Nowość 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), Wspólne stanowisko ESA w sprawie oceny Rozporządzenia w sprawie ujawniania informacji dotyczących zrównoważonego finansowania (SFDR)

JC 2024 06

18 June 2024

Joint ESAs Opinion on the assessment of the Sustainable Finance Disclosure Regulation (SFDR)

Legal Basis

1. The European Supervisory Authorities (the ESA’s) have decided to deliver this Opinion on their own initiative under Article 16a of Regulations (EU) No 1093/2010, (EU) No 1094/2010 and (EU) No 1095/20101.

2. In accordance with Article 44(1) of those Regulations, the Boards of Supervisors of the ESAs have adopted this Opinion which is addressed to the Commission. A copy of this Opinion has been sent to the European Parliament and the Council.

Content and reasons for publication

3. In September 2023 the European Commission (hereinafter ‘the Commission’) launched a targeted consultation and a public consultation on Regulation (EU) 2019/2088 (hereinafter ‘the SFDR’).

4. The ESAs have developed through the Joint Committee (JC) several sets of draft Regulatory Technical Standards (RTS) under the SFDR. In particular, the ESAs were first empowered by the SFDR, and...