argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: Disclosure - sustainability - financial services

On 25 July 2022, the Delegated Regulation (EU) 2022/1288 of the Commission of 6 April 2022 was published in the Official Journal of the European Union of 6 April 2022, which supplements Regulation (EU) 2019/2088 on the information on sustainability in the financial services sector (SFDR or Disclosure Regulation) with the new technical regulatory standards (RTS). The Delegated Regulation (EU) 2022/1288 applies from 1st January 2023 and supplements the Disclosure Regulation. The regulatory technical standards specify the content, methodologies and presentation of information relating to sustainability indicators and negative effects for sustainability, as well as the content and presentation of information relating to the promotion of environmental or social characteristics and investment objectives, sustainable by financial market participants, in relation to: pre-contractual information and product information; web sites; periodic reports. The RTS project was drawn up by the European Supervision Authorities (ESA). The content is very technical and detailed to standardize the disclosure standard of financial market participants for the benefit of the final investors of the entire European Union, also pursuing harmonization objectives. The templates to be used for the presentation of information are attached, with the possibility of adjusting the size and type of characters as well as the colors, with a clear intention of simplification.