可持续金融披露条例（SFDR）

碳 Article 3(1) — Transparency of sustainability risk policies

Financial market participants shall publish on their websites information about their policies on the integration of sustainability risks in their investment decision-making process.

金融市场参与者应在其网站上公布其投资决策过程中整合可持续性风险政策的信息。

碳 Article 6(1) — Transparency of the integration of sustainability risks

Financial market participants shall include descriptions of the following in pre-contractual disclosures: (a) the manner in which sustainability risks are integrated into their investment decisions; and (b) the results of the assessment of the likely impacts of sustainability risks on the returns of the financial products they make available.

金融市场参与者应在缔约前披露中载明下列事项的描述：(a) 可持续性风险如何整合进其投资决策；以及 (b) 可持续性风险对其所提供金融产品收益可能影响的评估结果。

环境 Article 8(1) — Products promoting environmental or social characteristics

Where a financial product promotes, among other characteristics, environmental or social characteristics, or a combination of those characteristics, provided that the companies in which the investments are made follow good governance practices, the information to be disclosed pursuant to Article 6(1) and (3) shall include the following: (a) information on how those characteristics are met ...

金融产品宣传环境或社会特征（或二者组合），且被投资公司遵守良好治理实践的，依第 6(1)、(3) 条应披露的信息应包括：(a) 满足上述特征的方式……

碳 Article 9(3) — Products with sustainable investment as their objective

Where a financial product has sustainable investment as its objective ... the information to be disclosed pursuant to Article 6(1) and (3) shall include the following: (a) information on how the designated index ... is aligned with that objective; (b) a description of the methodology used ...

金融产品以可持续投资为目标的……依第 6(1)、(3) 条应披露的信息应包括：(a) 指定指数如何与目标一致的信息；(b) 所用方法的描述……