Transcription of Final Report on draft Regulatory Technical Standards
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Final Report on draft Regulatory Technical Standards
Final Report on draft Regulatory Technical Standards with regard to the content and presentation of disclosures pursuant to Article 8(4), 9(6) and 11(5) of Regulation (EU) 2019/2088 JC 2021 50 22 October 2021 2 Contents 1. Executive Summary 3 2. Background and Rationale 5 3. draft RTS 12 4. Accompanying documents 54 Impact Assessment 54 Feedback on Public Consultation 63 5. draft consolidated SFDR RTS 123 3 1. Executive Summary The European Supervisory Authorities (ESAs) have developed through the Joint Committee (JC) draft Regulatory Technical Standards (RTS) with regard to the content and presentation of disclosures under Articles 8(4), 9(6) and 11(5) of Regulation (EU) 2019/2088 (hereinafter Sustainable Finance Disclosure Regulation or SFDR ).
The ESAs believe that in order to disclose ^how _ investments underlying the financial product are made in economic activities that qualify as environmentally sustainable under the TR, the disclosure on asset allocation of the financial product should include an indication of whether the
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