CSSF FAQ Sustainable Finance Disclosure Regulation (SFDR)
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The FAQs aim at providing further clarity on aspects of Regulation (EU) 2019/2088 on sustainability-related disclosures in the financial sector (SFDR).
CONTEXT
The following Frequently Asked Questions (FAQs) aim at providing further clarity on aspects of Regulation (EU) 2019/2088 on sustainability-related disclosures in the financial sector (SFDR).
The FAQs apply to:
- Financial Market Participants (FMPs):
(a) Alternative Investment Fund Managers (AIFMs);
(b) Management Companies of an Undertaking for Collective Investment in Transferable Securities (UCITS Management Companies);
(c) Managers of a qualifying venture capital fund registered in accordance with Article 14 of Regulation (EU) No 345/2013; and
(d) Managers of a qualifying social entrepreneurship fund registered in accordance with Article 15 of Regulation (EU) No 346/2013
- Financial Products:
(a) Alternative Investment Funds (AIFs);
and (b) Undertakings for Collective Investment in Transferable Securities (UCITS) as referred to under Article 2 SFDR.
The present FAQs are to be read in conjunction with the questions and answers of the European Commission on SFDR, clarifications brought by the European Supervisory Authorities (ESAs) on SFDR and CSSF Communiqués on SFDR, which Section I of the present FAQ endeavours to consolidate. Section I also draws the attention of industry participants to some key publications on the topic. Section II covers any additional clarifications provided by the CSSF.
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