The three European Supervisory Authorities (EBA, EIOPA, and ESMA) have published a Consultation Paper with amendments to the Delegated Regulation of the Sustainable Finance Disclosure Regulation (SFDR). The authorities seek feedback on the amendments that envisage:
- Extending the list of indicators for the disclosure of the principal adverse impacts of investment decisions on the environment and society;
- Refining the content of other indicators for adverse impacts and their respective definitions; and
- Adding disclosures regarding decarbonisation targets, the level of ambition, and how the target will be achieved.