Environmental, Social and Governance (ESG) disclosure rules / SFDR Delegated Regulation
Initiative
Official name
Commission Delegated Regulation (EU) 2022/1288 of 6 April 2022 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
23.04.2020
Doc. code
2022/1288
Summary
Status
Status
Get a subscription to have access to the whole content.
Current version
Final version
Next step
Entry into force and application
Entry into force
Get a subscription to have access to the whole content.
Application date
Get a subscription to have access to the whole content.
Scope
Relevant for
Get a subscription to have access to the whole content.
Associated initiatives
Level 1
Sustainable Finance Disclosure Regulation (SFDR)
(binding, Main version, EU)
Level 2
RTS on taxonomy-related disclosure on sustainability
(non-binding, Amendment, EU)
Integration of sustainability factors, risks and preferences into organisational requirements for investment firms
(binding, EU)
Integration of sustainability factors by insurance companies and distributors
(binding, Amendment, EU)
Amending SFDR RTS on Gas and Nuclear
(binding, Amendment, EU)
Amendments to expand and simplify sustainability disclosures
(binding, Amendment, EU)
Level 3 / Other
FinDatEx: European ESG Template
(non-binding, EU)
Q&A on the SFDR
(binding, Supplement, EU)
Source: ESAs, 2022/1288, 2022