Chapter 08 · Finance, data & evidenceSustainability Language
Sustainable investment* (2(17))
Definition
investment contributing to an environmental objective (measurable via key resource-efficiency indicators: energy, renewable energy, raw materials, water, land, waste, GHG, biodiversity, circular economy) or a social objective (tackling inequality, social cohesion/integration, labour relations, human capital, disadvantaged communities), provided DNSH to those objectives and investee **good governance practices** (sound management structures, employee relations, staff remuneration, tax compliance)
References
investment contributing to an environmental objective (measurable via key resource-efficiency indicators: energy, renewable energy, raw materials, water, land, waste, GHG, biodiversity, circular economy) or a social objective (tackling inequality, social cohesion/integration, labour relations, human capital, disadvantaged communities), provided DNSH to those objectives and investee **good governance practices** (sound management structures, employee relations, staff remuneration, tax compliance)
Sustainable Finance Disclosure Regulation (SFDR)SFDR · verified 2026-08-22
Overview
The overview for this term is being prepared.