Publié le 24 novembre 2022

Publication par les Autorités Européennes de Surveillance de Questions/Réponses sur les normes techniques de réglementation relatives au règlement (UE) 2019/2088 sur la publication d’informations en matière de durabilité dans le secteur des services financiers (uniquement en anglais)

The CSSF would like to draw attention to the Q&A published by the Joint Committee of the three European Supervisory Authorities (i.e. EBA, EIOPA and ESMA – hereinafter referred to as the “ESAs”) in respect of Commission Delegated Regulation (EU) 2022/1288) of 6 April 2022 (hereinafter “SFDR RTS”) supplementing Regulation (EU) 2019/2088 on sustainability-related disclosures in the financial services sector (hereinafter “SFDR”).

The ESAs have published the Q&A document on 17 November 2022, which aims at providing clarification notably in the following areas:

  • Current value of all investments in principal adverse impacts (“PAI”) and Taxonomy-aligned disclosures
  • PAI disclosures
  • Financial product disclosures
  • Taxonomy-aligned investment disclosures
  • Financial advisers and execution-only financial market participants

As a reminder, the SFDR RTS specify in particular the content and presentation of 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 for financial products subject to Articles 8 or 9 of the SFDR. The SFDR RTS will apply from 1 January 2023 onwards.