As part of the European Commission’s strategy for financing the transition to a sustainable economy, the EU has been debating for some time how best to put in place a regulatory regime for EU green bonds. This resulted in...more
ESMA has issued a statement on sustainability disclosure in prospectuses issued under the EU Prospectus Regulation. Although the statement is directed to EU National Competent Authorities, ESMA makes it clear that its...more
Following the political agreement reached on the Regulation on European Green Bonds (the so-called EU Green Bond Standard) and optional disclosures for bonds marketed as environmentally sustainable and sustainability-linked...more
The EU Corporate Sustainability Reporting Directive, recently adopted by the European Parliament, introduces more detailed sustainability reporting obligations for certain categories of undertakings. Third country entities...more
On 6 April 2022, the European Commission has published the final Regulatory Technical Standards (RTS) supplementing the Sustainable Finance Disclosure Regulation (SFDR), which shall apply from 1 January 2023. The RTS will...more