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By Dara INGALLO, senior knowledge lawyer and Lisa KLEMANN, counsel, funds and asset management, AO Shearman
The Sustainable Finance Disclosure Regulation (SFDR) has been a cornerstone of the EU’s efforts to promote transparency in sustainable finance. As SFDR undergoes its scheduled review, the EU Platform on Sustainable Finance (the Platform), an advisory body to the Commission, published a set of recommendations(1) to enhance the SFDR, in December 2024.
These recommendations follow the Commission’s public and targeted consultations on SFDR in September 2023, which identified key issues, such as unclear legal concepts, limited relevance of certain disclosures, and data availability problems. The targeted consultation considered two...
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