Keywords: Sustainable finance disclosure regulation (SFDR)
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Journal Articles
Sustainability Accounting, Management and Policy Journal 1–27.
Published: 22 July 2026
...Brigitte Bernard-Rau; Johannes Maximilian Freiling Purpose This paper aims to examine impact investors’ perceptions of the sustainable finance disclosure regulation ( SFDR ) and evaluates how effectively it helps impact-generating investors in achieving positive social and environmental impacts...

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