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ESG frameworks like SFDR and USCCB influence capital flows The responsible investment decisions rest on these key frameworks: The Sustainable Finance Disclosure Regulation (SFDR), active since 2019, requires European investors to exclude tobacco-related assets from portfolios subject to EU Climate Transition Benchmark and EU Paris Agreement Benchmark United States Conference of Catholic Bishops (USCCB) Investment Guidelines label tobacco as an addictive material and discourage investment The WHO Framework Convention on Tobacco Control offers regulatory guidance that shapes investment decisions These frameworks highlight tobaccos clash with sustainability principles
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