Author: Raza Naeem

SFDR RTS – ESAs final report confirms new raft of amendments to SFDR sustainability disclosures

On 4 December 2023, the Joint Committee of the European Supervisory Authorities (the ESAs) published a Final Report containing proposed amendments to the SFDR RTS.  This follows on from a 2022 European Commission mandate to the ESAs to review the SFDR RTS, and the ESAs consequential April 2023 joint consultation paper seeking feedback on its proposed changes in areas such as PAI disclosures, the SFDR DNSH test and product level disclosures.