CSSF Communication on ESG Ratings Regulation and SFDR Disclosure Requirements
The CSSF has issued a communication reminding market participants that the ESG Ratings Regulation (EU) 2024/3005 applies from 2 July 2026. It introduces new disclosure requirements under the SFDR, requiring financial market participants and advisers to publish on their website the same information as required by Annex III of the ESG Ratings Regulation when issuing ESG ratings in marketing communications. The CSSF expects compliance from 2 July 2026 and will adopt a proportionate supervisory approach.
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