Trajnostno financiranje

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Uredba (EU) 2020/852 Evropskega parlamenta in Sveta z dne 18. junija 2020 o vzpostavitvi okvira za spodbujanje trajnostnih naložb ter spremembi Uredbe (EU) 2019/2088 (UL L št. 198/2020 z dne 22. junija 2020) - TR

Uredba (EU) 2019/2088 Evropskega parlamenta in Sveta z dne 27. novembra 2019 o razkritjih, povezanih s trajnostnostjo, v sektorju finančnih storitev – SFDR - neuradno konsolidirano besedilo z dne 12. julija 2020

  • Uredba (EU) 2020/852 Evropskega parlamenta in Sveta z dne 18. junija 2020 o vzpostavitvi okvira za spodbujanje trajnostnih naložb ter spremembi Uredbe (EU) 2019/2088 (UL L št. 198/2020 z dne 22. junija 2020)
  • Uredba (EU) 2019/2088 Evropskega parlamenta in Sveta z dne 27. novembra 2019 o razkritjih, povezanih s trajnostnostjo, v sektorju finančnih storitev (UL L št. 317/2019 z dne 9. decembra 2019) - SFDR
Uredba (EU) 2019/2089 Evropskega parlamenta in Sveta z dne 27. novembra 2019 o spremembi Uredbe (EU) 2016/1011 glede referenčnih vrednosti EU za podnebni prehod, referenčnih vrednosti EU, usklajenih s Pariškim sporazumom, in s trajnostnostjo povezanih razkritij za referenčne vrednosti (UL L št. 317/2019 z dne 9. decembra 2019)
Direktiva 2014/95/EU Evropskega parlamenta in Sveta z dne 22. oktobra 2014 o spremembi Direktive 2013/34/EU glede razkritja nefinančnih informacij in informacij o raznolikosti nekaterih velikih podjetij in skupin (UL L št. 330/2014 z dne 15. novembra 2014) - NFRD



ECB akti

 

 

Vodnik ECB o podnebnih in okoljskih tveganjih (27. november 2020)
ECB report on institutions’ climate-related and environmental risk disclosures (27 November 2020) /

 

 

Posvetovalni dokumenti in dokumenti pred objavo v UL

   

Commission Delegated Regulation (EU)…/... of XXX supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives (21 April 2021)

Annex I 

Annex II

Povezava na stran z dodatnimi dokumenti (FAQ, Factsheet)

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Proposal for a Directive of the European Parliament and of the Council amending Directive 2013/34/EU, Directive 2004/109/EC, Directive 2006/43/EC and Regulation (EU) No 537/2014, as regards corporate sustainability reporting (21 April 2021) - CSRD

Povezava na stran z dodatnimi dokumenti (FAQ, ocena vpliva…)

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Joint Consultation Paper on Taxonomy-related sustainability disclosures - Draft regulatory technical standards with regard to the content and presentation of sustainability disclosures pursuant to Article 8(4), 9(6) and 11(5) of Regulation (EU) 2019/2088 (JC 2021 22; 15 March 2021) /

Consultation Paper - Draft Implementing Standards on prudential disclosures on ESG risks in accordance with Article 449a CRR (EBA/CP/2021/06; 1 March 2021)

Document with Annexes

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Final report on draft regulatory technical standards with regard to the content, methodologies and presentation of disclosures pursuant to Article 2a(3), Article 4(6) and (7), Article 8(3), Article 9(5), Article 10(2) and Article 11(4) of Regulation (EU) 2019/2088 (JC 2021 03; 2 February 2021) /
Discussion Paper on management and supervision of ESG risks for credit institutions and investment firms (EBA/DP/2020/03; 30 October 2020) /

 

Ostalo

 

 

EBA advice to the Commission on disclosures under Article 8 of the Taxonomy Regulation (1 March 2021)  /
Joint ESA Supervisory Statement on the application of the Sustainable Finance Disclosure Regulation (25 February 2021) /
EBA Survey on Pillar 3 disclosures on ESG risks under Article 449a CRR (17 September 2020) /
EBA response to the European Commission Public Consultation on Non-Financial Reporting Directive (NFRD) (11 June 2020) /

Taxonomy: Final report of the Technical Expert Group on Sustainable Finance (March 2020)

  • Technical annex: Updated methodology & Updated Technical Screening Criteria
  • Taxonomy tools (in excel) 
     
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EBA action plan on sustainable finance (6 December 2019)

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EBA report on undue short-term pressure from the financial sector on corporations (18 December 2019)

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Smernice za nefinančno poročanje (metodologija za poročanje o nefinančnih informacijah v skladu z zahtevami NFRD) (UL L št. 215/2017 z dne 5. julija 2017)