The Sustainable Finance Disclosure Regulation ("SFDR") Level 2 requirements as set out under the Regulatory Technical Standards ("RTS") will apply from 1 January 2023 ("SFDR Phase II"). This Guide considers the main deliverables for SFDR Phase II and provides a compliance checklist for firms in order to prepare for Phase II.
This Guide has been developed in association with AIMA.
For further details on what entities and financial products fall within scope of SFDR and the Taxonomy Regulation, and the Level 1 obligations under SFDR please see our Guide to the EU Sustainable Finance Disclosure Regulation ("SFDR Phase I").
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
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