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Sustainable Finance Disclosure Requirements Investment Funds

Ropes & Gray LLP

New ESMA Guidance on Sustainability Claims and ESG Credentials: A Closer Look

Ropes & Gray LLP on

The European Securities and Markets Authority (ESMA) has taken another step in its ongoing mission to combat greenwashing within the financial services sector. With the release of a new thematic note, ESMA aims to ensure that...more

Jones Day

ESMA Report on the Integration of Sustainability Risks and Disclosures Under SFDR

Jones Day on

The funds industry continues to wait for regulators and legislators to review and fix the multiple flaws in the existing SFDR regime. In the meantime, in July 2023, ESMA launched a “common supervisory action” ("CSA”)...more

Proskauer - The Capital Commitment

ESG in 2025: Finding the Sweet Spot in a Complex World

With ESG regulation now well embedded across all major jurisdictions, the trend we see for 2025 is about increasingly sophisticated triangulation by private fund managers between the regimes that apply by default (such as...more

Hogan Lovells

SFDR enforcement: Danish regulator says “Managers need to be better at ensuring that their investments are truly sustainable”

Hogan Lovells on

In a statement on 21 March 2024, the Danish Financial Supervisory Authority advised providers of sustainable investment products to ensure that their internal processes comply with sustainable investment requirements. It...more

Proskauer - Regulatory & Compliance

Final opportunity to shape SFDR’s future in European Commission’s Call for Evidence

On 2 May 2025, the European Commission launched its ‘Call for Evidence’ on the review of the Sustainable Finance Disclosure Regulation (SFDR). The European Commission aims to review the SFDR to simplify the framework,...more

K&L Gates LLP

Global Survey of ESG Regulations for Asset Managers - April 2025

K&L Gates LLP on

Investment advisers offering funds in more than one country are accustomed to adapting to different regulatory requirements. However, the challenges presented by the global regulation of environmental, social, and governance...more

Goodwin

Corporate Sustainability Reporting in the EU: Simplification, Decluttering, and Regulatory Burden Reduction Under Omnibus I or...

Goodwin on

The keenly awaited details of the EU’s proposed first omnibus package were published on 26 February 2025. The package includes amendments to the Corporate Sustainability Reporting Directive (CSRD) (including revision and...more

A&O Shearman

UK FCA expectations for authorised fund applications published

A&O Shearman on

The UK Financial Conduct Authority (FCA) has published information setting out its expectations for firms applying for collective investment schemes to be authorised as authorised unit trusts, authorised contractual schemes...more

K&L Gates LLP

Asset Management Regulatory Year in Review 2024

K&L Gates LLP on

2024 was a year of meaningful regulatory change for asset managers globally. The regulatory activity was wide ranging and without a particular unifying theme. In fact, the wide, and in cases diverging focuses of key global...more

Morrison & Foerster LLP

2025 ESG + Sustainability Predictions

In 2024, challenges to environmental, social, and governance (ESG) and sustainability initiatives in the United States proliferated internationally. This proved true, even as Europe promoted additional ESG and climate/social...more

K&L Gates LLP

Global Survey of ESG Regulations for Asset Managers - ESG and the Sustainable Economy Handbook

K&L Gates LLP on

INTRODUCTION - Asset managers (i.e., investment advisers) offering funds in more than one country are accustomed to adapting to different regulatory requirements. However, the challenges presented by the global regulation...more

Goodwin

Horizon Scan for Private Investment Funds - May 2024

Goodwin on

Welcome to the second edition of our Horizon Scan for 2024: key recent and expected funds, regulatory, and tax developments to look out for. As before, we focus on the most important developments and changes that we expect to...more

BCLP

All Washed Up - What Are the Risks for Firms That Won’t Show Greenwashing the Red Card?

BCLP on

In recent years, there has been a noticeable increase in green products and the promotion of sustainable objectives across the financial services industry. For example, we have seen much discussion of green loans, green...more

K&L Gates LLP

Global Survey of ESG Regulations for Asset Managers

K&L Gates LLP on

Asset managers (i.e., investment advisers) offering funds in more than one country are accustomed to adapting to different regulatory requirements. However, the challenges presented by the global regulation of environmental,...more

Goodwin

Horizon Scan for Private Investment Funds: Key Recent and Expected funds, Regulatory and Tax Developments to look out for -...

Goodwin on

Welcome to the first edition of our Horizon Scan for 2024: key recent and expected funds, regulatory and tax developments to look out for. As before, we focus on the most important developments and changes that we expect to...more

Walkers

Irish Asset Management & Investment Funds ESG Newsletter - September / October 2023

Walkers on

Regulation around ESG investment in Ireland is evolving rapidly with developments from the Central Bank of Ireland, European Commission and ESMA building an increasingly sophisticated regulatory backdrop. Our summary of...more

Goodwin

Horizon Scan for Private Investment Funds: Key Recent and Expected Funds, Regulatory and Tax Developments to Look Out For - May...

Goodwin on

Welcome to the second edition of our Horizon Scan, where we focus on some of the principal recent and expected developments and changes that we expect to be of interest to those in the non-listed funds sector. We have grouped...more

BCLP

ESG Aspirations vs. Operations - Momentum in Emerging Greenwashing & Diligence Risks

BCLP on

Increasing focus on ESG related progress is both commendable and imperative. The scrutiny extends beyond renewables, alternative energy, industrials and carbon impact, to all facets of global business including banks and...more

Latham & Watkins LLP

FCA Seeks to Improve Quality of ESG Fund Disclosures

Latham & Watkins LLP on

FCA has published guiding principles on the design, delivery, and disclosure of ESG and sustainable investment funds. On 19 July 2021, the FCA published a letter sent to chairs of authorised fund managers, which sets out...more

Goodwin

Private Equity Comment: Sustainable Finance Disclosure Regulation, ELTIFs, And ESG Issues Relating To ERISA

Goodwin on

This edition of Private Equity Comment looks at the Sustainable Finance Disclosure Regulation, which fund managers will need to comply with beginning 10 March, 2021, an ongoing consultation on European Long Term Investment...more

Goodwin

Sustainable Finance In Luxembourg — What Managers Should Do Now

Goodwin on

Regulation (EU) 2019/2088 of 27 November, 2019 on sustainability-related disclosures in the financial services sector, as amended by Regulation (EU) of 18 June, 2020 on the establishment of a framework to facilitate...more

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