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EU regulatory technical standard on the elements to be disclosed to the public and to users of ESG ratings
Kommissionens delegerede forordning (EU) 2026/871 af 21. april 2026 om supplerende regler til Europa-Parlamentets og Rådets forordning (EU) 2024/3005 for så vidt angår reguleringsmæssige tekniske standarder, der præciserer de elementer af ESG-vurderingsprodukter, der skal offentliggøres, og som brugere af ESG-vurderinger skal oplyses om, vurderede elementer og udstedere af vurderede elementer
Initiative summary:
EU rules on environmental, social and governance (ESG) rating activities introduces a common regulatory approach to enhance the integrity, transparency, comparability where possible, responsibility, reliability, good governance and independence of such activities. They require the Commission to adopt regulatory technical standards to guarantee a sufficient, appropriate level of disclosures in relation to each ESG rating product for ensuring transparency, enabling due diligence and facilitating cross comparison.