Today the European Securities and Markets Authority (“ESMA”), the EU’s securities markets regulator, published Questions and Answers (“Q&A“) on the SFDR Delegated Regulation RTS (Commission Delegated Regulation (EU) 2022/1288), prepared by the three European Supervisory Authorities (EBA, EIOPA and ESMA). 

The Q&A clarifies required disclosures on a number of points including those relating to principal adverse impacts (“PAI”) and taxonomy-alignment in pre-contractual documents, website information and periodic reporting.

JC 2022 62 JC SFDR Q&As (europa.eu)