either as light green (Art. 8), dark green (Art. 9), or others (Art. 6). READ MORE

  4. 14. The shifting landscape of ESG-investing in Sweden A qualitative study of how five Swedish fund companies plan to integrate the EU Action Plan on Sustainable Finance

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Marco Benedetto; Robin Thomsen; [2021-06-30]
    Keywords : ESG; Finance; Funds; Asset management; Sustainability; Greenwashing; SFDR; NFRD; Taxonomy; Investment.;

    Abstract : The awareness of sustainability has increased significantly in recent years as a result of changes in the environment, economic trends and social structures. As a result of that, regulatory organizations have urged the European Union to overhaul the current regulation made to govern sustainable investing in Europe as many in the industry have felt that ESG performance reporting has lacked supervision. READ MORE

  5. 15. Reviewing the Non-Financial Reporting Directive : An analysis de lege lata and de lege ferenda concerning sustainability reporting obligations for undertakings in the EU

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Jacqueline Björklund; [2021]
    Keywords : Non-Financial Reporting; sustainability; non-financial information; law; accounting; eu; eu-law; NFRD; Taxonomy; disclosure; Sweden; de lege ferenda; european green deal; disclosure regulation; Non-Financial Reporting Directive; SFDR; 2014 95; 2013 34; sustainable; icke-finansiell information; hållbarhetsrapportering; hållbarhetsrapport; eu-rätt; gröna given; taxonomi; 2014 95; direktiv 2014 95;

    Abstract : The Non-Financial Reporting Directive (“NFRD”),[1]is an important contributor to the European Union’s (EU) goal of creating a more sustainable future for all. By requiring large public-interest entities to report non-financial information relating to sustainability matters, the NFRD increases business transparency and gives stakeholders the opportunity to make more informed investment decisions, monitor corporate activities and initiate discussions based on current practices. READ MORE