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By Catherine MARTOUGIN, Partner, Baker McKenzie
The European Union’s Sustainable Finance Disclosure Regulation (SFDR) stands as a pivotal milestone in the global push towards sustainable finance and responsible investing. Enacted in March 2021 and progressively implemented with significant pieces of delegated acts, which complete and clarify the implementation of the requirements, the SFDR imposes stringent disclosure requirements on financial market participants and advisers within the European Union, aiming to integrate environmental, social, and governance (ESG) considerations into investment decision-making processes of funds.
While the SFDR directly targets entities operating within the European Union, its impact resonates far beyond...
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