Centro de Documentacion de Fundación MAPFRE - Final report on draft regulatory technical standards : with regard to the content, methodologies and presentation of disclosures in respect of the sustainability indicators in relation to adverse...

MAP20230013038

Final report on draft regulatory technical standards : with regard to the content, methodologies and presentation of disclosures in respect of the sustainability indicators in relation to adverse impacts of the assets financed by the underlying exposures for STS securitisations on the climate and other environmental, social and governance-related adverse impacts pursuant to Article 22(6) and 26d(6) of Regulation (EU) 2017/2402. — Brussels : EBA : ESMA : EIOPA, 2023

45 p.

Sumario: This Final Report provides an overview of the feedback received from financial market participants to the Consultation Paper (CP) as well as ESAs' responses. The ESAs welcome the overall support they received to the approach outlined in the CP. The ESAs also strive to ensure a high degree of consistency with the disclosure framework developed under SFDR7 and the SFDR RTS8. Therefore, an adapted version of the template set out in Annex I of the SFDR RTS was used as the basis for this Draft RTS. However, in some key respects, this Draft RTS diverges from the SFDR RTS to take into account the specific characteristics of securitisation products and the relevant legal framework. Section 2 of this report provides the general background for the proposal. Section 3 includes the feedback statement on the CP. Section 4 includes Annexes related to the legislative mandates to develop the Draft RTS, the impact assessment that analyses the ESAs proposals and the final Draft RTS

1. Supervisión financiera . 2. Inversiones socialmente responsables . 3. Sostenibilidad . 4. Taxonomías . 5. Entidades financieras . 6. Normativa comunitaria . 7. Unión Europea . I. European Securities and Markets Authority . II. European Banking Authority . III. EIOPA . IV. Título.