Sustainability-Related Disclosure
The European Union (EU) Sustainable Finance Disclosure Regulation (SFDR) aims to increase transparency by requiring standardized disclosure of whether and how investment managers and their funds consider Environmental, Social and Governance (ESG) factors. This is to improve the comparability of these types of funds, reduce the occurrence of adverse sustainability impacts and greenwashing, and provide specific information for investors to better understand the environmental and/or social characteristics or objectives of the funds.