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.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.