Europejski Urząd Nadzoru Bankowego, Europejski Urząd Nadzoru Giełd i Papierów Wartościowych (European Securities and Markets Authority - ESMA), Europejski Urząd Nadzoru Ubezpieczeń i Pracowniczych Programów Emerytalnych (European Insurance and Occupational Pensions Authority - EIOPA), Raport końcowy - Projekt regulacyjnych standardów technicznych o informacjach, które należy podać przed zawarciem umowy, na stronach internetowych oraz w raportach okresowych, o ekspozycji produktów finansowych na inwestycje w gaz kopalny i energię jądrową

JC 2022 42 30

September 2022

Final Report on draft Regulatory Technical Standards on information to be provided in pre-contractual documents, on websites, and in periodic reports about the exposure of financial products to investments in fossil gas and nuclear energy activities

1. Executive Summary

The European Supervisory Authorities (ESAs) have developed through the Joint Committee (JC) draft Regulatory Technical Standards (RTS) with regard to the content and presentation of information to be provided in pre-contractual documents, on websites, and in periodic reports about the exposure of financial products to investments in fossil gas and nuclear energy activities.

Following the request of the European Commission on 8 April 2022, the aim of the amendments is to ensure that disclosures about the degree to which investments are in taxonomy-aligned activities provide for full transparency about investments in fossil gas and nuclear energy activities, in particular on the proportion such...