The EU Sustainable Finance Disclosure Regulation (SFDR) (Option B) requires financial firms to disclose how their investment products integrate ESG factors.
Article 8 ("light green") funds promote ESG factors.
Article 9 ("dark green") funds have sustainability as their objective.
Option A (EU Taxonomy Regulation) defines sustainable activities but does not regulate investment disclosures.
Option C (EU CSRD) applies to corporate ESG reporting, not investment products.
[References:, EU Sustainable Finance Disclosure Regulation (SFDR) 2019/2088, European Securities and Markets Authority (ESMA) SFDR Guidelines, PRI Guide to ESG Fund Classification, , , , , ]
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