Legal & Regulatory News

European Commission responds to the ESAs' questions regarding the application of the Sustainable Finance Disclosure Regulation

26 July 2021

On 26 July 2021, the European Commission responded to a number of queries raised by the European Supervisory Authorities (ESAs) about the application of the Sustainable Finance Disclosure Regulation ((EU) 2019/2088) (SFDR) (the Q&A Document).

The Q&A Document covers issues that could impact both EU and non-EU entities, with a particular focus on the following areas:

  • the application of the SFDR to alternative investment fund managers;
  • the application of the 500-employee threshold under Article 4(4) of the SFDR;
  • the application of Article 9 of the SFDR in relation to sustainable investments; and
  • the application of the SFDR to portfolios and dedicated funds.

Click here to access the Q&A Document.

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