Amendments to the SFDR RTS have entered into force
Published 20 February 2023
Category: Impact and ESG
On 20 February 2023, the Commission Delegated Regulation (EU) 2023/363 of 31 October 2022 amending and correcting the RTS in the Commission Delegated Regulation (EU) 2022/1288 entered into force. The adoption of the amendments was touched upon in a previous update.
The amendments and corrections ensure alignment with the Commission Delegated Regulation (EU) 2022/1214. Adjustments have been made to few articles specifying pre-contractual and periodic disclosures about the exposure of financial products to investments in fossil gas and nuclear energy activities. Further, Annex II to V have been replaced with updated templates which include information on fossil gas and nuclear energy.
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On 26 August 2025, a draft bill regarding amendments to section 7p of the Danish Tax Assessment Act was submitted for consultation.
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