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By Dr. Sebastiaan Niels HOOGHIEMSTRA(1)
The deadline for alternative investment fund managers (AIFMs) to implement Regulation (EU) 2019/2088, as amended (the “SFDR”) for their alternative investment funds (AIFs) is approaching fast and is set on the 10th of March 2021. In this respect, this contribution explains the uncertainties with respect to the application of the SFDR to “small AIFMs”, i.e. AIFMs registered pursuant to Directive 2011/61/EU, as amended (the “AIFMD”), and their AIFs.
On 27 November 2019, the SFDR on sustainability-related disclosures in the financial services sector came into force and the regulation will apply as from 10 March 2020 onwards. The regulation forms part of a number of initiatives adopted by the...
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