ESAs update Q&As on SFDR

The Joint Committee of the European Supervisory Authorities (ESAs) has published an updated version of its consolidated Q&A document on the Sustainable Finance Disclosure Regulation (SFDR) and the SFDR Delegated Regulation (Commission Delegated Regulation (EU) 2022/1288). A new Q&A has been added clarifying the requirements under Article 6(2) of the SFDR Delegated Regulation concerning principal adverse impact (PAI) disclosures.

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