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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
Recurso electrónico / Electronic resource
MAP20210030901
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. — Brussels : EBA : ESMA : EIOPA : European Securities and Markets Authority, 2021
161 p.
Sumario: 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. Following this amendment, the ESAs have been empowered to develop draft RTS on taxonomy-related product disclosures. Specifically, the ESAs have been empowered to develop further obligations to the SFDR product disclosures where the product makes sustainable investments contributing to environmental objectives
1. Supervisión financiera ‌. 2. Inversiones socialmente responsables ‌. 3. Sostenibilidad ‌. 4. Taxonomías ‌. 5. Entidades financieras ‌. 6. Normativa comunitaria ‌. 7. Unión Europea ‌. I. European Banking Authority ‌. II. European Securities and Markets Authority ‌. III. EIOPA ‌.