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Catherine Malecki Catherine Malecki

Abstract

The UE Disclosure Regulation 2019/2088 of November 27, 2019 on Sustainability-related Disclosures in
the Financial Services Sector (known as the Disclosure Regulation, Environmental, Social and Governance (ESG)
Regulation or SFDR for Sustainable Finance Disclosure Regulation) sets out general rules for classifying and
reporting on sustainability and ESG criteria. Its goal is to improve transparency and disclosures. The transparency
requirement concerns particular concerns, especially sustainability risks and principal adverse sustainability impacts
at the financial product level. It does also concern precontractual disclosures. This Regulation is part of a broader
legislative package under the European ’Commission’s Sustainable Finance Action Plan, such as the EU Taxonomy
Regulation 2020/852 of June 18, 2020.

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