Europejski Urząd Nadzoru Giełd i Papierów Wartościowych (European Securities and Markets Authority - ESMA), Ostateczny raport dotyczący greenwashingu – odpowiedź na prośbę Komisji Europejskiej o uwagi dotyczące "ryzyka greenwashingu i nadzoru nad polityką finansów zrównoważonych"

4 June 2024

ESMA36-287652198-2699

Final Report on Greenwashing- Response to the European Commission’s request for input on „greenwashing risks and the supervision of sustainable finance policies

1. Based on rising expectations for supervisors to step up in ensuring investor protection and market integrity against greenwashing risks, EU financial markets regulators are taking actions to maintain a trusted environment for sustainable investments. The European Commission (EC) issued a request to the three European Supervisory Authorities (ESAs) in May 2022 to draft a Progress Report and a Final Report delivering advice on greenwashing risks and sustainability-related supervision. In June 2023, ESMA published the Progress Report presenting the common ESA’s high-level understanding of greenwashing and mapping areas more exposed to greenwashing risks across the Sustainable Investment Value Chain (SIVC).

2. Building on the findings from the Progress Report and delivering on the remaining part of...