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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 abovementioned Articles were inserted in the SFDR through Article 25 of Regulation (EU) 2020/852 (the Taxonomy Regulation or the TR ) which amends the SFDR.

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 abovementioned Articles were inserted in the SFDR through Article 25 of Regulation (EU) ...

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