Article 1 SFDR lays down harmonised rules for financial market participants (FMPs) and financial advisers on transparency with regard to the integration of sustainability risks + the consideration of adverse sustainability impacts in their processes + the provision of sustainability-related information with respect to financial products. Article 2 contains the 24 key definitions including: (a) 'financial market participant' (Article 2(1)) - insurance undertaking offering IBIPs + investment firm providing portfolio management + IORP + venture-capital-fund / qualifying-social-entrepreneurship-fund manager + UCITS manager + AIFM + manager of qualifying social entrepreneurship funds + manager of qualifying venture capital funds; (b) 'financial adviser' (Article 2(11)) - insurance intermediary + insurance undertaking providing insurance advice on IBIPs + credit institution / investment firm / AIFM providing investment advice + UCITS manager providing investment advice; (c) 'financial product' (Article 2(12)) including UCITS / AIF / IBIPs / pension product / pension scheme / PEPP; (d) 'sustainability risk' (Article 2(22)) - environmental + social + governance event or condition that, if it occurs, could cause an actual or potential material negative impact on the value of the investment; (e) 'sustainability factor' (Article 2(24)) - environmental + social + employee matters + respect for human rights + anti-corruption + anti-bribery matters; (f) 'sustainable investment' (Article 2(17)) - investment in an economic activity that contributes to an environmental or social objective + does not significantly harm any such objective (DNSH) + investee companies follow good governance practices.
This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.