On 25 July 2022, the final text of the Commission Delegated Regulation (EU) 2022/1288 of 6 April 2022 supplementing Regulation (EU) 2019/2088 of the European Parliament and of the Council (Sustainable Finance Disclosure Regulation – SFDR) with regard to regulatory technical standards (RTS) was published in the Official Journal of the European Union (L 196), p. 1-72.

The RTS specify the details of the content and presentation of the information in relation to the principle of “do no significant harm”, 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.

The Regulation will apply from 1 January 2023.