The ESAs’ aim is to have the RTS on disclosures rules function as a “single rulebook” for sustainability disclosures at Level 2 for both the original empowerments in SFDR and the additional ones added by the Taxonomy Regulation. 3 The ESAs decided to amend the SFDR RTS instead of creating a new ruleset, with the aim of minimising duplication and complexity in this area. The March Taxonomy RTS made amendments to the RTS that the ESAs published in February 2021 in respect of for the SFDR, (the SFDR RTS). On 15 March 2021, the ESAs published a consultation paper on draft regulatory technical standards regarding the content and presentation of sustainability disclosures pursuant to Article 8(4), 9(6) and 11(5) of the SFDR (the March Taxonomy RTS).
The Sustainable Finance Disclosure Regulation ( SFDR) 1 empowered the European Supervisory Authorities ( ESAs) 2 to develop draft regulatory technical standards ( RTS) on taxonomy-related product disclosures.
0 kommentar(er)
