On February 25, the European supervisory authorities published the Joint ESA Supervisory Statement on the application of the Sustainable Finance Disclosure Regulation ”(“ JC 2021 06 ”or“ Joint Supervisory Statement ”), which summarized and clarified the dates of application of various European standards on the matter- which you can consult here.
The document is important for clarifying the application of Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 on the dissemination of information related to sustainability in the financial services sector, and of Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 (“Taxonomy Regulation”) on the establishment of a regime for the promotion of sustainable investment, and which amended Regulation (EU) 2019/2088.
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