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ESMA Library

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.

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215 documents
Date Reference Title Sections Type Main document Info
ESMA32-334-551 ESMA Responses to online survey questions on ESRS Sustainable finance Reference DOWNLOAD 316.1 KB
ESMA32-334-549 ESRS consultation cover letter Sustainable finance Letter DOWNLOAD 172.93 KB
MOU SFC ESMA MOU on the supervision of CRAs - ESMA and SFC Hong Kong Credit Rating Agencies, International cooperation Reference DOWNLOAD 497.63 KB
ESMA34-45-1218 Response form CP Taxonomy Disclosures Joint Committee, Sustainable finance Reference DOWNLOAD 569.44 KB
ESMA24-442-152 Verena Ross' speech at Latvian Capital Market Forum 2023, 8 February 2023 Investor protection, Speeches, Supervisory convergence, Sustainable finance Speech DOWNLOAD 134.02 KB
ESMA30-379-2281 ‘Do No Significant Harm’ definitions and criteria across the EU Sustainable Finance framework Sustainable finance Reference DOWNLOAD 351.39 KB
Related documents Concepts of sustainable investments and environmentally sustainable activities in the EU Sustainable Finance framework Concept of estimates across the EU Sustainable Finance framework
Summary

ESMA publishes three explanatory notes covering key topics of the Sustainable Finance (SF) framework: a) definition of sustainable investments; b) application of do no significant harm (DNSH) requirements; and c) use of estimates. 

The notes aim at setting out factual information regarding these concepts and providing helpful aide to stakeholders to navigate and better understand the Sustainable Finance legislative framework. These documents are purely descriptive. They are not intended to replace relevant legal texts nor to provide guidance on the application of relevant provisions.
Translated versions
ESMA71-702228251-2719 2023 European Common enforcement priorities (ECEP) statement - visuals Financial reporting, Issuer disclosure, Sustainable finance Reference DOWNLOAD 864.56 KB
JC 2023 42 2023 Joint ESAs Report on the extent of voluntary disclosure of principal adverse impacts under SFDR Joint Committee, Sustainable finance Report DOWNLOAD 445.61 KB
ESMA22-105-661 Agenda for open hearing on sustainable finance Sustainable finance Reference DOWNLOAD 129.15 KB
ESMA34-32-418 AIFMD MoUs signed by the EU authorities Fund Management, International cooperation Reference DOWNLOAD 49.99 KB
ESMA/2015/BS/176 A Amendment 2 to the Delegation Agreement - Option A rev1.1 International cooperation Reference DOWNLOAD 178.72 KB
ESMA/2015/BS/176 B Amendment 2 to the Delegation Agreement - Option B rev 1.1 International cooperation Reference DOWNLOAD 178.86 KB
ESMA65-12-1860 Amendment 3 to the Delegation Agreement (FIRDS and TRACE Projects) International cooperation Reference DOWNLOAD 188.54 KB
JC Q&As SFDR Amendments to answers to questions on the interpretation of Regulation (EU) 2019/2088 SFDR Joint Committee, Sustainable finance Q&A DOWNLOAD 532.41 KB
ESMA65-12-1866 Annex 1.1.A - Description of Tasks (FIRDS Project) International cooperation Reference DOWNLOAD 256.71 KB
ESMA65-12-1867 Annex 1.1.B - Description of Tasks (FIRDS Project) International cooperation Reference DOWNLOAD 258.14 KB
ESMA/2016/1144 Annex 1.3 Annex 1.3 - Description of Tasks International cooperation Reference DOWNLOAD 144.86 KB
ESMA65-12-1929 Annex 2.1 - Project Presentation Document (FIRDS Project) International cooperation Reference DOWNLOAD 966.34 KB
ESMA/2016/1144 Annex 2.3 Annex 2.3 - Project Presentation Document (TRACE Project) International cooperation Reference DOWNLOAD 379.91 KB
ESMA65-316-2651 Annex 3.1 - Instruments SLA International cooperation Reference DOWNLOAD 299.44 KB