Materiality & Impact

Question 1

What does the EU Sustainable Finance Action include?

Answer 1

The EU Taxonomy
Disclosure Regime
Tools to develop new sustainable solutions

Question 2

Why was the Taxonomy created?

Answer 2

It is designed to create categories to help understand the private sector the economic activities green thresholds

Question 3

What are the instruments of the Sustainability disclosure regime?

Answer 3

CSRD
SFDR
taxonomy

Question 4

What is the CSRD?

Answer 4

Corporate Sustainbility Reporting Directive

Question 5

What is the SFDR?

Answer 5

Sustainable Finance disclosure regulation

Question 6

What is the scope of the CSRD?

Answer 6

All EU large and listed companies

Question 7

What is the scope of the SFDR?

Answer 7

Financial market participants and financial advisors

Question 8

What is the scope of the Taxonomy?

Answer 8

All companies subject to CSRD & market participants

Question 9

What is the disclosure of CSRD?

Answer 9

Formal reporting standards + audit

Question 10

What is the disclosure of SFDR?

Answer 10

entity/product level disclosure on sustainability risks and negative impact

Question 11

What is the disclosure of the Taxonomy?

Answer 11

Turnover, capital, operating expenditures from activities associated with the Taxonomy