The three European Supervisory Authorities (EBA, EIOPA and Esma – ESAs) have delivered to the European Commission (EC) their final report with draft Regulatory Technical Standards (RTS) regarding disclosures under the Sustainable Finance Disclosure Regulation (SFDR).
Under the new rules, which are aimed at establishing a framework to facilitate sustainable investment (Taxonomy Regulation), SFDR scoped entities will be required to disclose information on taxonomy-alignment of their products. The disclosure covers products that have sustainable investment as their objective (article 9 SFDR products), and for those with environmental or social characteristics (article 8 SFDR products). The draft RTS aim to provide disclosures to end investors regarding
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