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TheCorporateCounsel

TheCorporateCounsel.net

A basis for research and practical guidance focusing on federal securities laws, compliance & corporate governance.

DealLawyers

DealLawyers.com

An educational service that provides practical guidance on legal issues involving public and private mergers & acquisitions, joint ventures, private equity – and much more.

CompensationStandards

CompensationStandards.com

The “one stop” resource for information about responsible executive compensation practices & disclosure.

Section16.net

Section16.net

Widely recognized as the premier online research platform providing practical guidance on issues involving Section 16 of the Securities Exchange Act of 1934 and all of its related rules.

PracticalESG

PracticalESG.com

Keeping you in-the-know on environmental, social and governance developments

The EU has been an ESG trailblazer. However, being an early adopter of sustainability policy can come with challenges. One of those challenges has been sustainable finance, and particularly the SFDR. The SFDR is a disclosure regime that classifies companies into Article 9, 8, and 6 funds. However, since its inception, its methodology and impact have been questionable. A new study finds that the SFDR has been largely ineffective in promoting sustainable investment, and that many of its purported benefits are better accomplished through other regulations. The authors state:

“We find that the SFDR had little effect on fund flows or portfolio sustainability. The disclosures were ineffective in part because they offered little new or clear information beyond what investors could already infer from fund names and mandates. In an experimental setting, we show that the current disclosures have minimal impact on investor decisions, but making the information more intuitive could improve the regulation’s effectiveness.”

EU regulators have been well aware of the SFDR’s shortcomings. An overhaul of the system, which we wrote about last November, is currently pending. This study marks another piece of important evidence supporting an SFDR rework. Sometimes, first movers suffer from being the first to tackle an issue. The EU’s sustainable finance regulations display global leadership, but they also come at the cost of figuring it out as they go. We’ll see if the new SFDR gets it right where the previous legislation fell short.

Our members can learn more about ESG litigation here.

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The Editor

Zachary Barlow is a licensed attorney. He earned his JD from the University of Mississippi and has a bachelor’s in Public Policy Leadership. He practiced law at a mid-size firm and handled a wide variety of cases. During this time he assisted in overseeing compliance of a public entity and litigated contract disputes, gaining experience both in and outside of the courtroom. Zachary currently assists the PracticalESG.com editorial team by providing research and creating content on a spectrum of ESG… View Profile