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Vanessa Havard-Williams, Silke Bernard, Raza Naeem, Benjamin Maconick, Julia Vergauwen
On Friday 22 October 2021, the European Supervisory Authorities (ESAs) (i.e. ESMA, EBA and EIOPA) published a revised draft of the Regulatory Technical Standards (RTS) under the Sustainable Finance Disclosure Regulation (SFDR) regarding Taxonomy alignment disclosures (following on from their consultation paper in March 2021).
We summarise and discuss the key changes made to the RTS. Which include in particular the de-linking of Taxonomy alignment from the SFDR sustainable investment test, and updated SFDR RTS templates.
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