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.