Joint ESA consultation on ESG disclosures

Joint ESA consultation on ESG disclosures

from 23 April 2020 to 01 September 2020


The European Supervisory Authorities (ESAs) welcome comments on this consultation paper setting out the proposed Regulatory Technical Standards (RTS) on content, methodologies and presentation of disclosures under the Sustainable Finance Disclosure Regulation (SFDR).

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. 

To facilitate the responses, the ESAs have made available Annex 1 - Template principal adverse impacts statement in word format. 

Submission of responses

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  1 September 2020.

Contributions not provided in the response form or after the deadline will not be processed. 

Publication of responses

All contributions received will be published following the close of the consultation, unless you request otherwise in the respective field in the template for comments. A standard confidentiality statement in an email message will not be treated as a request for non-disclosure. A confidential response may be requested from us in accordance with ESAs rules on public access to documents. We may consult you if we receive such a request. Any decision we make not to disclose the response is reviewable by ESAs Board of Appeal and the European Ombudsman.

Documents available for this Consultation
23/04/2020JC 2020 16Joint ESA consultation on ESG disclosures
04/05/2020JC 2020 16 Annex 1Joint ESA consultation on ESG disclosures - Annex 1
23/04/2020ESMA34-45-904Joint ESA consultation on ESG disclosures - response form
23/04/2020JC 2020 41ESAs consult on Environmental, Social and Governance disclosure rules

Response form

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