ICMA publishes an update on the EU sustainability disclosure regime

 

ICMA memorandum - the sustainability disclosure regime of the European Union - S22 September 2021 New and amended EU legislation is introducing significant sustainability and ESG related disclosure requirements that are impacting all participants in the European capital markets.

This publication provides a summary of these various requirements, how they interact with each other and most importantly what they mean for ICMA’s constituencies such as issuers and investors.

The paper aims to give a comprehensive and practical overview, covering the following regulations:
  • The Taxonomy Regulation, article 8 reporting obligations and – including the delegated act adopted on 6 July 2021
  • The Sustainable Finance Disclosure Regulation (SFDR) and the Regulatory Technical Standards (RTS).
  • The Non-financial Reporting Directive (NFRD) and proposed Corporate Sustainability Reporting Directive (CSRD)
  • The Low Carbon Benchmark Regulation.
  • Credit Rating Regulation

ICMA Zurich

T: +41 44 363 4222
Dreikönigstrasse 8
8002 Zurich
ICMA London

T: +44 20 7213 0310
110 Cannon Street
London EC4N 6EU
ICMA Paris

T: +33 1 70 17 64 72
62 rue la Boétie
75008 Paris
ICMA Brussels

T: +32 2 801 13 88
Avenue des Arts 56
1000 Brussels
ICMA Hong Kong

T: +852 2531 6592
Unit 3603, Tower 2
Lippo Centre
89 Queensway, Admiralty
Hong Kong
 
Copyright © 2021 International Capital Market Association.