Page 34 - 期货和衍生品行业监管动态（2023年12月刊）

期货和衍生品行业监管动态

欧盟委员会（The European Commission）将对监管技术标准（RTS）草案进

行研究，并在三个月内决定是否批准。这些监管技术标准草案将在欧盟委员会于

2023 年 9 月宣布对《可持续金融披露条例》进行全面评估后、引入评估所产生

的变化前独立实施。

ESAs Put Forward Amendments to Sustainability Disclosures for the Financial

Sector (2023/12/4)

The three European Supervisory Authorities (EBA, EIOPA and ESMA –

ESAs) are today publishing their Final Report amending the draft Regulatory

Technical Standards (RTS) to the Delegated Regulation supplementing the

Sustainable Finance Disclosure Regulation (SFDR). The ESAs propose adding

new social indicators and streamlining the framework for the disclosure of

principal adverse impacts of investment decisions on the environment and society.

The ESAs also suggest new product disclosures regarding “greenhouse gas
emissions reduction” targets.

Additionally, the ESAs propose further technical revisions to the SFDR Delegated

Regulation:

 Improvements to the disclosures on how sustainable investments “Do No

Significant Harm” (DNSH) to the environment and society;

 Simplification of the pre-contractual and periodic disclosure templates for

financial products; and

 Other technical adjustments concerning, among others, the treatment of

derivatives, the calculation of sustainable investments, and provisions for

financial products with underlying investment options.

Next steps

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