Q&A Guide on the Sustainable Finance Disclosure Regulation (SFDR) and the SFDR Delegated Regulation

The European Securities and Markets Authority published a Q&A Guide providing interpretative and implementation guidance on the Sustainable Finance Disclosure Regulation and its Delegated Regulation. The guidance covers scope clarification, definitions of sustainable investments, disclosure obligations, data reporting methodologies, and the treatment of various investment types. It emphasizes transparency, comparability, and accountability while permitting methodological discretion within legal limits.

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Triq l-Imdina, Zone 1 Central Business District, Birkirkara CBD 1010 +356 2144 1155 communications@mfsa.mt www.mfsa.mt Q&A Guide on the Sustainable Finance Disclosure Regulation (SFDR) and the SFDR Delegated Regulation The Authority would like to draw your attention that the European Securities and Markets Authority (ESMA) published its Q&A Guide on the Sustainable Finance Disclosure Regulation (SFDR) and the SFDR Delegated Regulation. The guide provides interpretative and implementation guidance from the European Commission and the European Supervisory Authorities (ESAs). Topics include scope clarification, definitions of sustainable investments, disclosure obligations, methodologies for data reporting, and treatment of various investment types. The guidance stresses transparency, comparability, and accountability, while allowing for methodological discretion within legal limits. 6 August 2025

Source: Malta Financial Services Authority — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works