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By Cédric DANOIS, Managing Associate and Sami AYADI, Junior Associate, Linklaters LLP
The sustainable finance disclosure regulation (SFDR) came into force in March 2021 and put in place a set of sustainability-related disclosure obligations for fund managers in their capacity as financial market participant under SFDR (FMPs). 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, in particular in relation to products that promote environmental or social characteristics (article 8 funds) or have as their objective...
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