Taxonomy Regulation and amended AIFM, UCITS and MiFID II legislation

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Sustainable Finance: SFDR with SFDR RTS (April 2022), Taxonomy Regulation and amended AIFM, UCITS and MiFID II legislation

The Sustainable Finance Disclosure Regulation (“SFDR“), i.e. the Regulation (EU) 2019/2088 on sustainability‐related disclosures in the financial services sector together with:

  • The SFDR Regulatory Technical Standards published by the EU Commission, i.e. the Commission Delegated Regulation of 6 April 2022 supplementing the SFDR with regard to regulatory technical standards specifying the details of the content and presentation of the information in relation to the principle of ‘do no significant harm’, specifying the content, methodologies and presentation of information in relation to sustainability indicators and adverse sustainability impacts, and the content and presentation of the information in relation to the promotion of environmental or social characteristics and sustainable investment objectives in pre-contractual documents, on websites and in periodic reports (“SFDR RTS”); and
  • The Taxonomy Regulation, i.e. Regulation (EU) 2020/852 of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending the SFDR (“Taxonomy Regulation”).

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