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10 March 2020 has passed and the Sustainable Finance Disclosure Regulation (EU) 2019/2088 (SFDR) has now entered into force. SFDR disclosures are applicable both to financial products (e.g., alternative investment funds (AIFs), undertakings for collective investments in transferable securities (UCITS), etc.) (the Products) and financial market participants (e.g., alternative investment fund managers, UCITS management companies and MiFID investment firms) (the FMP).
On 4 February 2021, the European Supervisory Authority (ESA) published its final report on draft regulatory technical standards (the RTS). Except for certain provisions, the proposed application date set in the RTS is 1 January 2022. The European Commission should adopt the RTS in the coming weeks but may...
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