Diario Oficial de la Unión Europea del 17/2/2023 - Sección Legislación
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Source: Diario Oficial de la Unión Europea - Sección Legislación
EN
17.2.2023
Official Journal of the European Union
L 50/3
REGULATIONS
COMMISSION DELEGATED REGULATION EU 2023/363
of 31 October 2022
amending and correcting the regulatory technical standards laid down in Delegated Regulation EU 2022/1288 as regards the content and presentation of information in relation to disclosures in pre-contractual documents and periodic reports for financial products investing in environmentally sustainable economic activities Text with EEA relevance
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation EU 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability-related disclosures in the financial services sector 1, and in particular Article 83, fourth subparagraph, Article 84, fourth subparagraph, Article 95, fourth subparagraph, Article 96, fourth subparagraph, Article 102, fourth subparagraph, Article 114, fourth subparagraph and Article 115, fourth subparagraph thereof,
Whereas:
1
Commission Delegated Regulation EU 2022/1288 2 lays down the details of the content and presentation of the information in relation to the principle of do no significant harm. It also specifies the content, methodologies and presentation of information in relation to sustainability indicators and adverse sustainability impacts and the content and presentation of the information to be provided in pre-contractual documents, on website and in periodic reports, in relation to the promotion of environmental or social characteristics and sustainable investment objectives of financial products. Moreover, with regard to the financial products investing in an economic activity that contributes to an environmental objective within the meaning of Article 2, point 17, of Regulation EU 2019/2088, Delegated Regulation EU 2022/1288 also specifies the information on the degree of taxonomyalignment to be disclosed within pre-contractual documents and periodic reports.
2
Commission Delegated Regulation EU 2022/1214 3, with particular reference to fossil gas and nuclear energy sectors was adopted on 9 March 2022.
3
The Commission invited the European Supervisory Authorities to jointly propose amendments to Delegated Regulation EU 2022/1288 in relation to the information to be provided in pre-contractual documents, on websites, and in periodic reports about the exposure of financial products to investments in fossil gas and nuclear energy activities.
1 OJ L 317, 9.12.2019, p. 1.
2 Commission Delegated Regulation EU 2022/1288 of 6 April 2022 supplementing Regulation EU 2019/2088 of the European Parliament and of the Council with regard to regulatory technical standards specifying the details of the content and presentation of the information in relation to the principle of do no significant harm, specifying the content, methodologies and presentation of information in relation to sustainability indicators and adverse sustainability impacts, and the content and presentation of the information in relation to the promotion of environmental or social characteristics and sustainable investment objectives in precontractual documents, on websites and in periodic reports OJ L 196, 25.7.2022, p. 1.
3 Commission Delegated Regulation EU 2022/1214 of 9 March 2022 amending Delegated Regulation EU 2021/2139 as regards economic activities in certain energy sectors and Delegated Regulation EU 2021/2178 as regards specific public disclosures for those economic activities OJ L 188, 15.7.2022, p. 1.
