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← Analyze the historical emergence of sustainable finance and assess how social, environmental, and regulatory milestones shaped its development
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1.CSRD Directive
2.EU Taxonomy
3.SFDR Regulation
1.Science-based classification system of sustainable activities around six environmental objectives
2.Transparency obligations on the integration of sustainability risks and on the principal adverse impacts of investments
3.Extension of extra-financial reporting obligations with the double materiality principle and ESRS