The European Securities and Markets Authority (ESMA), the EU’s securities markets regulator, published three explanatory notes covering key topics of the Sustainable Finance (SF) framework. The notes cover:
- a) definition of sustainable investments;
- b) application of do no significant harm (DNSH) requirements;
- c) use of estimates.
These notes are purely descriptive and aim to jointly set factual information while aiding stakeholders’ understanding on the Sustainable Finance legislative framework.
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