Communication to the investment fund industry on the entry into force of the 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 (amended SFDR RTS)

The CSSF is informing FMPs about the amended SFDR RTS, which were modified by Commission Delegated Regulation (EU) 2023/363 and came into effect on 20 February 2023.
The changes introduce precontractual and periodic transparency requirements for financial products that disclose Taxonomy aligned fossil gas and nuclear energy related activities under Articles 8 and 9 of SFDR.
FMPs must provide precontractual disclosure information in the format of templates provided in the amended SFDR RTS for investment funds launched after the effective date or for existing funds with changes to the prospectus/issuing document. FMPs should confirm the use of new templates in the application file submitted to the CSSF when changes are limited to the use of new templates. For annual reports of investment funds issued after the effective date, periodic disclosure information must also be presented in the format of templates provided in the amended SFDR RTS.