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ARTICLE · 21 DECEMBER 2022

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EU Regulators Provide Guidance On SFDR Level 2 Requirements

Matheson
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Just six weeks before the application of the regulatory technical standards ("RTS") adopted under the Sustainable Finance Disclosures Regulation ("SFDR") on 1 January 2023...

European UnionFinance and Banking
Matheson Asset Management And Investment Funds Group
Matheson Asset Management And Investment Funds Group
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Just six weeks before the application of the regulatory technical standards ("RTS") adopted under the Sustainable Finance Disclosures Regulation ("SFDR") on 1 January 2023, the European Supervisory Authorities ("ESAs") published a questions and answers document ("Q&A") addressing questions of interpretation and practical issues relating to the use of the templates provided in the RTS. The questions and answers address the following areas:

  • current value of investments in principal adverse impacts ("PAI") and Taxonomy-aligned disclosures;
  • PAI disclosures;
  • financial product disclosures;
  • multi-option products;
  • Taxonomy-aligned investment disclosures; and
  • financial advisers and execution-only financial market participants ("FMPs").

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