The European structured products association believes the SFDR is adding another layer of disclosure that does not clarify how to apply the ESG quantification requirements and the method for packaged products.
On 25 July, the European Sustainable Finance Disclosures (SFDR) Level 2 Regulation was published in the Official Journal of the European Union - the Delegated Regulation adopts Level 2 regulation on the SFDR, which enters into force on 1 January 2023. The Delegated Regulation provides a standardised framework for compliance with the disclosure duties set out in SFDR and provides standardised templates to enable ‘greater comparability between entities’. There are two levels of disc
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