Mazanti Pulse
Delivering news, insights and free legal documents to players in the Danish venture capital and private equity industry.
The Application of New Rules on KID’s Postponed to 1 January 2023
On 6 September 2021, The EU Commission amended the EU delegated regulation for the presentation of the Key Information Document (“KID”).
KID / PRIIPSNew Guide on SFDR and EU Taxonomy Regulation
Invest Europe has published a comprehensive members guide on EU ESG reporting requirements for fund managers to clarify grey areas that exist around the day-to-day application of the regulation.
ComplianceDisclosure RequirementssustSustainability
Commission Proposes Tax Incentive for Equity
On 11 May 2022, the European Commission has presented a proposal for a directive providing for a debt-equity bias reduction allowance, or DEBRA, to help businesses access the financing they need and to become more resilient.
Authorised AIFMs’ Integration of Sustainability Factors and Risks Applies from 1 August 2022
Authorized AIFMs shall from 1 August 2022 ensure that their systems, processes, and internal controls reflect relevant sustainability risks as defined in the SFDR.
AIFMDComplianceDisclosure RequirementsSustainabilityESMA Provides Guidelines for Funds’ Use of ESG Related Terms
On 31 May 2022, the European Securities and Markets Authority (ESMA) published a supervisory briefing which provides guidance on sustainability risks and disclosures in investment management.
Disclosure RequirementsESMASustainabilityHigher Corporate Tax Rate for Danish Financial Companies and Deductibility Cap on Salary Expenses
On 6 April 2022, the Danish Government presented a proposal for an amendment of, among others, the Danish Corporation Tax Act.
Danish RegulationManagement RemunerationFinal Regulatory Technical Standards for SFDR and Taxonomy Regulation are Published
The RTS will define the new standard for sustainability-related disclosures in the financial services sector in the EU and supplements provisions of the SFDR and of the Taxonomy Regulation.
AIFMDComplianceDisclosure RequirementsSustainabilityImpact & ESG
ESG & Impact: How To Go About It
Many investors (from business angels to mature stage investor) focus on how to develop and implement responsible investment practices specifically for their own organisation. We believe it’s key for investors to first consider what they want to achieve as well as why and how. That mission should be reflected throughout the investment process and portfolio management.
SustainabilityESG & Impact: Investment Process and Portfolio Management
We aim to provide guidelines for those starting to implement ESG policies, as well as those wishing to develop their existing processes.
SustainabilityChallenges Regarding ESG Frameworks
The consideration and assessment of Environmental, Social and Governance factors is becoming a key driver for investor’s decision-making. The challenge for both investors and companies lies in the substantial number of frameworks that already exists for ESG reporting.
Sustainability
