An Analysis of the Level of Implementation of the EU Sustainable Finance Framework Objectives by Investment Fund Companies (TFI) in Poland
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RIS BIB ENDNOTEPublication date: 12.06.2026
Financial Law Review, 2026, Issue 41 (1)/2026, pp. 63-76
https://doi.org/10.4467/22996834FLR.26.004.23698Authors
An Analysis of the Level of Implementation of the EU Sustainable Finance Framework Objectives by Investment Fund Companies (TFI) in Poland
The aim of this article is to examine the extent to which investment fund companies (TFI) operating in Poland implement the objectives of the EU Sustainable Finance Framework. The framework seeks to redirect private and public capital toward financing an economic transformation that enables the European Union to achieve its sustainable development goals, particularly in the area of climate policy. The article advances the hypothesis that the current investment policies of funds operating in Poland are insufficient to meet these objectives. The paper first briefly outlines the legal regulations comprising the EU Sustainable Finance Framework. It then analyzes the level of sustainable investment in Poland, defined as investments compliant with Articles 8 and 9 of the SFDR. While sustainable investments account for approximately 55% of total investments in the EU on average, in Poland they represent only about 11%. The article further presents the results of an analysis of the investment policies and practices of TFI regarding the integration of ESG factors. The findings reveal a low level of maturity in this area, leading to the conclusion that Polish TFI are not yet prepared to significantly increase sustainable investments in line with the objectives of the EU Sustainable Finance Framework.
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Information: Financial Law Review, 2026, Issue 41 (1)/2026, pp. 63-76
Article type: Original scientific article
Published at: 12.06.2026
Received at: 14.01.2026
Accepted at: 27.05.2026
Article status: Open
Licence: CC BY-NC-ND 4.0
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