EFAMA shares the urgent need to improve the consistency and comparability of sustainability reporting at a global level. Therefore, we welcome the opportunity to respond to the ISSB consultation on the Exposure Drafts on “General Requirements for Disclosure of Sustainability Related Financial Information” (IFRS S1) and on “Climate-Related Disclosures” (IFRS S2).
ELTIF Regulation 2.0 FAQ
Since the new European Long-Term Investment Fund (ELTIF) Regulation became applicable in 2024, numerous regulatory technical standards have been published by the European Commission. In light of these important additions, EFAMA and Arendt have updated their ‘Frequently Asked Questions’ publication, intended for asset managers and investors alike. This includes important clarifications on portfolio composition, allowable assets, redemptions, liquidity management, use of ELTIFs in pension and insurance products, and more.
