Infographic on Sustainable finance disclosure requirements

07 December 2021
Last week, the European Commission made clear [link] that the application date of the Regulatory Technicla standards (RTS) for the Sustainable Finance Disclosure Regulation (SFDR) will be delayed. Instead of applying as of 1st July 2022 these disclosure requirements would apply on 1st January 2023.
Eurosif wants to raise awareness of the misalignments and inconsistencies that may result from the different implementation sequences of the sustainable finance requirements. These sequences may lead to more confusion rather than help the process of implementing the EU sustainable finance agenda.
NB: The requirements included in the infographic are stipulated in already published Delegated Acts and in the SFDR and EU Taxonomy regulation. The infographic also takes account of the delay to the application of the SFDR RTS (which are still to be adopted by the Commission).