Sustainable Finance Disclosure Regulation (SFDR)

Topic area:

Status: 12.03.2020 |

Key words:

Sustainable Finance / ESG, Disclosure, Main version, Greenwashing

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

Submitted

24.05.2018

Doc. code

2019/2088

Summary

Status

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Current version

Final version

09.12.2019

Next step

Entry into force

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Application date

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Scope

Relevant for

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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, Amendment, 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)

FAQs on corporate sustainability reporting (CSRD) (binding, Supplement, 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