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Invest Europe ESG Reporting Guidelines
Getting started
ESG throughout the investment life cycle
Raising capital and fund establishment Due diligence and deploying capital Investment monitoring, reporting and value creation Assessment, investment exits, distribution and windup
Developing an ESG policy
Investors/GPs Portfolio companies
Assessing materiality
What is materiality? GP perspective Portfolio company perspective
Reporting template and tools
ESG reporting template ESG life cycle tool SFDR tools TCFD tools Timelines
Regulatory mapping
Introduction
EU funds and fund managers
Background Timeline The main tiers of disclosure Scope of application Firm-related disclosures Fund-related disclosures Website disclosures Use of certain fund names Taxonomy Regulation
EU investors
EU portfolio companies
Scope and application dates Reporting requirements Alignment with other EU Sustainable Finance initiatives Liability and sanctions regime
UK TCFD
Scope and implementation timings General principles of disclosure Entity-level reporting Product-level disclosures Occupational pension schemes
Other national legislation
Mapping of voluntary frameworks and standards
Definitions and distinctions
Who is who
International Sustainability Standards Board (ISSB) Global Reporting Initiative (GRI) UN Global Compact WEF Stakeholder Capitalism Metrics Task Force on Climate-Related Financial Disclosures (TCFD) Taskforce on Nature-related Financial Disclosures (TNFD) Science Based Targets Initiative (SBTi) CDP (formerly the Carbon Disclosure Project) Global Impact Investing Network (GIIN IRIS) Impact Management Platform Impact Frontiers OPIM UNPRI iCI ESG Data Convergence Initiative (EDCI) B Corp ILPA DDQ
Scope of information
Deep dive for VCs and investors
ESG reporting from a VC perspective
Challenges in ESG reporting Achievable ESG reporting
ESG reporting from an investor perspective
Regulatory requirements Standards and frameworks Investor coalitions and initiatives
Additional reading
Current market practice Glossary Appendices

Invest Europe ESG Reporting Guidelines

SFDR tools

B2 EU Funds And Fund Managers

The SFDR tools below intend to give you a schematic overview of how funds ought to be classified under SFDR, as well as the information that should be disclosed both pre-contractually and periodically for Article 8 and Article 9 funds.

How to classify an AIF under SFDR

This chart, and in particular the disclosure obligations described, deals with SFDR product-level obligations and does not deal with firm-level obligations which are additionally required for in-scope firms.

Graphic Ch5 How To Classify An Aif Under SFDR
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PDF: 0.27 MB

Article 8 ‘Light Green’ Fund

Summary of pre-contractual and periodic reporting information

Graphic Ch5 Article 8 ‘Light Green’ Fund
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PDF: 0.36 MB

Article 9 ‘Dark Green’ and Article 8 ‘Mid Green’ Funds

Summary of pre-contractual and periodic reporting information

Graphic Ch5 Article 9 ‘Dark Green’ And Article 8 ‘Mid Green’ Funds
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PDF: 0.27 MB

Sustainable investments made outside and within the Taxonomy

Summary of pre-contractual information

Graphic Ch5 Sustainable Investments Made Outside And Within The Taxonomy
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PDF: 0.26 MB

Explore all sections of the guide

Th Getting Started2

Getting started

ESG throughout the investment life cycle Developing an ESG policy Assessing materiality

Th Reporting Template And Tools

Reporting template and tools

ESG reporting template ESG life cycle tool SFDR tools TCFD tools Timelines

Th Regulatory Mapping

Regulatory mapping

Introduction EU funds and fund managers EU investors EU portfolio companies UK TCFD Other national legislation

Th Mapping Of Voluntary Frameworks And Standards

Mapping of voluntary frameworks and standards

Definitions and distinctions Who is who Scope of information

Th Deep Dive For Vcs And Investors2

Deep dive for VCs and investors

ESG reporting from a VC perspective ESG reporting from an investor perspective

Th Additional Reading

Additional reading

Current market practice Glossary Appendices

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