While the FCA has delayed the publishing of the Sustainability Disclosure Requirements (SDR) policy statement until Q4 2023, it is clear that the upcoming requirements will affect what asset managers must divulge in fund literature, disclosures and client reporting. So, what has been learnt from ESG implementation so far, and how can managers of UK domiciled funds prepare for the UK's direction of travel? Asset managers are still working through the EU Taxonomy and Sustainable Finance Disclosure Regulation (SFDR), and the UK's own Task Force on Climate-related Financial Disclosures (T...
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