“Legislation and guidelines set by the EU in respect of ESG, like the Corporate Sustainability Reporting Directive (CSRD), the Taxonomy Regulation and the Sustainable Finance Disclosure Regulation (SFRD) are open to greenwashing risks.”

[COMMENTARY] This article is useful reading for non-European investment managers as well.
Greenwashing lessons for investment managers, Dr. Jan Saalfrank and Tom Loonen, August 1, 2023, Pinsent Masons, UK.