2020/04/23

The three European Supervisory Authorities (ESAs) launched a consultation (to run until 1 September 2020) on proposed environmental, social and governance (ESG) disclosure standards for financial market participants, advisers and products, developed under the regulation on sustainability-related disclosures in the financial services sector (Reg (EU) 2019/2088 - SFDR). The SFDR calls on the ESAs to develop regulatory technical standards (RTS) on the content, methodology and presentation of ESG disclosures both at entity level and at product level. In addition, the consultation paper contains proposals under the recently agreed regulation on the establishment of a framework to facilitate sustainable investment (Taxonomy Regulation) on the do-not-significantly-harm (DNSH) principle.

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