Sustainability-related disclosures in the financial services sector

The European Regulation 2019/2088 on on sustainability‐related disclosures in the financial services sector (“Disclosure Regulation” or “SFDR”) comes into force on March 10, 2021. The FSMA, designated as the competent authority for the supervision of the provisions of this regulation, has just published a communication specifying the rules applicable to undertakings on the one hand, and to financial products on the other hand, as well as its expectations in this respect.