The interpretation (and as some argue, thoroughness) of ESG considerations can vary substantially throughout investment management. This is where the EU’s Sustainable Finance Disclosure Regulation (SFDR) is designed to help – creating a common set of disclosures for financial market participants. With the first reporting deadline approximately one year away, we outline the datasets that help investors report in line with the SFDR.

JARGON BUSTER

The European Union has an affinity for acronyms, and the SFDR and its associated documents are no exception. To begin, we outline some of the most important ones below: