LU – QandA on the Sustainable Finance Disclosure Regulation updated by CSSF

24/04/2023

The FAQ aims at providing further clarity on aspects of Regulation (EU) 2019/2088 on sustainability-related disclosures in the financial sector (SFDR). The FAQ applies to Financial Market Participants (AIFMs, UCITS Management companies, …) and to Financial Products (AIF and UCITS).

The first publication of the December 2022 was modified the 13th of March 2023: publication of questions 7, 8 and 9 about the use of ESG and/or sustainability related terminology in fund names, the methodology used to define sustainable investments and the efficient portfolio management (“EPM”) techniques.