Ролята на финансовите институции при прилагането на регламента на ЕС за оповестяване на информацията за устойчиво финансиране (SFDR)
Financial institutions‘ role in implementing the EU sustainable finance disclosure regulation (SFDR)

Author(s): Alexander Apostolov
Subject(s): Politics / Political Sciences, Politics, Economy, Law, Constitution, Jurisprudence, Supranational / Global Economy, Business Economy / Management, EU-Approach / EU-Accession / EU-Development, Financial Markets, Public Finances, EU-Legislation
Published by: Нов български университет
Keywords: regulatory framework; sustainable finance; capital markets; SFDR; ESG strategy
Summary/Abstract: This report analyzes the EU Sustainable Finance Disclosure Regulation (SFDR) with a specific focus on two primary objectives. On the one hand, it analyzes the main features of the SFDR and, on the other, assesses whether the new regulatory framework has the potential to harmonize sustainability-related disclosure rules as well as financial products and their distribution channels across Member States. The present study undertakes an analysis of the Sustainable Finance Action Plan (SFAP), the Taxonomy Regulation, and the significance of dependable sustainability- related corporate data. The report presents a scholarly evaluation of the implementation of the recently introduced regulatory framework. It sheds light on the difficulties, effects, and possibilities that financial market participants may encounter while incorporating sustainable financial practices in the European Union.

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