A new impetus for the European sustainable finance framework - Related links

European Commission

• Proposal for a Directive amending the Directives: Accounting, Audit, CSRD and CSDD Omnibus I Commission simplifies rules on sustainability and EU investments, delivering over €6 billion in administrative relief - European Commission (COM(2025)81)
• EC Publication: Platform on Sustainable Finance report: Monitoring capital flows to sustainable investments - European Commission (11 March 2025)
• EC Publication: Platform on Sustainable Finance report: Simplifying the EU taxonomy to foster sustainable finance - European Commission (5 February 2025)
• EC Publication: Platform on Sustainable Finance report on building trust in transition: core elements for assessing corporate transition plans - European Commission (23 January 2025)
• Commission Staff Working Document: Enhancing the usability of EU Taxonomy and the overall EU sustainable finance framework EUR-Lex - 52023SC0209 - EN - EUR-Lex (SWD(2023) 209 final)
• EC Report: Categorisation of products under SFDR - Report (17 December 2024)
• Communication from the Commission to the EP, Council, EESC and COR: A sustainable finance framework that works on the ground: EUR-Lex - 52023DC0317 - EN - EUR-Lex (COM/2023/317 final)

European Parliament

• Think Tank European Parliament: Briefing Potential economic impact of European sustainable finance | Think Tank | European Parliament (19.09.2024)

European Supervisory Agencies

• ESMA Opinion ESMA36-1079078717-2587 Opinion on the functioning of the Sustainable Finance Framework (24 July 2024)
• Joint ESA Opinion JC 2024 06 Joint ESAs Opinion on the assessment of the Sustainable Finance Disclosure Regulation (SFDR) (June 2024)

OECD

• Global Outlook on Financing for Sustainable Development 2025 | OECD (7 February 2025)

Think tanks and other organisations

• Bruegel First glance Streamlining or hollowing out? The implications of the Omnibus package for sustainable finance (03 March 2025)
• Bruegel Policy Brief How to improve the European Union’s sustainable finance framework (13 February 2025)
• CEPS Artificial Intelligence for Sustainable Finance - CEPS (15 December 2022)
• EPC Discussion Paper Achieving the full potential of sustainable finance: The role of national European and international initiatives (July 2022)
• Gortsos, C.V., Kyriazis, D. (2024). The Taxonomy Regulation and Its Implementation. In: Busch, D., Ferrarini, G., Grünewald, S. (eds) Sustainable Finance in Europe. EBI Studies in Banking and Capital Markets Law. Palgrave Macmillan, Cham.
• Cochran et al. (2023) Full article: EU’s sustainable finance disclosure regulation: does the hybrid reporting regime undermine the goal to reorient capital to climate action?
• Journal of Sustainable Finance and Investment Full article: Is the European Union (EU) Sustainable Finance Disclosure Regulation (SFDR) effective in shaping sustainability objectives? An analysis of investment funds' behaviour (2022)