Regulations and legal texts

Regulation

Regulations and legal texts

Level 1 to 2 Regulation at a glance

Key documents relating to the transparency rules for Sustainable Finance

 

 

Sustainable Finance legislation is in flux, with various processes running in parallel. The main building blocks of the transparency requirements are as follows, in chronological order of their adoption in the legislation:

Level regulationTypeDocument/Topic/ReferencePublished onValid fromEnglishGerman
1RegulationClimate-related reference values Regulation (EU) 2019/2089, (EU) 2016/101127.11.201930.04.2020ENEN
1RegulationDisclosure Regulation
(EU) 2019/2088
27.11.201910.03.2021ENEN
1RegulationTaxonomy Regulation
(EU) 2020/852
18.06.202012.07.2020/
01.01.2022
ENEN
2DelVClimate Taxonomy
(EU) 2021/2139
04.06.202101.01.2022ENEN
1Regulation
(proposal)
European green bonds
COM(2021) 391 final
06.07.2021-ENEN
2DelVClimate-related reporting
(EU) 2021/2178
06.07.202101.01.2022ENEN
_Report
(proposal)
Development of a sustainable securitisation framework
EBA/REP/2022/06
02.03.2022-EN 
2DelVEconomic activities in certain energy sectors
(EU) 2022/1214
09.03.202201.01.2023ENEN
2DelV

Supplement to the Disclosure Regulation
(EU) 2022/1288

06.04.202201.01.2023ENDE
1DirectiveSustainability Reporting
(EU) 2022/2464
14.12.202203.01.2023ENEN
2RTS (ESAs)
(draft)
Sustainability disclosures for STS securitisations
JC 2023 13
24.04.2023-EN 
1Regulation
(draft)
European green bonds
2021/0191 (COD)
11.10.2023-EN 
2DelV
(draft)
Environmental taxonomy
C(2023)3851
27.06.2023-ENEN