Den Europæiske Tilsynsmyndighed offentliggjorde i sidste uge et lovforslag, som har til hensigt at udvide og forenkle oplysningskravene i Sustainable Finance Disclosure Regulation (SFDR).
SFDR er en regulering inden for bæredygtig finansiering, som sigter mod at øge kvaliteten og tilgængeligheden af information om bæredygtighedsmæssige faktorer i den finansielle sektor, og siden januar 2023 har kapitalforvaltere været påkrævet at oplyse herom.
Den nye regulering, som EU har forslået, skal udvide og forenkle SFDR-reguleringen baseret på feedback fra kapitalforvaltere, som har været i tvivl om klassificeringen af bæredygtige investeringsprodukter.
EU vil lave følgende ændringer af SFDR-reguleringen:
- extending the list of universal social indicators for the disclosure of the principal adverse impacts of investment decisions on the environment and society, such as earnings from non-cooperative tax jurisdictions or interference in the formation of trade unions;
- refining the content of other indicators for adverse impacts and their respective definitions, applicable methodologies, formulate for calculation as well as the presentation of the share of information derived directly from investee companies, sovereigns, supranationals or real estate assets; and
- adding product disclosures regarding decarbonisation targets, including intermediate targets, the level of ambition and how the target will be achieved.
- improving the disclosures on how sustainable investments “do not significantly harm” the environment and society;
- simplifying pre-contractual and periodic disclosure templates for financial products; and
- making other technical adjustments concerning, among others, the treatment of derivatives, the definition of equivalent information, and provisions for financial products with underlying investment options.
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