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By Dr. Sebastiaan Niels HOOGHIEMSTRA*
The European Supervisory Authorities (the “ESAs”) have published a joint consultation Paper (“CP”) on 12 April 2023 in which they propose amendments to Commission Delegated Regulation (EU) 2022/1288 (the “SFDR RTS”). The CP is published further to a mandate the ESAs have received from the European Commission (“EC”) on 28 April 2022 to review and revise the SFDR RTS. It is not to be confused with the broader review of Regulation (EU) 2019/2088, as amended (the “SFDR”) announced by the EC in January 2023. Given that the proposed changes, if adopted in unamended form, would be quite material for both “Article 8” and “Article 9” funds, this contribution provides a brief overview of the main proposals by the CP and its...
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