Page 62 - 期货和衍生品行业监管动态（2022年10月）

期货和衍生品行业监管动态

欧盟委员会将对 RTS 草案进行审查并在其公布后三个月内予以批准。由于

事项紧急以及《补充气候授权法案》严苛的实施时间表，ESAs 希望欧盟委员会

在批准 RTS 草案时加入一个预计的实施日期。

16. ESAs Propose Disclosures for Fossil Gas and Nuclear Energy Investments

(2022/9/30)

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

have today delivered to the European Commission (EC) their Final Report with draft

Regulatory Technical Standards (RTS) regarding the disclosure of financial products’

exposure to investments in fossil gas and nuclear energy activities under the

Sustainable Finance Disclosure Regulation (SFDR).

In the amending final draft RTS, the ESAs propose to add specific disclosures to
provide transparency about investments in taxonomy-aligned gas and nuclear

economic activities. These disclosures, which are in line with the definitions in the
Complementary Climate Delegated Act, will help investors make informed decisions.

Specifically, the disclosures:

 add a yes/no question in the financial product templates of the SFDR

Delegated Regulation to identify whether the financial product intends to

invest in such activities; if the answer was yes, a graphical representation of

the proportion of investments in such activities would be required; and

 implement minor technical revisions to the Delegated Regulation to correct

inconsistencies observed after its publication.

The ESAs consider the existing disclosures in the SFDR Delegated Regulation

sufficient for fossil gas or nuclear energy investments by financial products that are

not covered by the EU Taxonomy.

Next steps

The EC will scrutinise the draft RTS and endorse them within three months of

their publication. Due to the urgency of the matter and the challenging application

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