1. Introduction
1 (RTS) under the EU Sustainable Finance Disclosure Regulation
2 (SFDR), which set out the detailed disclosure requirements for the principal adverse impacts sustainability statements
3 and the disclosure requirements for Article 8
4 and Article 9
5 funds or portfolios, together with the related mandatory disclosure templates.
The revised RTS take account of the feedback received to the ESAs’ Consultation Paper of 23 April 2020
6 on the first draft of the RTS and also incorporate the mandatory disclosure templates following the feedback received by the ESAs to their online survey and consumer testing exercise.
In this alert, we cover the key changes in the revised RTS and the use of the mandatory disclosure templates as they relate to alternative investment managers and their funds or portfolios. The format of the principal adverse impacts sustainability statements and the four mandatory disclosure templates are annexed to this client alert for easier ref
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