By Maria Gil Hoffman, Associate Cédric Danois, Managing Associate, Investment Funds Linklaters LLP Luxembourg
The sustainable finance disclosure regulation (SFDR) came into force in March 2021 and has brought a transparency framework by establishing how financial market participants (“FMPs”) have to disclose sustainability-related information. At “firm” (as “entity”) level, the SFDR provides for disclosures covering the sustainability practices and considerations that the firm as a whole has adopted. At “product” level, the SFDR provides for disclosures ensuring that investors receive consistent fund-related sustainability information.
Despite the effort to bring clarity to such...
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