The SFDR Barometer for Management Companies

The SFDR Barometer for Management Companies
  • Report
  • February 29, 2024
This second edition of the PwC SFDR Barometer provides an overview of the landscape of Sustainable Finance Disclosure Regulation (SFDR) among management companies. With a participation of 53 Management Companies, the participants totalled EUR 1.62tn of Assets under Management.



participants including 32 SuperManCo


different nationalities represented by ManCos


of respondents use 1 or 2 ESG data providers

Proportion of ManCos managing article 8 Funds

Article 8 Funds are the most popular products in Europe. This is also reflected in the responses, as 30% of Management Companies manage more than 45 Article 8 Funds.

Planned upgrades in the upcoming 12 months

Upgrade from Article 6 to 8 is the most popular intended reclassification and planned downgrades of any sort is not common across the surveyed population.

Sustainable Investment objectives

Choosing a combination of environmental and social sustainable investment objectives is most popular amongst UCITS, while environmental objectives take the lead for AIF Article 9 Funds.

Proportion of ManCos requesting assurance on SFDR periodic reporting

More than 40% of the respondents already seek assurance on their SFDR annexes. It is a significant increase on the previous year’s 33%. 

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Discover the ManCos’ SFDR related activities in Luxembourg with this 2nd edition of our barometer

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Discover the second edition of the SFDR Barometer for Management Companies

Contact us

Geoffroy Marcassoli

Audit Partner, ESG Assurance Leader, PwC Luxembourg

Tel: +352 49 48 48 5410

Kenny Panjanaden

Audit Partner, ESG Assurance, PwC Luxembourg

Tel: +352 49 4848 6078

Bertrand Jaboulay

Audit Partner, Management Company Observatory Leader, PwC Luxembourg

Tel: +352 49 48 48 2198

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