EU Sustainable Finance Regulation

Selected human rights indicators

Social
27. May 2024

Subject area: Social indicators and sustainable finance

Involved organisations: Fair Finance Institute (project management) and Deutsches Institut für Menschenrechte

Funded by: Federal Ministry of Labour and Social Affairs (Bundesministerium für Arbeit und Soziales)

Duration: July 2021 to July 2022

The overall aim of the research project was to develop concepts and exemplary indicators for the standardised measurement of the social sustainability of economic activities and companies. Among other things, they should be specifically applicable in the context of current European sustainable finance measures. For this reason, the project was also closely orientated towards the work of the EU Platform on Sustainable Finance. In particular, the considerations on a social taxonomy.

An initial report describes how minimum standard indicators can be derived and selected. It was published at the turn of the year 2021 to 2022 and presented to the EU Commission and others in December 2021. The second project phase focussed on basic work on indicators that are suitable for documenting positive, substantial contributions to social goals.

The project was carried out by Markus Duscha as a freelancer before FaFin – Fair Finance Lab gGmbH was founded.

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