Mikhaelle Schiappacasse
Mikhaelle Schiappacasse's practice focuses on the structuring, establishment, management, marketing, and restructuring of fund platforms and investment funds, including hedge, debt, real estate, private equity and fund of funds, across a broad range of asset classes and fund domiciles.
Mikhaelle is a leading member of Dechert’s global ESG taskforce. The 2017-2020 editions of The Legal 500 UK see her highly recommended in the areas of investment funds, hedge funds and retail funds with clients noting that she is "exceptional on all fronts".
Practice Area
Panel
- Contributing Author
1 Contributions by Mikhaelle Schiappacasse
PRACTICE NOTES
EU Taxonomy Regulation: scope, screening criteria, DNSH/minimum safeguards, disclosures and KPIs (SFDR/CSRD), 2021–2026 delegated acts and timelines, FAQs and tools, and implications for asset managers
What does the EU Taxonomy Regulation do?
The EU Taxonomy Regulation (Regulation (EU) 2020/852) appeared in the Official Journal of the EU on 22 June 2020 and took effect on 12 July 2020. It creates a classification framework across the EU, or ‘taxonomy’, designed to give businesses, investors, financial institutions, companies and issuers a shared vocabulary for judging the extent to which economic activities are environmentally sustainable. This shared language helps determine how far activities are environmentally sustainable, using terminology provided by the Regulation and understood by businesses, investors and issuers. As a transparency instrument, the Regulation’s overarching purpose is to inform decision-making and channel investment effectively towards economic activities fundamental to the transition to net zero. The EU Taxonomy Regulation also amends, and borrows definitions from, Regulation (EU) 2019/2088—the EU Sustainable Finance Disclosures Regulation (EU SFDR)—and is complemented by several delegated regulations, as set out in Supplemental legislation—disclosures and Supplemental legislation—technical screening criteria below.
Mandatory requirements and voluntary uses
mandatory obligations on disclosure — entities within the scope of the Regulation’s mandatory provisions must publish disclosures demonstrating the degree to which the economic activities they carry out satisfy the sustainability criteria laid down in, and under, the EU Taxonomy...
EU Law
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