16th August 2022

Publications related to Sustainable Finance implementation and timeline

ESMA updated this useful infographic on the timelines under SFDR, TR, CSRD, MiFID, IDD, UCITS and AIFMD, while the important Level 2 measure under the SFDR, Commission Delegated Regulation EU 2022/1288, was formally published, entering into force on 14 August 2022 and applicable from 1 January 2023. This legislation incorporates the 13 Regulatory Technical Standards for sustainability disclosures required under the SFDR and so sets out templates for: the Principal Adverse Sustainability Impacts statement; Pre-Contractual disclosures for Articles 6, 8 and 9 funds; and Periodic Disclosure for Articles 6, 8 and 9 funds. Word versions are available from the ESMA website.