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The document is based on two key directives that are part of the EU Green Deal, the Sustainable Finance Disclosure Regulation ( SFDR ) 2019/2088 and the EU Taxonomy 2020 / 852.
The document is divided into two different sections:
- section 1 , presents an overview of the set of European ESG regulations relating to the EU Sustainable Action Plan.
- The section 2 , includes the details of each of the new ESG regulations, in particular describing the characteristics and requirements of the SFDR and the EU Taxonomy.