information

New consolidated version: 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 (Text with EEA relevance)Text with EEA relevance

ID 22743

A new consolidated version of Commission Delegated Regulation (EU) 2022/1288, the Delegated Regulation under the Sustainable Finance Disclosure Regulation (SFDR) specifying 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 Sustainable Finance Disclosure Regulation (SFDR), was published in the Official Journal (OJ) of the EU.
The consolidated version includes the modifications made by Commission Delegated Regulation (EU) 2023/363 which amended the RTS to require the disclosure of the proportion of investments in gas and nuclear taxonomy-aligned activities, to make corrections in the original SFDR RTS, and to align the disclosure framework with the one set out in Delegated Regulation (EU) 2022/1214, the complementary Climate Delegated Act.
Please see EventID 19608 in this context for more information on the modifications.

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banks
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CIS
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ESG disclosure
fund management
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regulatory
reporting
sales documents
sustainability
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Date Published: 2023-04-12
Date Taking Effect: 2023-02-20
Regulatory Framework: Sustainable Finance Disclosure Regulation (SFDR), Taxonomy Regulation (TR)
Regulatory Type: information
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