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By Dr. Sebastiaan Niels HOOGHIEMSTRA* Jurriaan Mathijs KLAASEN**
Building on the momentum of recent regulatory developments, the European Commission has proposed a recast of the Sustainable Finance Disclosure Regulation (“SFDR 2.0”). The initiative represents a significant evolution of the EU’s sustainable finance framework, replacing a disclosure-focused regime with clearly defined product categories and binding naming rules. The emphasis shifts from entity-level obligations to enhanced product-level transparency, with the use of sustainability-related terms in a product’s name or marketing materials triggering strict compliance requirements. This contribution outlines the core elements of the proposal and considers the implications for fund managers...
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