ESMA has published an updated infographic providing – in form of a timeline – an overview of regulations on sustainable finance that came into force since the beginning of 2021, or will come into force in the coming years.
The regulations all require certain disclosures on sustainability, thereby ranging from disclosures of KPIs under the TR, to disclosures of PAIs under the SFDR. Each requirement is briefly outlined in the infographic with the relevant application dates.
In the latest update, ESMA has added the following entry:
3 Oct ‘23
MiFID II GLs on suitability and product governance apply
Other Features
AIF
AIFM
banks
capital management companies
companies
disclosure
DNSH
ESG - environmental factor
ESG disclosure
governance
insurance
investment firms
issuer
PAI
pension funds
product governance
reporting
sales documents
securities
sustainability
transparency
UCITS
Date Published: 2023-08-03
Regulatory Framework: Sustainable Finance
Regulatory Type: information
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