EU Commission publishes finalised RTS under SFDR

The European Commission has adopted and published final regulatory technical standards (RTS) for the sustainable finance disclosures regulation (SFDR).

Commission Delegated Regulation, which aims to help assess the sustainability performance of financial products, is the result of two reports with draft RTS, published in February and October 2021, by the European Supervisory Authorities (ESAs).

Published documents

The Commission has published the Commission Delegated Regulation itself, along with Annexes one to five, which include various templates which must be used by funds, including article 8 and 9 funds within SFDR, as well as some article 5 and 6 funds within the taxonomy regulation.

According to the Commission, under these rules financial market participants “will provide detailed information about how they tackle and reduce any...