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, 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
SFDR sets out sustainability disclosure requirements for a broad range of financial market participants, financial advisers and financial products. It was enacted to address the twin objectives of increasing transparency of sustainability-related disclosures and to increase comparability of disclosures for end investors. ...
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