Sustainable Finance Disclosure Regulation (SFDR)

Topic area:
Status: 12.03.2020 |
Archived
Key words:
Sustainable Finance / ESG, Disclosure, Main version, Greenwashing
Initiative
Official name
REGULATION (EU) 2019/2088 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 27 November 2019 on sustainability‐related disclosures in the financial services sector (SFDR)
Type
Regulation
Level 1
Initiator
EU
Submitted
24.05.2018
Doc. code
2019/2088
Summary
Status
Status

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Current version
Final version
09.12.2019
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
Taxonomy regulation (binding, Main version, Amendment, EU)
Amending certain regulations with respect to the establishment and operation of ESAPs (binding, Amendment, EU)
Amendment of AIFMG, BörseG, WaG, ZaDiG, et. al. - a.o. implementation of sustainable finance and ESA review (binding, Amendment, AT)
Transparency and integrity of ESG rating activities (non-binding, Main version, Amendment, EU)
Level 2
Decision to implement various EU regulations on cross-border distribution and sustainability (binding, NL)
Environmental, Social and Governance (ESG) disclosure rules / SFDR Delegated Regulation (binding, Supplement, EU)
Regulation on the Amendment of the Capital Investment Conduct and Organisation Regulation (binding, Amendment, DE)
Amending SFDR RTS on Gas and Nuclear (binding, Amendment, EU)
Amendments to expand and simplify sustainability disclosures (binding, Amendment, EU)
Level 3 / Other
Commission action plan on financing sustainable growth (non-binding, EU)
Survey on environmental and/or social financial product templates under SFDR (non-binding, EU)
Sustainable Finance Strategy for Germany (non-binding, DE)
Responses to the interpretation of the Sustainable Finance Disclosure Regulation (binding, Amendment, Supplement, EU)
IDW Practice Note on the Disclosure and Taxonomy Regulation (non-binding, DE)
Survey on sustainability information in fund prospectuses (binding, NL)
Report on the development of a framework for sustainable securitisation (non-binding, EU)
Updated application of the Sustainable Finance Disclosure Regulation (binding, EU)
FinDatEx: European ESG Template (non-binding, EU)
Clarifications on the ESAs’ draft RTS under SFDR (binding, EU)
Report on principal adverse impacts disclosures under the SFDR (non-binding, EU)
Q&A on the Sustainable Finance Disclosure Regulation (binding, DE)
Leaflet allocation approach for disclosure (binding, DE)
FAQ on the application of minimum safeguards of Art. 18 Taxonomy Regulation (binding, EU)
Joint Opinion on the SFDR (non-binding, EU)
Q&A on the SFDR (binding, Supplement, EU)
'Do No Significant Harm’ definitions and criteria across the EU Sustainable Finance framework (non-binding, Supplement, EU)
Concepts of sustainable investments and environmentally sustainable activities in the EU Sustainable Finance framework (non-binding, Supplement, EU)
Concept of estimates across the EU Sustainable Finance framework (non-binding, Supplement, EU)

Source: EU, 2019/2088, 2019