Publications related to Sustainable Finance implementation and timeline

ESMA updated this useful infographic on the timelines under SFDR, TR, CSRD, MiFID, IDD, UCITS and AIFMD, while the important Level 2 measure under the SFDR, Commission Delegated Regulation EU 2022/1288, was formally published, entering into force on 14 August 2022 and applicable from 1 January 2023. This legislation incorporates the 13 Regulatory Technical Standards for sustainability disclosures required under the SFDR and so sets out templates for: the Principal Adverse Sustainability Impacts statement; Pre-Contractual disclosures for Articles 6, 8 and 9 funds; and Periodic Disclosure for Articles 6, 8 and 9 funds. Word versions are available from the ESMA website.