Part three

Are you affected by the Disclosure Regulation?

It can be difficult to navigate the complexities of the new regulations. The table below sets out, as succinctly as possible, the impact of the various articles of the Disclosure Regulation on economic and financial actors.

Positivéco underlines the complexity of articulating the SFDR regulation with the European and national framework and the risk of ESG-washing.
SFDR perimeter Actors involved Threshold of applicability
General Regulations

(Articles 3, 5, 6, 12, 13)

Insurance (including mutuals, supplementary pension funds, reinsurers)

Banks (credit institutions, investment firms)

Asset management companies and managers of venture capital and social entrepreneurship funds*.

No threshold
Statement on IAPs

(Articles 4 and 7)

Management companies

Management companies belonging to a financial group (insurance, bank, other asset management company)

> 500 employees: mandatory
< 500 employees: comply or

20m balance sheet or €40m
turnover and :
> 500 employees: mandatory
< 500 employees: comply or

Pre-contractual and periodic information on the I/O characteristics promoted and achieved

(Articles 8, 10, 11)

Financial income classified Article 8 No threshold
Pre-contractual and periodic information on the I/O objective pursued and achieved

(Articles 9, 10, 11)

Classified financial income Article 9

* In the case of investment/insurance advice or management of the following financial products:

  • Management under mandate
  • Insurance-based investment products
  • Pan-European retirement savings products

** “Comply or explain” means “to apply or explain” and describes certain provisions of the Regulation where entities have a choice between applying the provision or not applying it and having to explain precisely why.

Need help to effectively integrate CSR into your business strategy? You’ve come to the right place.

Make an appointment to find out how to initiate and structure the process while guaranteeing your chances of success.

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About Positiveco

At Positivéco, we see new national and international CSR regulations as vectors for positive growth.

Our job: to improve the readability of your activities for better valuation.

Since 2009, we have been supporting financial institutions, public players, and listed and unlisted companies in the evaluation of their CSR policies, the production of their extra-financial reporting and the implementation of their climate investment and aid projects. Development.

Make an appointment today and find out how to meet the new requirements of economic transparency while serving the project of your company.

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Who are we

At the origin of Positivéco, there is the choice to exercise financial and commercial skills in structuring projects, outside the traditional silos. Our mission is to improve the readability of your activities for better valuation. Your success is our priority.

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Our approach

Being supported by Positivéco means benefiting from a proven operational approach to CSR. At each step, we put your CSR ambitions back at the heart of our continuous improvement approach. The result ? A targeted and effective method of intervention.