By Maria Gil Hoffman, Associate Investment Funds and 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 disclosure regulation through the issuance of various...
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