•

•

•

Disable all motion
Guide menu
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

Timelines

B2 Timeline

The timelines below aim to help you understand at a glance what key reporting requirements, and important related developments, are coming down the pipeline for both fund managers and portfolio companies in the coming years.

SFDR timeline

Graphic Ch5 Timeline SFDR Outlines
Download
PDF: 0.16 MB

CSRD timeline

Graphic Ch5 Timeline CSRD
Download
PDF: 0.15 MB

TCFD timeline

Graphic Ch5 Timeline TCFD
Download
PDF: 0.17 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

Does my firm have Invest Europe membership?

Unsure if your firm is an Invest Europe member? Use our tool to check.

If so, you can register for a free Invest Europe member account.

Not an Invest Europe member?

If you would like to enjoy the benefits of membership or learn more about becoming a member, visit our Membership section.

Membership

QuickLinks

Find an investor Become a member Am I a member already? Contact