Commission Delegated Regulation (EU) 2023/363 of 31 October 2022 amending and correcting the regulatory technical standards laid down in Delegated Regulation (EU) 2022/1288 as regards the content and presentation of information in relation to disclosures in pre-contractual documents and periodic reports for financial products investing in environmentally sustainable economic activities (Text with EEA relevance)

New Commission Delegated Regulation (EU) 2023/363 modifying Commission Delegated Regulation (EU) 2022/1288, the Sustainable Finance Disclosure Regulation (SFDR) Regulatory Technical Standards (RTS), which specify the exact content, methodology and presentation of the information to be disclosed in pre-contractual disclosures, in periodic reports, and in the statement for presenting key performance indicators in accordance with Article 8 and Article 9 of the SFDR was published in the Official Journal (OJ) of the EU.
The Delegated Regulation thereby
(1) makes changes to the pre-contractual and periodic disclosure templates to require the disclosure of the proportion of investments in gas and nuclear taxonomy-aligned activities (please see the changes to Annexes II, III, IV, and V of the SFDR RTS) following the determination of such energy sources to foster the transition to net zero carbon in the EU;
(2) modifies Articles 15 and 55 for clarification purposes to include similar language to the one used in „Article 2 of the CDA [Commission Delegated Regulation (EU) 2022/1214, the complementary Climate Delegated Act] according to which ‘Non-financial undertakings and financial undertakings shall disclose the amount and proportion of: (a) the taxonomy-aligned economic activities referred to in Sections 4.26, 4.27, 4.28, 4.29, 4.30 and 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator and the numerator of their key performance indicators’“; and
(3) corrects two erroneous references in Articles 55 and 62 of the SFDR RTS.