This paper analyzes the current implementation status of sustainability and taxonomy-aligned disclosure under the … Sustainable Finance Disclosure Regulation (SFDR), which aims to improve the classification of sustainability credentials of …, as of March 2023, only about 1,000 funds have reported their sustainability proportions, and this picture may change due …

for the disclosure of sustainability skills. We observe that German companies follow a more uniform approach to reporting …Not only institutional investors are increasingly demanding to know more about the sustainability skills of the boards … Governance Code (GCGC) recommendation that companies show their boards' sustainability expertise by disclosing a skills matrix …