Acknowledging the difficulties presented by a delay to the technical standards, our Asset Management & Investment Funds team details a potential compliance approach for fund managers seeking to address the SFDR requirement to assess and disclose the principal adverse impacts of investment decisions on sustainability factors from 10 March 2021. The compliance approach leverages existing EU ESG disclosure standards (similar to, although less prescriptive than, the draft ESA technical standards) which has the benefit of being cited by the Commission as a possible means of approaching SFDR compliance absent the ESA technical standards.
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