SFDR Principles explained: New RTS provides guidance on key issues
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Under SFDR, the European Supervisory Authorities (ESAs) have been mandated to develop various Level 2 measures, to take the form of Regulatory Technical Standards (RTS). On 4 February 2021, the ESAs published their final report on a draft RTS. Our comparison against the consultation draft can be found here.
The recitals and certain articles in this RTS contain useful guidance as to the position being taken by regulators on key issues of interpretation.
This briefing gives further detail on these points, to assist firms in making sense of the new SFDR regime.