EU ESG measures to amend AIFMD/UCITS/MiFID—essentials

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Practice notes

EU ESG measures to amend AIFMD/UCITS/MiFID—essentials

Copyright © 2025 LexisNexis

Produced in partnership with Macfarlanes

Practice notes
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This essentials Practice Note discusses the EU environmental social governance (ESG) (also referred to as sustainability) integration measures, which amend delegated acts under the Alternative Investment Fund Managers Directive 2011/61/EU (AIFMD), the Undertakings for Collective Investments in Transferable Securities (UCITS) Directive 2009/65/EC and the recast Markets in Financial Instruments Directive 2014/65/EU (MiFID II), including impact on the industry and new concepts.

What are the ESG integration measures?

The ESG integration measures are a suite of measures (the Delegated Acts), detailed in Application of the ESG measures below, which affect UCITS management companies, alternative investment fund managers (AIFMs) and MiFID investment firms (collectively, managers). For practical guidance on managers, see Practice Notes: EU Undertakings for Collective Investment in Transferable Securities (UCITS)—essentials, EU AIFMD—essentials, and EU MiFID II and MiFIR—essentials.

The Delegated Acts are a further development of the Commission’s Sustainable Finance Action Plan, originally published on 8 March 2018.

The Delegated Acts follow the EU Sustainability Disclosure Regulation (Regulation (EU) 2019/2088) (EU SFDR) and the EU Taxonomy Regulation (Regulation (EU) 2020/852) (together, the Regulations), both already published in the

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European Union

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