EU financial regulations and social impact measurement practices: A comprehensive framework on finance for sustainable development
Sustainability is becoming the main character of the financial industry in Europe, especially after the Sustainable Finance Disclosure Regulation (SFDR) 2019/2088, which came into force on March 10th, 2021. However, despite the top‐down indications for disclosing and reporting sustainability practic...
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| Veröffentlicht in: | Corporate social-responsibility and environmental management 2022-07, Vol.29 (4), p.809-819 |
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| container_title | Corporate social-responsibility and environmental management |
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| creator | Bengo, Irene Boni, Leonardo Sancino, Alessandro |
| description | Sustainability is becoming the main character of the financial industry in Europe, especially after the Sustainable Finance Disclosure Regulation (SFDR) 2019/2088, which came into force on March 10th, 2021. However, despite the top‐down indications for disclosing and reporting sustainability practices provided by this new policy, financial actors still lack a comprehensive framework on how to track and measure their social and environmental contributions within the perimeter of this novel institutional context. This paper discusses the implications for financial actors brought by the SDFR and builds a conceptual link with social impact measurement practices. In particular, the article provides a comprehensive framework that identifies strategic approaches and measurement tools for financial actors for building a more sustainable finance, that is a finance focused on the purest dimension of blended value and more attentive to sustainable development. |
| doi_str_mv | 10.1002/csr.2235 |
| format | Article |
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| identifier | ISSN: 1535-3958 |
| ispartof | Corporate social-responsibility and environmental management, 2022-07, Vol.29 (4), p.809-819 |
| issn | 1535-3958 1535-3966 |
| language | eng |
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| source | Wiley Online Library Journals Frontfile Complete; Business Source Complete |
| subjects | blended value ESG Finance impact finance SFDR Social impact social impact measurement sustainability Sustainability reporting Sustainable development sustainable finance Sustainable practices |
| title | EU financial regulations and social impact measurement practices: A comprehensive framework on finance for sustainable development |
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