Over the last few months, Eurosif and its SIFs members have worked together with Academics from the University of Hambourg to elaborate on this White Paper. It captures the transition contribution of different investment approaches based on the notion of investor impact. It is the first and essential step toward developing a scheme that can serve as the classification logic in future market studies. It goes beyond the current ability of concepts used in the SFDR, the EU Taxonomy, and MiFID II which focus predominantly on identifying companies that are already sustainable, aligned, or have a positive company impact.
The structure of this white paper is first, to focus on the dimensions and criteria that serve as the foundation for the new classification; and second, to introduce a new classification scheme and elaborate on the underlying logic.
Read the full paper here.