Information on the consideration of the integration of sustainability risks in the Bank’s compensation policies, in connection with the Sustainable Finance Disclosure Regulation of the European Union (EU) 2019/
ESG reporting 以及ESG assurance - (2)EU Taxonomy, CSRD以及SFDR ZZ每天进步一点点 CPA 注册会计师资格证持证人 36 人赞同了该文章 关于这个系列文章 ESG reporting以及ESG的assurance (鉴证服务)这几年发展势头非常好,虽然我也不确定这样的发展势头是不是昙花一现,不过我还是非常相信ESG reporting以及ESG ass...
可持续金融披露条例于2021年3月正式生效,旨在提高金融行业可持续产品的透明度,减少金融领域漂绿行为。 可持续金融披露条例明确了可持续风险和金融产品的可持续相关信息披露,以及产品投资可能带来的不利影响。可持续金融披露条例基于欧盟分类法(EU Taxonomy)创建的框架来识别实质上的可持续产品和活动,这一点与发布企业可持...
此外这些产品可能被要求对其对可持续发展的负面影响进行最低限度的披露。 ESA报告还强调了 存在“两个平行的‘可持续投资sustainable investment’概念”的问题(包括在SFDR和欧盟分类标准EU Taxonomy中),指出这给消费者造成了混淆。ESA建议,分类标准可作为衡量可持续发展绩效的参考点,并呼吁欧盟委员会完成所有有助于环境...
The SFDR is a framework that provides a common language for FMPs in the EU to disclose the impacts of their investment activities.
欧盟委员会主席冯德莱恩在2024-11-08讲话中提及,将提议对欧盟涉可持续发展相关披露要求进行整合简化,目前太多太复杂,给企业带来较大负担,为提升欧盟企业竞争力,需要做出调整。 近期国外多个ESG网站均在讨论这个话题,节选如下: 1.文章原文链...
Information required under the EU Sustainable Finance Disclosure Regulation (the “SFDR”) Integration of sustainability risksKKR Alternative Investment Management Unlimited Company’s and KKR Credit Advisors (Ireland) Unlimited Company’s policy on the integration of sustainability risks in its investment ...
product-level disclosure criteriaSustainability indicators and impactsHow does the SFDR relate to the EU Taxonomy and other EU policies?Benefits and shortfalls of the SFDRImportance of SFDR In March 2021, the European Union’s Sustainable Finance Disclosure Regulation (SFDR) became a mandatory ...
反过来,受SFDR影响的企业需要CSRD报告中有关其投资对象的EU Taxonomy指标来履行其报告义务。 遵守SFDR和CSRD如何与欧盟分类法要求保持一致 遵守SFDR和CSRD符合欧盟分类法标准,因为欧盟分类法为可持续经济活动提供了分类系统,该系统适用于CSRD和SFDR。CSRD与欧盟分类法法规第8条相联系,要求企业报告与欧盟分类法相一致的各种...
As an EU-based alternative investment fund manager (“AIFM“), TCX Investment Management B.V. (“TIM“) is subject to Regulation (EU) 2019/2088 of the European Parliament and the Council on sustainability-related disclosures in the financial sector (“SFDR“) in respect of its management of...