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EU | Effective: Level 1 from 2021, Level 2 as of 2023

Sustainable Finance Disclosure Regulation (SFDR)

Applicable to all asset and fund managers.

The SFDR introduces reporting rules to make the sustainability profile of funds more comparable to investors. Eligible companies must disclose pre-defined metrics that assess environmental, social and governance outcomes. The regulation requires asset managers to provide standardized reporting on how ESG factors integrate at both company and product levels.