On 2 December 2022, the Commission de Surveillance du Secteur
Financier (“CSSF”), Luxembourg's
supervisory authority, issued a FAQ clarifying some issues
arising out of the Sustainable Finance Disclosure Regulations
(“SFDR”).
Applicability
The CSSF clarifies that the FAQs apply to the “Financial
Market Participants” (“FMPs”) as
provided below:
- Alternative Investment Fund Managers (AIFMs);
- UCITS Management Companies;
- Managers of a qualifying EuVECA; and
- Managers of a qualifying EuSEF.
The FAQs also applies to the below “Financial
Products:
- Alternative Investment Funds (AIFs); and
- Undertakings for Collective Investment in Transferable
Securities (UCITS).
