TABLE OF CONTENTS

1. Introduction

2. Sustainable finance and ESG criteria

3. The European objectives: the Action Plan for Financing Sustainable Growth and the Strategy for Financing the Transition to a Sustainable Economy

   3.1. The Regulation (EU) 2019/2088 on sustainability reporting in the financial services sector (Sustainable Finance Disclosure Regulation – SFDR)

   3.2. The Regulation (EU) 2016/1011 on indices used as benchmarks in financial instruments and financial contracts or to measure the performance of investment funds

   3.3. The EU taxonomy for sustainable assets: Regulation (EU) 2020/852 and delegated acts

4. The ESG rating agencies

5. Green Bonds

   5.1. The Green Bond Principles

   5.2. The European Green Bond Standard

6. Conclusions