On 25 July 2022, Commission Delegated Regulation (EU) 2022/1288, consisting of the Regulatory Technical Standards (RTS) under the EU Sustainable Finance Disclosure Regulation (SFDR), was published in the Official Journal.
The RTS include the prescribed-form templates for pre-contractual disclosures for Article 8 and Article 9 products, annual reports for Article 8 and Article 9 products and the statement for presenting key performance indicators under the principal adverse impacts regime.
There have been no material changes from the final draft RTS published in April 2022 - for further information, you can read our briefing on those final RTS.
The RTS will come into effect on 1 January 2023.