Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability‐related disclosures in the financial services sector (“SFDR”)
Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (the “Taxonomy”)
CBC DIRECTIVES
DELEGATED ACTS
Commission Delegated Regulation (EU) 2021/1253 of 21 April 2021 amending Delegated Regulation 2017/565 as regards the integration of sustainability factors, risks and preferences into certain organisational requirements and operating conditions for investment firms
Commission Delegated Directive (EU) 2021/1269 of 21 April 2021 amending Delegated Directive 2017/593 as regards the integration of sustainability factors into the product governance obligations
Commission Delegated Regulation (EU) 2022/1288 of 6 April 2022 supplementing Regulation (EU) 2019/2088 of the European Parliament and of the Council with regard to regulatory technical standards specifying the details of the content and presentation of the information in relation to the principle of ‘do no significant harm’, specifying the content, methodologies and presentation of information in relation to sustainability indicators and adverse sustainability impacts, and the content and presentation of the information in relation to the promotion of environmental or social characteristics and sustainable investment objectives in pre-contractual documents, on websites and in periodic reports
ESMA Guidelines
ESMA Q&As on Sustainable Finance
ESMA Opinions and Advice
The abovementioned documents are Explanatory Notes drafted in order to set out factual information on Sustainable Finance framework, by referencing relevant legal provisions and Q&As published by the ESAs and the Commission. They are purely descriptive and do not intend to replace any legal texts nor to provide guidance on the application of the provisions.