Legal & Regulatory News

Commission Delegated Regulation on RTS under the Sustainable Finance Disclosure Regulation published in OJEU

On 25 July 2022, Commission Delegated Regulation ((EU) 2022/1288) (the Delegated Regulation), which sets out regulatory technical standards (RTS) relating to the content and presentation of certain disclosures under the Sustainable Finance Disclosure Regulation, was published in the Official Journal of the European Union (OJEU).

The Delegated Regulation sets out the RTS specifying the details of: the content and presentation of information in relation to the principle of ‘do no significant harm’; the content, methodologies and presentation of information in relation to sustainability indicators and adverse sustainability impacts; and the content and presentation of information in relation to the promotion of environmental or social characteristics and sustainable investment objectives in precontractual documents, on websites and in periodic reports.

The Delegated Regulation will enter into force 20 days after its publication in the OJEU and will be applicable from 1 January 2023.

Click here to access a copy of the Delegated Regulation.