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Final Report on draft Regulatory Technical Standards

Final Report on draft Regulatory Technical Standards with regard to the content, methodologies and presentation of disclosures pursuant to Article 2a(3), Article 4(6) and (7), Article 8(3), Article 9(5), Article 10(2) and Article 11(4) of Regulation (EU) 2019/2088 JC 2021 03 2 February 2021 2 Contents 1. Executive Summary 3 2. Background and Rationale 5 3. draft RTS 11 4. Accompanying documents 99 Impact Assessme nt 99 Feedback on Public consultation 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, methodologies and presentation of sustainability-related disclosures under empowerments Articles 2a, 4(6) and (7), 8(3), 9(5), 10(2) and 11(4) of Regulation (EU) 2019/2088 (hereinafter Sustainable Finance Disclosure Regulation SFDR ).

The draft RTS text and accompanying Annexes form the core of this Consultation Paper (Section 3). An impact assessment and feedback statement on the consultation paper are also included in (Section 4) to highlight possible costs and benefits of the proposals and to summarise the responses received and reaction from ESAs.

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