Amendments to expand and simplify sustainability disclosures
Initiative
Official name
Final Report on draft Regulatory Technical Standards on the review of PAI and financial product disclosures in the SFDR Delegated Regulation
COMMISSION DELEGATED REGULATION (EU) No …/.. of XXX amending Delegated Regulation (EU) 2022/1288 supplementing Regulation (EU) 2019/2088 of the European Parliament and of the Council with regard to regulatory technical standards specifying the details of the content and presentation of the information in relation to the principle of ‘do no significant harm’, specifying the content, methodologies and presentation of information in relation to sustainability indicators and adverse sustainability impacts, and the content and presentation of the information in relation to the promotion of environmental or social characteristics and sustainable investment objectives in precontractual documents, on websites and in periodic reports
COMMISSION DELEGATED REGULATION (EU) No …/.. of XXX amending Delegated Regulation (EU) 2022/1288 supplementing Regulation (EU) 2019/2088 of the European Parliament and of the Council with regard to regulatory technical standards specifying the details of the content and presentation of the information in relation to the principle of ‘do no significant harm’, specifying the content, methodologies and presentation of information in relation to sustainability indicators and adverse sustainability impacts, and the content and presentation of the information in relation to the promotion of environmental or social characteristics and sustainable investment objectives in precontractual documents, on websites and in periodic reports
Type
Delegated Regulation
Level 2
Initiator
ESAs
Submitted
12.04.2023
Doc. code
JC 2023 09
Summary
Status
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
Sustainable Finance Disclosure Regulation (SFDR)
(binding, Main version, EU)
Level 2
Environmental, Social and Governance (ESG) disclosure rules / SFDR Delegated Regulation
(binding, Supplement, EU)
Level 3 / Other
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Source: ESAs, JC 2023 09, 2023