On 17 November 2022, the European Supervisory Authorities – ESMA, EIOPA and EBA (ESAs) published a new set of Q&As on Commission Delegated Regulation (EU) 2022/1288 on Sustainable Finance Disclosure Regulation (SFDR) also known as the Regulatory Technical Standards or RTS which are set to apply from 1 January 2023.
The ESAs’ Q&A lists 70 questions asked, divided in six chapters dealing with:
- Current value of all investments in principal adverse impacts and taxonomy aligned disclosures
- Principal adverse impacts disclosures
- Financial product disclosures
- Multi-option products
- Taxonomy-aligned investment disclosure
- Financial advisers and execution-only FMPs
The Q&As can be found here.
The EU Commission’s Delegated Regulation (EU) 2022/1288 can be found here.
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