On April 6, 2022, the EU Commission published the Delegated
Regulation (EU) 2022/1288 ("RTS Regulation", as it mainly
contains so-called Regulatory Technical Standards), which
supplements and concretizes the Disclosure Regulation (EU)
2019/2088 ("SFDR"). The RTS Regulation was published in
the Official Journal of the European Union in July 2022 and must be
complied with by January 1, 2023.
In particular, the RTS Regulation contains specific requirements
regarding the content and format of the sustainability information
that financial market partici-pants and investment advisors must
provide to interested investors.
EXECUTIVE SUMMARY
Art. 8- and Art. 9 SFDR funds must use the RTS Regulation
templates in the pre-contractual information and their annual
reports starting January 1, 2023.
