Delegated acts to the SFDR

• Commission Delegated Regulation (EU) 2022/1288 of April 6, 2022. supplementing Regulation (EU) 2019/2088 of the European Parliament and of the Council as regards regulatory technical standards setting out details on the content and presentation of information in relation to the “do no serious harm” principle, specifying the content, methods and presentation of information in relation to sustainability indicators and adverse sustainability effects, and specifying the content and presentation of information in relation to the promotion of environmental or social aspects and sustainable investment objectives in pre-contractual documents, websites and periodic reports (“SFDR Delegated Regulation“) – The Regulation is effective as of January 1, 2023.

Documents accompanying the SFDR Delegated Regulation:

• Explanation of the European Supervisory Authorities (ESA) to the draft RTS, issued on the basis of the SFDR
• European Supervisory Authorities (ESAs) consultation paper on the review of the SFDR Delegated Regulation on PAI and financial product disclosures
• ESA Q&A on the November 17, 2022 SFDR Delegated Regulation.