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European Insurance and Occupational Pensions Authority
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Joint ESA Supervisory Statement on the application of the Sustainable Finance Disclosure Regulation

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Publication date
25 February 2021

Description

Update (27.07.2021): Please note that the European Commission has sent on 8 July 2021 a letter to the European Parliament and Council announcing that it intends to bundle all 13 Regulatory Technical Standards (RTS) in a single delegated act and to defer the application of 1 January 2022 by six months to 1 July 2022. This supervisory statement should be read in the light of the content of that letter and on that basis the ESAs will revise this supervisory statement in due course to reflect this change in the RTS’ date of application.

This Supervisory Statement of the European Supervisory Authorities (ESAs) seeks to mitigate the risk of divergent application of Regulation (EU) 2019/2088 on sustainability-related disclosures in the financial services sector (hereinafter referred to as “SFDR”) within the period from 10 March 2021 to the application date of the Regulatory Technical Standards (“RTS”) on the content, methodologies and presentation of sustainability-related disclosures under empowerments in Articles 2a(3), 4(6) and (7), 8(3), 9(5), 10(2) and 11(4) of the SFDR.

 The overall objective of this statement is to achieve an effective and consistent application and national supervision of the SFDR, promoting a level playing field and the protection of investors.

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31 JANUARY 2023
Joint ESA Supervisory Statement on the application of the Sustainable Finance Disclosure Regulationpdf
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