Sustainable Finance
European Commission Consultation on SFDR | PDF
The European Commission (“Commission”) has published a public consultation and a targeted consultation relating to its review of the Sustainable Finance Disclosure Regulation (“SFDR”).
Read MoreESAs Propose Changes to SFDR Level 2 | PDF
Having filed updated pre-contractual disclosures to comply with the Level 2 requirements under the Sustainable Finance Disclosure Regulation ("SFDR") at the end of 2022, there was no time for fund managers to rest on their laurels.
Read MoreEuropean Commission June 2023 Sustainable Finance Package | PDF
The European Commission ("Commission") has published a number of legislative proposals and supporting documents with a view to further developing the EU sustainable finance framework.
Read MoreCommission Answers ESAs’ Queries on Implementation of the SFDR | PDF
On 14 April 2023, the European Commission (“Commission”) published the answers to the eight questions submitted to it by the European Supervisory Authorities (“ESAs”) in September 2022 in relation to the implementation of the Sustainable Finance Disclosure Regulation (“SFDR”).
Read MoreEuropean Regulators Seeking Evidence of Greenwashing | PDF
This note focuses on The European Supervisory Authorities (“ESAs”) call for evidence on Greenwashing to gather information to enable them to understand the key features, drivers and risks associated with greenwashing and to collect examples of potential greenwashing practices.
Read MoreEU Regulators Provide Guidance on SFDR Level 2 Requirements | PDF
This note focuses on a questions and answers document (“Q&A”) published by the European Supervisory Authorities (“ESAs”) addressing questions of interpretation and practical issues relating to the use of the templates provided in the RTS.
Read MoreCentral Bank of Ireland Speech and Information Note on Sustainable Finance and the Asset Management Industry | PDF
The Central Bank of Ireland hosted a seminar on sustainable finance and asset management and issued an information note setting out the findings of its SFDR Level 1 spot checks and its supervisory roadmap.
Read MoreProposed Amendments to SFDR RTS to include Nuclear and Gas Activities | PDF
The European Commission adopted a delegated regulation and annexes amending and correcting the regulatory technical standards under the Sustainable Finance Disclosure Regulation to include nuclear and gas disclosures.
Read MoreESMA Consultation on Fund Names Using ESG or Sustainability | PDF
ESMA is consulting on the use of ESG or sustainability-related terms in fund names.
Read MoreSFDR and the Taxonomy Regulation | PDF
Regulators Provide Guidance on Implementation (April 2022)
The updated supervisory statement on the application of the Sustainable Finance Disclosure Regulation was recently published by the European Supervisory Authorities, followed by a meeting between Irish Funds industry representatives and the Central Bank of Ireland to discuss implementation issues.
Read MoreSustainable Finance and Investment Funds | PDF
2020 saw the climate crisis and sustainability enter the mainstream globally, with governments and regulators prioritising sustainability in their agendas.
Read MoreNew ESG Disclosure Requirements | PDF
This note focuses on the Sustainable Finance Disclosure Regulation, known as the SFDR or the Disclosure Regulation.
Specific Requirements for Article 8 Light Green Funds| PDF
This note focuses on the Sustainable Finance Disclosure Regulation,
known as the SFDR or the Disclosure Regulation, and in particular the requirements for investment funds that fall within the scope of Article 8 of the Disclosure Regulation, known as “Light Green” funds
Specific Requirements for Article 9 Dark Green Funds | PDF
This note focuses on the Sustainable Finance Disclosure Regulation,
known as the SFDR or the Disclosure Regulation, and in particular the requirements for investment funds that fall within the scope of Article 9 of the Disclosure Regulation, known as “Dark Green” funds.
The Principal Adverse Impact Statement | PDF
This note focuses on the Sustainable Finance Disclosure Regulation, known as the SFDR or the Disclosure Regulation, and in particular the requirements relating to the principal adverse impact statement (“PAIS”)
ESG Related Changes to UCITS & AIFMD Level 2| PDF
This note focuses on the elements of the Action Plan related
to amendments to measures adopted under the UCITS Directive and the Alternative Investment Fund Managers Directive (“AIFMD”) (known as “level 2” measures) relating to the integration of sustainability factors.
Webcasts
Mandatory Disclosure Templates in the SFDR / Taxonomy RTS
Tara Doyle shares her views on the mandatory disclosures templates, which are now being considered by the European Commission.
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Recent changes to the mandatory disclosure templates under the latest SFDR RT
Philip Lovegrove outlines why the “tick-the-box” disclosures defining sub-categories under the Article 8 and Article 9 SFDR categories may be a welcome development.
SFDR Article 8 Funds
Barry O'Connor discusses Light Green Funds as part of the Webinar Series
Watch Now Watch NowSFDR General Disclosure Requirements
Michelle Ridge discusses the general disclosure requirements under the SFDR as part of the Webinar Series
Watch Now Watch NowSFDR Policies
Shay Lydon discusses the sustainability risk policy and remuneration policy requirements under the SFDR as part of the Webinar Series
Watch Now Watch NowSFDR Article 9 Funds
A Matheson partner discusses Dark Green Funds as part of the Webinar Series
Watch Now Watch NowThe Principal Adverse Impact Statement
Sarah O'Meara discusses the PAIS requirements under the SFDR as part of the Webinar Series.
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