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Dr. Sebastiaan Niels HOOGHIEMSTRA*
On 22 October 2021, the European Supervisory Authorities (“ESAs”) published their final draft Regulatory Technical Standards (“RTS”) on taxonomy-related disclosures for Article 8 and Article 9 products under Regulation (EU) 2019/2088, as amended (the “SFDR”). These so-called “Taxonomy RTS” follow ESA’s consultation paper issued in March 2021 and propose to amend the SFDR RTS published in February 2021. This contribution provides an overview of the key aspects of the Taxonomy RTS for investment funds and their managers.
1. Background
The Taxonomy RTS published on 22 October 2021 relate to the taxonomy-related disclosures for funds subject to the disclosure requirements under...
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