ICMA publishes an update on the EU sustainability disclosure regime

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