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Sustainable Finance Disclosure Versus Performance: A Clustering Approach
Business Strategy and the Environment ( IF 12.5 ) Pub Date : 2025-06-02 , DOI: 10.1002/bse.4362
Veronica Distefano, Vincenzo Gentile, Paolo Antonio Cucurachi, Sandra De Iaco

The Sustainable Finance Disclosure Regulation (SFDR) imposes on investment companies the publication of sustainability related profiles of the portfolio creation process. This obligation seeks to enhance the information provided to customers on financial products with regard to the Environmental, Social and Governance (ESG) criteria. In order to understand to which extent this information is relevant for investment decisions, the reliability of the classification among funds with a different ESG focus (articles 6, 8, and 9) is studied from a financial perspective and verified through a hierarchical cluster analysis on principal components of the performance measures of various funds distributed in Europe.

中文翻译:

可持续金融披露与绩效:集群方法

《可持续金融披露条例》(SFDR) 要求投资公司公布投资组合创建过程中的可持续发展相关概况。这项义务旨在加强向客户提供的金融产品信息,使其符合环境、社会和治理 (ESG) 标准。为了了解这些信息在多大程度上与投资决策相关,从金融角度研究了具有不同 ESG 重点的基金(第 6、8 和 9 条)分类的可靠性,并通过对分布在欧洲的各种基金的业绩指标的主要组成部分进行分层聚类分析来验证。
更新日期:2025-06-02
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