On 4 February 2021, the European Supervisory Authorities (‘ESAs’) published their Final Report on the draft Sustainable Finance Disclosure Regulation (‘SFDR’) Regulatory Technical Standards (‘RTS’). In this white-paper we discuss the main differences between the April 2020 Consultation Paper and the current RTS which will be presented to the Commission in the coming months. We also highlight several outstanding “pains” of the SFDR and its RTS.
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