2022-11-25
Added · Updated
The European Supervisory Authorities (ESAs) published a joint Questions and Answers (Q&A) document clarifying required disclosures under the Commission Delegated Regulation (EU) 2022/1288, which supplements the Sustainable Finance Disclosure Regulation (SFDR). This Q&A addresses specific points related to principal adverse impacts (PAI) and taxonomy-alignment in pre-contractual documents, website information, and periodic reporting. Financial Market Participants and Financial Advisors are encouraged to note this guidance, which comes into force on January 1, 2023.