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Abstract(s)
O escopo deste trabalho prende-se com a análise aos deveres jurídicos das
instituições financeiras ao abrigo do Regulamento SFDR, que estabelece requisitos harmonizados de transparência aplicáveis aos intervenientes no mercado financeiro e aos consultores financeiros no que diz respeito à integração dos riscos em matéria de sustentabilidade, bem como à consideração dos principais impactos negativos para a sustentabilidade nos seus processos. Com efeito, consagram deveres de informação relacionadas com a sustentabilidade a nível da entidade e dos produtos financeiros, que devem ser divulgados no âmbito das informações pré-contratuais, nos relatórios periódicos, e nos sítios Web.
The scope of this paper is to analyse the legal obligations of financial institutions under the SFDR Regulation, which establishes harmonised transparency requirements for financial market participants and financial advisors regarding the integration of sustainability risks, as well as the consideration of key negative impacts for sustainability in their processes. Regarding this, they enshrine sustainability-related disclosure obligations at entity and financial product level, which must be disclosed as part of pre-contractual information, in periodic reports, and on websites.
The scope of this paper is to analyse the legal obligations of financial institutions under the SFDR Regulation, which establishes harmonised transparency requirements for financial market participants and financial advisors regarding the integration of sustainability risks, as well as the consideration of key negative impacts for sustainability in their processes. Regarding this, they enshrine sustainability-related disclosure obligations at entity and financial product level, which must be disclosed as part of pre-contractual information, in periodic reports, and on websites.
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Keywords
Regulamento SFDR ESG Instituições financeiras Intervenientes no mercado financeiro Consultores financeiros Sustentabilidade Produtos financeiros Ambiente Governance Políticas de remuneração Deveres de informação Transparência Risco em matéria de sustentabilidade Fatores de sustentabilidade Investimento sustentável Principais impactos negativos para a sustentabilidade Taxonomia RTS SFDR regulation Financial institutions Financial market participants Financial advisors Sustainability Financial products Environment Remuneration policies Sustainability disclosure Transparency duties Sustainability risk Sustainability factors Sustainable investment Adverse sustainability impacts Principal adverse impacts PAI Taxonomy