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By Kenny PANJANADEN Geoffroy MARCASSOLI, ESG Assurance Partners, PwC Luxembourg
Last year, we explored the pivotal role of assurance in the evolving regulatory framework of the Sustainable Finance Disclosure Regulation (SFDR), focusing on five key themes:
1. The constant evolution of SFDR: adapting to a labelling regime – examining the potential shift from a disclosure-focused regime to a labelling (or product categorisation) regime and its transformative implications.
2. Regulatory focus intensifies – highlighting the increasing scrutiny from regulators.
3. Value addition for investors: non-financial information as a competitive edge – emphasising how assured non-financial information can differentiate financial...
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