SFDR and its version 2.0: clarifying sustainability, regulating promises
Where does ESG come from?
There is something relatively new about what is now considered 'obvious': the idea that finance must take into account its impact on the real world. Environmental, Social and Governance (ESG) criteria have gradually entered the investment vocabulary since the 2000s, particularly driven by the United Nations Global Compact (2000) and the 'Who Cares Wins' report (2004).