ESG Disclosure Article by Ezra Zahabi, Andrea Gonzaga Published by Thomson Reuters
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“ESG disclosure standards for investment managers: similarities and differences between the UK and EU regimes,” an article by Akin Gump partner Ezra Zahabi and associate Andrea Gonzaga has been published in Thomson Reuters’ Regulatory Intelligence.
The article begins by noting that the Sustainable Finance Disclosure Regulation (SFDR) and the Recommendations of the Task Force on Climate related Financial Disclosures (TCFD) jointly form the blueprint for disclosures related to environmental, social and governance (ESG) for investment managers in the EU and in the U.K. It then proceeds to compare and contrast the disclosure standards and outline the principal similarities and differences between the two disclosure regimes.
The authors provide background into the development of both regimes and outline the basis for compliance, the disclosure requirements, the medium of the disclosures and those entities subject to the disclosure requirements.
To read the full article as originally published in Regulatory Intelligence, click here.
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