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5 March 2021

Entry into Force of the Sustainable Finance Disclosure Regulation and Publication of joint supervisory Statement and final Report with detailed Provisions regarding the Disclosure Regulation

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10 March 2021, the Sustainable Finance Disclosure Regulation (the “Regulation”) enters into force. [1] The Regulation concerns sustainability‐related disclosures in the financial sector applicable to a number of participants [2] and products that pursue the objective of sustainable investment. The Regulation imposes certain obligations on the participants in general, while some of the obligations only apply with respect to financial products that either promote Environmental, Social, and Corporate Governance (ESG) characteristics or invest in sustainable investments. T he Regulation defines and introduces transparency requirements on financial products’ characteristics.

Pursuant to the Regulation, the Joint Committee of the European Supervisory Authorities (ESMA, EBA and EIOPA) must draft detailed provisions with respect to a number of areas of the Regulation.

Dan Moalem

Partner

+45 30 37 96 10

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Henning Hedegaard Thomsen

Partner

+45 30 37 96 18

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