Europe: Welcome New Clarity on the Phasing in of EU ESG Disclosure Requirements
By: Philipp Riedl
Revised guidance from the European Supervisory Authorities (ESAs) contains much-needed information on the extent to which affected firms should be anticipating detailed Regulatory Technical Standards (RTS) that are not expected to be effective until 1 January 2023. The German regulator BaFin issued an accompanying statement on 30 March 2022. The key information is:
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