On 12 January 2024, the European Supervisory Authorities (ESAs) published a Q&A on both the SFDR Regulation (level 1 legislation) and the SFDR Delegated Regulation (level 2 legislation). The Q&A is not legally binding (level 3 legislation) and is intended to advance consistent implementation of the Sustainable Finance Disclosure Regulation (SFDR) in the EU Member States.
The ESAs document covers 8 different topics related to SFDR, and combines two types of responses: those given by the European Commission to questions requiring interpretation of EU law; and those provided by the ESAs relating to the practical application of SFDR.
ESAs published Q&A on SFDR Regulation and SFDR Delegated Regulation.docx