Sustainable Finance Disclosure Regulation

Environmental
:   
Frameworks and Standards
June 2, 2023

The Sustainable Finance Disclosure Regulation (SFDR) is a  European regulation introduced to improve transparency in the market for  sustainable investment products, to prevent greenwashing and to increase  transparency around sustainability claims made by financial market  participants. It imposes comprehensive sustainability disclosure requirements  covering a broad range of environmental, social & governance (ESG)  metrics at both entity- and product-level. The main provisions of the SFDR  have been applicable as of 10 March 2021, with a statutory instrument known  as a Delegated Act containing more precise disclosure standards yet to be  adopted by the European Commission.

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Frameworks and Standards

European Financial Reporting Advisory Group (EFRAG)

EFRAG (European Financial Reporting Advisory Group) is an independent, non-profit organization that provides advice and support to the European Union (EU) on financial reporting and accounting matters.
Frameworks and Standards

Standards

Set of criteria used by investors and other stakeholders to evaluate a company's sustainability and social responsibility practices.
Frameworks and Standards

Frameworks

A framework is a set of guidelines, principles, or best practices that provide a general structure or approach for achieving a specific goal or objective.
Frameworks and Standards

GRI

GRI (Global Reporting Initiative) is the independent, international organization that helps businesses and other organizations take responsibility for their impacts, by providing them with the global common language to communicate those impacts.
Frameworks and Standards

Board Governance

The role of the board of directors in relation to sustainability is becoming increasingly important as businesses recognize the need to integrate environmental, social, and governance (ESG) factors into their strategies and operations.
Frameworks and Standards

Integrated Reporting Framework

The Integrated Reporting Framework defines integrated reporting as ‘a process founded on integrated thinking that results in a periodic integrated report by an organisation about value creation over time and related communications regarding aspects of value creation.’