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Legislation - sustainable finance and ESG
EU taxonomy
- Taxonomy Regulation – Regulation (EU) 2020/852 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088
- Climate Delegated Regulation – Commission Delegated Regulation (EU) 2021/2139 establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives
- Environmental Delegated Regulation – Commission Delegated Regulation (EU) 2023/2486 establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to the sustainable use and protection of water and marine resources, to the transition to a circular economy, to pollution prevention and control, or to the protection and restoration of biodiversity and ecosystems and for determining whether that economic activity causes no significant harm to any of the other environmental objectives and amending Commission Delegated Regulation (EU) 2021/2178 as regards specific public disclosures for those economic activities
- Taxonomy Disclosure Delegated Act – Commission Delegated Regulation (EU) 2021/2178 specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation
Corporate sustainability reporting
- Corporate Sustainability Reporting Directive (CSRD) – Directive (EU) 2022/2464 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting
- Non-Financial Reporting Directive (NFRD) – Directive 2014/95/EU amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups
- ESRS (European sustainability reporting standards) Delegated Regulation –Commission Delegated Regulation (EU) 2023/2772 supplementing Directive 2013/34/EU as regards sustainability reporting standards
- Sustainable Finance Disclosure Regulation (SFDR) – Regulation (EU) 2019/2088 on sustainability-related disclosures in the financial services sector
- SFDR Delegated Regulation – Commission Delegated Regulation (EU) 2022/1288 specifying the details of the content and presentation of the information in relation to the principle of do no significant harm, specifying the content, methodologies and presentation of information in relation to sustainability indicators and adverse sustainability impacts, and the content and presentation of the information in relation to the promotion of environmental or social characteristics and sustainable investment objectives in precontractual documents, on websites and in periodic reports
- ESMA Guidelines on Enforcement of Sustainability Information (GLESI)
Green and sustainable bonds
- European Green Bond Regulation – Regulation (EU) 2023/2631 on European Green Bonds and optional disclosures for bonds marketed as environmentally sustainable and for sustainability-linked bonds
- ESMA Public Statement on Sustainability disclosure in prospectuses
- Prospectus Regulation – Regulation (EU) 2017/1129 on the prospectus to be published when securities are offered to the public or admitted to trading on a regulated market, and repealing Directive 2003/71/EC
- Regulation (EU) 2024/2809 amending Regulations (EU) 2017/1129, (EU) No 596/2014 and (EU) No 600/2014 to make public capital markets in the Union more attractive for companies and to facilitate access to capital for small and medium-sized enterprises
Climate benchmarks and ESG ratings
- Climate Transition Benchmarks Regulation – Regulation (EU) 2019/2089 as regards EU Climate Transition Benchmarks, EU Paris-aligned Benchmarks and sustainability-related disclosures for benchmarks
- Commission Delegated Regulation (EU) 2020/1818 as regards minimum standards for EU Climate Transition Benchmarks and EU Paris-aligned Benchmarks
- Commission Delegated Regulation (EU) 2020/1817 on minimum content of the explanation on how environmental, social and governance factors are reflected in the benchmark methodology
- Commission Delegated Regulation (EU) 2020/1816 on explanation in the benchmark statement of how environmental, social and governance factors are reflected in each benchmark provided and published
- Regulation on ESG ratings providers – Regulation (EU) 2024/3005 on the transparency and integrity of Environmental, Social and Governance (ESG) rating activities, and amending Regulations (EU) 2019/2088 and (EU) 2023/2859
Sustainability risks, sustainability factors and sustainability preferences
- UCITS delegated directive 2021/1270 – Commission Delegated Directive (EU) 2021/1270 amending Directive 2010/43/EU as regards the sustainability risks and sustainability factors to be taken into account for Undertakings for Collective Investment in Transferable Securities (UCITS)
- AIFMD delegated regulation 2021/1255 – Commission Delegated Regulation (EU) 2021/1255 amending Delegated Regulation (EU) No 231/2013 as regards the sustainability risks and sustainability factors to be taken into account by Alternative Investment Fund Managers
- MiFID II delegated regulation 2021/1253 – Commission Delegated Regulation (EU) 2021/1253 amending Delegated Regulation (EU) 2017/565 as regards the integration of sustainability factors, risks and preferences into certain organisational requirements and operating conditions for investment firms
- MiFID II delegated regulation 2021/1254 – Commission Delegated Regulation (EU) 2021/1254 correcting Delegated Regulation (EU) 2017/565 supplementing Directive 2014/65/EU as regards organisational requirements and operating conditions for investment firms and defined terms for the purposes of that Directive
- Solvency delegated regulation 2021/1256 – Commission Delegated Regulation (EU) 2021/1256 amending Delegated Regulation (EU) 2015/35 as regards the integration of sustainability risks in the governance of insurance and reinsurance undertakings
- IBIPS delegated regulation 2021/1257 – Commission Delegated Regulation (EU) 2021/1257 amending Delegated Regulations (EU) 2017/2358 and (EU) 2017/2359 as regards the integration of sustainability factors, risks and preferences into the product oversight and governance requirements for insurance undertakings and insurance distributors and into the rules on conduct of business and investment advice for insurance-based investment products
Consumer Protection
Green Claims Directive – Directive (EU) 2024/825 amending Directives 2005/29/EC and 2011/83/EU as regards empowering consumers for the green transition through better protection against unfair practices and through better information
Prudential regulation
- Third Capital Requirements Regulation (CRR3) – Regulation (EU) 2024/1623 amending Regulation (EU) No 575/2013 as regards requirements for credit risk, credit valuation adjustment risk, operational risk, market risk and the output floor.
In the consolidated version of the Capital Requirements Regulation, ESG factors are addressed in the following provisions (this list is non-exhaustive): Article 4(1), points (52d), (52e), (52f), (52g), (52h), (52i) and (154); Articles 177, 207, 208, 210, 430, 433b, 449a and 501c.
- Sixth Capital Requirements Directive (CRD6) – Directive (EU) 2024/1619 of amending Directive 2013/36/EU as regards supervisory powers, sanctions, third-country branches, and environmental, social and governance risks.
In the consolidated version of the Capital Requirements Directive, ESG factors are addressed in the following provisions (this list is non-exhaustive): Article 3, points (68) and (69); Articles 73, 74, 76, 87a, 91, 98, 100 and 104.