Cat-24 · EU Sustainable Finance · ESG Disclosure

EU Sustainable Finance Hub

Six browser-based tools covering the full EU sustainable finance regulatory stack: SFDR fund classification (Art.8/9), EU Taxonomy alignment scoring (GAR / CapEx), CSRD double materiality assessment, UK SDR fund labelling readiness, PCAF financed emissions, SFDR PAI indicator disclosure, and transition plan adequacy scoring. All client-side. Zero PII.

SFDR 2019/2088 EU Taxonomy 2020/852 CSRD 2022/2464 FCA PS23/16 SDR PCAF Standard SFDR PAI FCA PS23/24
Tool Suite
Six ESG Compliance Tools
Tools span fund classification, taxonomy alignment, sustainability reporting, fund labelling, financed emissions, PAI indicator disclosure, and transition plan adequacy: covering both EU and UK frameworks for asset managers, credit institutions, and corporates.
Fund Classification & Labelling
SFDRArt.8/92026 Review

SFDR Article 8 / Article 9 Fund Classification Checker

Assess whether a fund meets Art.8 or Art.9 under SFDR 2019/2088. Models 2026 SFDR review proposals including taxonomy safe harbour (20%) and greenwashing risk flags.

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FCA SDRPS23/16Anti-Greenwashing

UK SDR Fund Labelling Readiness Checker

Assess eligibility for all four FCA SDR labels (Focus, Improvers, Impact, Mixed Goals) and check anti-greenwashing rule compliance. Effective from May 2024.

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Taxonomy & Alignment
EU TaxonomyArt.8GAR

EU Taxonomy CapEx / Revenue Alignment Scorer

Score alignment across 6 environmental objectives (E1–E6) with DNSH and Minimum Social Safeguards checks. Calculates Green Asset Ratio proxy for financial institution Pillar 3 disclosure.

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PCAFFinanced EmissionsScope 3

PCAF Financed Emissions Calculator

Calculate portfolio financed emissions using the PCAF standard methodology across asset classes. Measure absolute financed emissions and weighted average carbon intensity.

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Sustainability Reporting
CSRDESRS2026 Simplified

CSRD Double Materiality Assessment Builder

Build a structured double materiality assessment scoring 10 ESRS topics. Reflects simplified ESRS December 2025 EFRAG advice (61% reduction in mandatory datapoints). Covers Wave 1 and Wave 2 timelines.

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PAI Reporting & Transition Plans
SFDR PAIArt.4/8/914 Indicators

SFDR PAI Indicator Calculator

Calculate all 14 mandatory PAI indicators for SFDR Art.4/8/9 disclosure. Coverage-adjusted disclosure table aligned to SFDR RTS Annex I template requirements.

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FCA PS23/24CSRD/CS3DISSB S2

Transition Plan Adequacy Checker

Score transition plan quality against FCA PS23/24, EU CSRD/CS3D, and ISSB S2. Gap registry and required narrative checklist to identify disclosure shortfalls.

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Regulatory Context
EU Sustainable Finance Legislative Stack
SFDRRegulation (EU) 2019/2088: Sustainable Finance Disclosure Regulation
Requires financial market participants and financial advisers to disclose sustainability risks and principal adverse impacts. Art.8 (E/S characteristics) and Art.9 (sustainable investment objective) fund classification. 2025–2026 SFDR review under consultation proposes replacing Art.8/9 with simpler product categories and a 20% taxonomy safe harbour.
EU TaxonomyRegulation (EU) 2020/852: EU Taxonomy Regulation
Defines six environmental objectives (E1 Climate mitigation, E2 Pollution, E3 Water, E4 Circular economy, E5 Biodiversity, E6 Climate adaptation) with Technical Screening Criteria (TSC). Financial institutions must disclose Green Asset Ratio (GAR). Corporates subject to NFRD/CSRD must disclose revenue, CapEx, and OpEx taxonomy alignment.
CSRDDirective (EU) 2022/2464: Corporate Sustainability Reporting Directive
Wave 1 (large listed companies, FY2024), Wave 2 (large non-listed, FY2025), Wave 3 (listed SMEs, FY2026). Requires double materiality assessment against 12 ESRS standards. EFRAG December 2025 simplified ESRS reduces mandatory datapoints by 61% for listed SMEs. iXBRL/ESEF tagging required.
FCA SDRFCA PS23/16: Sustainability Disclosure Requirements (UK)
Four voluntary sustainability labels for UK investment funds: Focus, Improvers, Impact, Mixed Goals. Naming and marketing restrictions effective July 2024. Anti-greenwashing rule (GC23-3) effective May 31 2024 applies to all FCA-authorised firms making sustainability claims.
SFDR RTSCommission Delegated Regulation (EU) 2022/1288: SFDR Regulatory Technical Standards
Sets out PAI indicator templates under SFDR Art.4. Mandates 14 mandatory environmental PAI indicators plus 2 mandatory social indicators for financial market participants above the 500-employee threshold. Annual SFDR PAI statement due 30 June each year, covering the preceding reference period from 1 January to 31 December.
FCA PS23/24FCA PS23/24: Transition Plan Disclosures (UK)
UK requirement for large listed companies and financial institutions to publish transition plans from January 2024. Aligns with ISSB S2 transition plan elements covering governance, strategy, risk management, metrics, and targets. EU equivalents: CSRD ESRS E1 transition plan disclosure and CS3D due diligence transition plan obligation under the Corporate Sustainability Due Diligence Directive.