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Understanding the EU Sustainable Finance Disclosure Regulation | Sphera
... ) , which applies to financial market participants (FMPs) and financial advisers ( FAs), as well as the ... FMPs and FAs with greater certainty around the disclosures that will be required of them. Level 2 RTS ... ( FAs), as well as the Corporate Sustainability Reporting Directive (CSRD) , which applies to large and ... provides FMPs and FAs with greater certainty around the disclosures that will be required of them. Level 2 ...