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Regulatory alignment and climate disclosure credibility: Evidence from EU Article 9 funds under the SFDR
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DOI：10.1016/j.ribaf.2026.103520.png)
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Abstract
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• Develops a multilingual, rule-based index to assess the credibility of SFDR Article 9 fund disclosures. • Shows that high compliance with SFDR Regulatory Technical Standards does not ensure internally coherent disclosure. • Finds that regulatory alignment reduces inconsistency risk only when paired with substantively material disclosure. • Documents widespread symbolic compliance among Article 9 funds across EU domiciles. • Provides policy-relevant evidence for the redesign of disclosure-based sustainable finance regulation under SFDR 2.0.
Keywords:
Sustainable Finance Disclosure Regulation (SFDR)
Climate-related Disclosure
Greenwashing
Regulatory Alignment
Double Materiality
Sustainability Reporting Quality
Article 9 Funds
EU Climate Finance Regulation
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6.9
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2.7K
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