Knowledge Base

← French and European Regulatory Framework

Questions

Which entities are subject to the disclosure obligations of the SFDR?

Commercial banks only

Alternative investment fund managers (AIFMs), UCITS managers, insurance companies, institutions for occupational retirement provision, and investment firms providing portfolio management

Publicly listed technology companies

Non-financial small and medium-sized enterprises (SMEs)

Which bank adapted its governance processes to classify **81% of its European fund assets** as Article 8 or 9 under the SFDR?

Société Générale

Crédit Agricole

BNP Paribas Asset Management

Natixis

What percentage of companies report incomplete or inaccurate data according to Sustainalytics?

50%

65%

88%

95%

What is one of the three categories of information that entities must publish on their website in accordance with Article 3 of the SFDR?

The list of majority shareholders

Policies for integrating sustainability risks into the investment decision-making process

Short-term financial forecasts

Digital marketing strategies

Two levels of disclosure under the SFDR:

Click to see answer

The Principal Adverse Impacts (PAI) statement under Article 4 of the SFDR is mandatory for all subject entities, regardless of their size.

True

False

The European Commission proposed in November 2025 a simplification of pre-contractual templates limited to two pages and periodic reports to one page.

True

False

Categorize items by dragging them to the appropriate zones

Items to categorize:

Difficulty obtaining Scope 3 data

Creation of cross-functional ESG/sustainability structures

Compliance costs

Categories:

Impact on data collection

Organisational impact

Financial impact