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Hopes for coherence in sustainability disclosures regulations
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Wednesday, March 10, 2021
Regulation”) was published in the Official Journal on 22 June 2020 and entered into force on 12 July 2020. The Regulation established an EU-wide framework for classifying economic activity as environmentally sustainable and aims at (1) reducing “greenwashing”, where financial products are marketed as environmentally sustainable without sufficient factual basis for their claims and (2) improving the efficiency of private investment in sustainable projects.
An economic activity is classified as an environmentally sustainable activity (an “
Activity”) if it:
contributes substantially to one or more of the environmental objectives (set out in Article 9 of the Regulation) (the “
Objectives”), or directly enables other activities to make a substantial contribution to one or more of them;