Joint Consultation on Taxonomy-related sustainability disclosures

Joint Consultation on Taxonomy-related sustainability disclosures

from 17 March 2021 to 12 May 2021

Details

The European Supervisory Authorities (ESAs) welcome comments on this consultation paper setting out the proposed Regulatory Technical Standards (hereinafter “RTS”) on content and presentation of disclosures pursuant to Article 8(4), 9(6) and 11(5) of Regulation (EU) 2019/2088 (hereinafter Sustainable Finance Disclosure Regulation “SFDR”). The consultation package includes:

• The Consultation Paper

• The draft amending RTS on product related environmental disclosures and their relevant Annexes.

• Template for comments

The ESAs invite comments on any aspect of this paper. Comments are most helpful if they:

• indicate the specific point to which a comment relates;

• contain a clear rationale;

• provide evidence to support the views expressed/rationale proposed; and

• describe any alternative regulatory choices that the ESAs should consider.

The ESAs also invite specific comments on the questions on the draft RTS as listed in Section 4, and any input on the preliminary impact assessment in Section 5.

The consultation paper is available on the websites of the three ESAs. Comments on this consultation paper should be sent using the response form, via the ESMA website under the heading ‘Your input/Consultations’. Please send your comments in the provided response form by 12 May 2021.

The protection of individuals with regard to the processing of personal data by the ESAs is based on Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC as implemented by the ESAs in the implementing rules adopted by their Management Board. Further information on data protection can be found under the Legal notice section of the EBA website, the Legal notice section of the EIOPA website and the Legal notice section of the ESMA website.

2 RELATED DOCUMENTS
Documents available for this Consultation
DateReferenceTitleDocument
17/03/2021JC 2021 22Joint consultation on Taxonomy-related sustainability disclosures
17/03/2021ESMA34-45-1218 Response form CP Taxonomy Disclosures

Responses

Operations
Activity Institution Download
WWF European Policy Office
SSMA
The European Consumer Organisation - BEUC
Alternative Investment Management Association
Asset Management Standard Life Aberdeen
Asset Management Finance Denmark
Asset Management DUFAS (Dutch Fund and Asset Management Association)
Asset Management Schroders Investment Management (Europe) SA
Asset Management Invest Europe
Asset Management European Fund and Asset Management Association (EFAMA)
Asset Management The international business of Federated Hermes
Asset Management AFG - Association Française de la Gestion financière
Asset Management International Capital Market Association
Asset Management Amundi Asset Management
Asset Management Investment Company Institute
Asset Management ASPIM
Asset Management Amundi Asset Management
Asset Management Irish Funds Industry Association
Asset Management Swedish Investment Fund Association
Asset Management Invesco
Asset Management Assogestioni
Asset Management BVI
Banking European Banking Federation
Banking Dutch Banking Association (NVB)
Banking BNP PARIBAS GROUP
Banking European Association of Co-operative Banks
Banking German Banking Industry Committee
Banking French Banking Federation
Banking European Banking Federation
Banking Austrian Federal Economic Chamber, Division Bank and Insurance
Banking ESBG - The European Savings and Retail Banking Group
Banking Italian Banking Association
Government, Regulatory and Enforcement Platform on sustainable finance
Insurance and Pension PensionsEurope
Insurance and Pension European Association of Paritarian Institutions (AEIP)
Insurance and Pension IRSG (Insurance and Reinsurance Stakeholder Group) of EIOPA
Insurance and Pension Fédération française de l'Assurance
Insurance and Pension Insurance Europe
Insurance and Pension Federation of Dutch Pension Funds
Insurance and Pension Assoeuropea
Insurance and Pension Assuralia
Insurance and Pension German Insurance Association
Insurance and Pension Allianz
Insurance and Pension EIOPA Occupational Pensions Stakeholder Group
Insurance and Pension PensionsEurope
Insurance and Pension Allianz
Investment Services Eurosif
Investment Services Schroders Investment Management (Europe) SA
Investment Services ANASF
Invididuals BETTER FINANCE
Issuers EUSIPA European Structured Investment Products Association
Issuers Deutscher Derivate Verband
Issuers EPRA - European Public Real Estate Association
Issuers Afep
Regulated markets The Federation of European Securities Exchanges (FESE)
Others Association of Real Estate Funds
Others European Federation for Transport & Environment
Others Finance Watch
Others RWE AG
Others Principles for Responsible Investment (PRI)
Others CFA Institute
Others AIPB Associazione Italiana Private Banking
Others European Federation of Financial Advisers and Financial Intermediaries (FECIF)
Others Actuarial Association of Europe
Others ISDA
Others IHS Markit
Others INREV - European Association for Investors in Non-Listed Real Estate Vehicles
Others Association of the Luxembourg Fund Industry
Others Finance Finland
Others MSCI Ltd.
Others Société Française des Analystes Financiers
Others NFU - Nordic Financial Unions
Others Bloomberg L.P.
Others Bundesverband Alternative Investments e.V. (BAI)
Others NFU - Nordic Financial Unions
Others ShareAction
Insurance, pension & asset management Montae & Partners
Government regulatory & enforcement Eurofiling Foundation
Government regulatory & enforcement Global Legal Entity Identifier Foundation (GLEIF)
Government regulatory & enforcement Global Legal Entity Identifier Foundation (GLEIF)
Regulated markets, exchanges & trading systems Deutsche Börse Group
Regulated markets, exchanges & trading systems Euronext