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Sustainable Finance Disclosure Regulation (SFDR)

From 1 January 2023, the European SFDR level 2 will apply: the Regulatory Technical Standard (RTS). As of 1 January 2023, this regulation imposes two major obligations on the financial services sector: • transparent obligation to publish information about sustainability policy, or the absence thereof, to publish on websites (disclosure). • mandatory ESG annual reports on mandatory indicators as prescribed by the SFDR/RTS (periodic reporting). Both information obligations apply at product and entity level. The first quarter to be measured will start on January 1, 2023. The annual reports must be published by June 30 at the latest.

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