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This updated guide by Grania Baird, Jessica Reed and Kya Fear provides a detailed overview of the disclosure requirements under the EU’s Sustainable Finance Disclosure Regulation (SFDR) and the Taxonomy Regulation as at December 2021, which are applicable to “financial market participants” (including AIFMs, UCITS managers, and investment firms and credit institutions that provide portfolio management) and “financial advisers”. Certain UK firms are in scope of the regime where their products are marketed in the EU.

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If you require further information about anything covered in this briefing, please contact Grania Baird, Jessica Reed, Kya Fear, or your usual contact at the firm on +44 (0)20 3375 7000.

This publication is a general summary of the law. It should not replace legal advice tailored to your specific circumstances.

© Farrer & Co LLP, December 2021

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