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ARTICLE · 26 MARCH 2024

SFDR Annual Reporting Deadline Looms For Many

Proskauer Rose LLP
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For funds categorised as Article 8 or 9 under the Sustainable Finance Disclosure Regulation ("SFDR") with a 31 December financial year end

United StatesFinance and Banking
John Verwey
John Verwey
Rachel E. Lowe
Rachel E. Lowe
Amar Unadkat
Amar Unadkat
Sulaiman Malik
Sulaiman Malik
Michael Singh
Michael Singh
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For funds categorised as Article 8 or 9 under the Sustainable Finance Disclosure Regulation ("SFDR") with a 31 December financial year end, the periodic reporting deadline of 30 June is approaching with 100 days to go. Now is the ideal time to start preparing for this.

In this Q&A, we set out the key considerations for SFDR periodic reporting.

Which funds are in scope?

Funds classified as Article 8 or 9 under SFDR must provide periodic reports on the attainment of the environmental/social characteristics (Article 8) or the sustainable investment objective (Article 9) and other associated metrics and information. This includes EU alternative investment funds (AIFs) as well as non-EU funds marketed into Europe under any national private placement regimes, provided they are classified as Article 8 or 9. Funds relying on reverse solicitation are not required to prepare the SFDR periodic reports.

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