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 corrections made by two corrigendums, namely
– Corrigendum to DelReg (EU) 2022/1288 (OJ L 332, 27.12.2022, p. 1–74) – please see EventID 18977 in this context and
– Corrigendum to DelReg (EU) 2022/1288 (OJ L 10, 12.1.2023, p. 110) – please see EventID 19143 in this context.
The first corrigendum replaced the entire Delegated Regulation – including an incorrect replacement of the title of the regulation – to make some modifications in the annexes, including some re-arrangement of the „explanatory remarks“ (e.g. in Annex IV on page 66 and 67, as well as in Annex V on page 72 and 73), pre-selected checkboxes as a filling-in aid (on page 51, 57, 63 and 69), and some formal adjustments (in particular concerning Annex III).
The second corrigendum reinstalled the original, correct title.
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 pre-contractual documents, on websites and in periodic reports (Text with EEA relevance)Text with EEA relevance
ID
21695
Other Features
AIF investment vehicle
AIFM
banks
capital management companies
CIS
compliance
DNSH
due diligence
ESG disclosure
fund management
insurance
investment firms
investor protection
PAI
pension funds
reporting
sales documents
sustainability
transparency
UCITS Management Company
Date Published: 2023-02-01
Date Taking Effect: 2022-07-25
Regulatory Framework: Sustainable Finance Disclosure Regulation (SFDR), Taxonomy Regulation (TR)
Regulatory Type: information
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