2025-08-06

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Q&A Guide on the Sustainable Finance Disclosure Regulation (SFDR) and the SFDR Delegated Regulation

The European Securities and Markets Authority published a Q&A Guide providing interpretative and implementation guidance on the Sustainable Finance Disclosure Regulation and its Delegated Regulation. The guidance covers scope clarification, definitions of sustainable investments, disclosure obligations, data reporting methodologies, and the treatment of various investment types. It emphasizes transparency, comparability, and accountability while permitting methodological discretion within legal limits.

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Malta

Malta Financial Services Authority

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