ARTICLE · 29 JULY 2022

SFDR Level 2 Regulation

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On 25 July, Commission Delegated Regulation (EU) 2022/1288 of 6 April 2022 supplementing Regulation (EU) 2019/2088 of the European Parliament and of the Council was published at the Official Journal of the European Union.

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João Dias Lopes

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Commission Delegated Regulation (EU) 2022/1288

On 25 July, Commission Delegated Regulation (EU) 2022/1288 of 6 April 2022 supplementing Regulation (EU) 2019/2088 of the European Parliament and of the Council ("Delegated Regulation") was published at the Official Journal of the European Union.

The Delegated Regulation adopts Level 2 regulation on the sustainability-related disclosures in the financial services regulation, or SFDR, which enters into force on 1 January 2023.

The Delegated Regulation provides a standardised framework for compliance with the disclosure duties set out in SFDR and, by establishing standardised templates, enables greater comparability between entities. Notably, the following disclosure duties are developed:

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