On 17 December 2024, the Platform on Sustainable Finance has published a Proposal setting out a product categorisation scheme to be included in the Sustainable Finance Disclosure Regulation (SFDR). The purpose of the Proposal is to advise the European Commission to which the Platform acts as advisory body.

The European Commission currently considers reviewing the SFDR to enhance its effectiveness and ensure consistency with the overall EU Sustainable Finance framework. Although the Proposal does not bind the European Commission, it currently seems likely that if the European Commission decides to amend the SFDR framework, it will follow the main recommendations of the Proposal. Another possible scenario would be that SFDR itself remains unchanged and only the implementation provisions contained in the SFDR Delegated Act are amended.

Our briefing provides a short introduction to the Proposal, thoughts on a potential timeline and an analysis of the minimum criteria applicable for each of the three categories (Sustainable, Transition, ESG Collection) set out in the Proposal.

Click here to read the briefing

Impact investment Heike Schmitz Shantanu Naravane Leonie Timmers Lewis Saffin Jan Labusga