Commission Delegated Regulation (EU) 2022/1288 of 6 April 2022 supplementing Regu... (32022R1288)
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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 pre-contractual documents, on websites and in periodic reports (Text with EEA relevance)
- 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 pre-contractual documents, on websites and in periodic reports
- (Text with EEA relevance)
- CHAPTER I
- DEFINITIONS AND GENERAL PROVISIONS
- Article 1
- Definitions
- Article 2
- General principles for the presentation of information
- Article 3
- Reference benchmarks with basket indexes
- CHAPTER II
- TRANSPARENCY ABOUT ADVERSE IMPACTS ON SUSTAINABILITY FACTORS
- SECTION 1
- Financial market participants
- Article 4
- Statement by financial market participants that they do consider principal adverse impacts of their investment decisions on sustainability factors
- Article 5
- Summary section
- Article 6
- Description of the principal adverse impacts of investment decisions on sustainability factors
- Article 7
- Description of policies to identify and prioritise principal adverse impacts of investment decisions on sustainability factors
- Article 8
- Engagement policies section
- Article 9
- References to international standards section
- Article 10
- Historical comparison
- SECTION 2
- Financial advisers
- Article 11
- Statement by financial advisers that they do consider in their insurance or investment advice principal adverse impacts on sustainability factors
- SECTION 3
- Statement by financial market participants that they do not consider adverse impacts of investment decisions on sustainability factors, and statement by financial advisers that they do not consider adverse impacts of investment decisions on sustainability factors in their investment or insurance advice
- Article 12
- Statement by financial market participants that they do not consider adverse impacts of their investments decisions on sustainability factors
- Article 13
- Statement by financial advisers that they do not consider adverse impacts of investment decisions on sustainability factors in their investment or insurance advice
- CHAPTER III
- PRE-CONTRACTUAL PRODUCT DISCLOSURE
- SECTION 1
- Promotion of environmental or social characteristics
- Article 14
- Presentation by financial market participants of the pre-contractual information to be disclosed pursuant to Article 8(1), (2) and (2a) of Regulation (EU) 2019/2088
- Article 15
- Sustainable investment information in the asset allocation section for financial products that promote environmental characteristics
- Article 16
- Sustainable investment information in the asset allocation section for financial products that promote social characteristics
- Article 17
- Calculation of the degree to which investments are in environmentally sustainable economic activities
- SECTION 2
- Sustainable investment as objective
- Article 18
- Presentation by financial market participants of pre-contractual information for financial products to be disclosed pursuant to Article 9, paragraphs 1 to 4a, of Regulation (EU) 2019/2088
- Article 19
- Sustainable investment information for financial products with the objective of sustainable investment
- SECTION 3
- Financial products with investment options
- Article 20
- Financial products with one or more underlying investment options that qualify those financial products as financial products that promote environmental or social characteristics
- Article 21
- Financial products with underlying investment options that all have sustainable investment as their objective
- Article 22
- Information on underlying investment options that have sustainable investment as their objective and are not themselves financial products
- CHAPTER IV
- WEBSITE PRODUCT DISCLOSURE
- Article 23
- Website section for the disclosure of sustainability-related information about financial products
- SECTION 1
- Website product disclosure for financial products that promote environmental or social characteristics
- Article 24
- Sections of website product disclosure for financial products that promote environmental or social characteristics
- Article 25
- Website section ‘Summary’ for financial products that promote environmental or social characteristics
- Article 26
- Website section ‘No sustainable investment objective’ for financial products that promote environmental or social characteristics
- Article 27
- Website section ‘Environmental or social characteristics of the financial product’ for financial products that promote environmental or social characteristics
- Article 28
- Website section ‘Investment strategy’ for financial products that promote environmental or social characteristics
- Article 29
- Website section ‘Proportion of investments’ for financial products that promote environmental or social characteristics
- Article 30
- Website section ‘Monitoring of environmental or social characteristics’ for financial products that promote environmental or social characteristics
- Article 31
- Website section ‘Methodologies for environmental or social characteristics’ for financial products that promote environmental or social characteristics
- Article 32
- Website section ‘Data sources and processing’ for financial products that promote environmental or social characteristics
- Article 33
- Website section ‘Limitations to methodologies and data’ for financial products that promote environmental or social characteristics
- Article 34
- Website section ‘Due diligence’ for financial products that promote environmental or social characteristics
- Article 35
- Website section ‘Engagement policies’ for financial products that promote environmental or social characteristics
- Article 36
- Website section ‘Designated reference benchmark’ for financial products that promote environmental or social characteristics
- SECTION 2
- Website product disclosure for financial products that have sustainable investments as their objective
- Article 37
- Website product disclosure for financial products that have sustainable investments as their objective
- Article 38
- Website section ‘Summary’ for financial products that have sustainable investment as their objective
- Article 39
- Website section ‘No significant harm to the sustainable investment objective’ for financial products that have sustainable investment as their objective
- Article 40
- Website section ‘Sustainable investment objective of the financial product’ for financial products that have sustainable investment as their objective
- Article 41
- Website section ‘Investment strategy’ for financial products that have sustainable investment as their objective
- Article 42
- Website section ‘Proportion of investments’ for financial products that have sustainable investment as their objective
- Article 43
- Website section ‘Monitoring of the sustainable investment objective’ for financial products that have sustainable investment as their objective
- Article 44
- Website section ‘Methodologies’ for financial products that have sustainable investment as their objective
- Article 45
- Website section ‘Data sources and processing’ for financial products that have sustainable investment as their objective
- Article 46
- Website section ‘Limitation to methodologies and data’ for financial products that have sustainable investment as their objective
- Article 47
- Website section ‘Due diligence’ for financial products that have sustainable investment as their objective
- Article 48
- Website section ‘Engagement policies’ for financial products that have sustainable investment as their objective
- Article 49
- Website section ‘Attainment of the sustainable investment objective’ for financial products that have sustainable investment as their objective
- CHAPTER V
- PRODUCT DISCLOSURE IN PERIODIC REPORTS
- SECTION 1
- Promotion of environmental or social characteristics
- Article 50
- Presentation and content requirements for periodic reports for financial products that promote environmental or social characteristics
- Article 51
- Attainment of the environmental or social characteristics promoted by the financial products
- Article 52
- Top investments for financial products that promote environmental or social characteristics
- Article 53
- Asset allocation by financial products that promote environmental or social characteristics
- Article 54
- Proportion of investments in different economic sectors and sub-sectors
- Article 55
- Information on investments in environmentally sustainable economic activities for financial products that promote environmental characteristics
- Article 56
- Information for financial products that promote social characteristics
- Article 57
- Sustainable performance of the index designated as a benchmark for environmental or social characteristics
- SECTION 2
- Sustainable investment as objective
- Article 58
- Presentation and content requirements for periodic reports for financial products that have sustainable investment as their objective
- Article 59
- Attainment of the sustainable investment objective of the financial product
- Article 60
- Top investments for financial products that have sustainable investment as their objective
- Article 61
- Proportion of sustainability-related investments for financial products that have sustainable investment as their objective
- Article 62
- Information on sustainable investments for financial products with the objective of sustainable investment
- Article 63
- Sustainable performance of the index designated as a benchmark for the sustainable objective
- SECTION 3
- Historical comparisons for periodic reports
- Article 64
- Historical comparisons for periodic reports
- SECTION 4
- Financial products with investment options
- Article 65
- Financial products with one or more underlying investment options that qualify those financial products as financial products that promote environmental or social characteristics
- Article 66
- Financial products with underlying investment options that all have sustainable investment as their objectives
- Article 67
- Information on underlying investment options that have sustainable investment as their objective and are not themselves financial products
- CHAPTER VI
- FINAL PROVISIONS
- Article 68
- Entry into force and application
- ANNEX I
- Template principal adverse sustainability impacts statement
- ANNEX II
- Template pre-contractual disclosure for the financial products referred to in Article 8, paragraphs 1, 2 and 2a, of Regulation (EU) 2019/2088 and Article 6, first paragraph, of Regulation (EU) 2020/852
- ANNEX III
- Template pre-contractual disclosure for the financial products referred to in Article 9, paragraphs 1 to 4a, of Regulation (EU) 2019/2088 and Article 5, first paragraph, of Regulation (EU) 2020/852
- ANNEX IV
- Template periodic disclosure for the financial products referred to in Article 8, paragraphs 1, 2 and 2a, of Regulation (EU) 2019/2088 and Article 6, first paragraph, of Regulation (EU) 2020/852
- ANNEX V
- Template periodic disclosure for the financial products referred to in Article 9, paragraphs 1 to 4a, of Regulation (EU) 2019/2088 and Article 5, first paragraph, of Regulation (EU) 2020/852
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