The long-awaited final text of the so-called “SFDR RTS”1 was published in the Official journal of the European Union.
The SFDR RTS specify the details of the content and presentation of the information in relation to the principle of “do no significant harm”, the content, methodologies and presentation of information in relation to the principle adverse impact indicators (the “PAIs”) and the content and presentation of the disclosures required in relation to funds subject to Articles 8 and 9 of SFDR2 (“Article 8 and 9 Funds”).
The SFDR RTS will apply from 1 January 2023.
