SFDR 2.0: first look at proposed EU sustainability disclosure regime changes for funds

21 November 2025

Investment funds managed and marketed in the EU have had the first sight of proposed revisions to the bloc’s sustainability-related disclosures regime under plans unveiled by the European Commission on 20 November 2025.  A legislative proposal for the amendment of the EU Sustainable Finance Disclosure Regulation (SFDR 2.0) sets out fundamental changes to the way that certain financial products (including alternative investment funds and retail funds) and “financial market participants” disclose and report sustainability-related matters to investors.

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