1: Taxonomy-alignment of investments to be provided to potential investors.
2: Entities in scope of NFRD and/or CSRD to face obligations to publish sustainability metrics about their economic activities.
3: FMPs will depend on the information from the CSRD reports of the companies they invest in to obtain the necessary Taxonomy figures.
4: Retail investors’ sustainability preferences include the option to require a minimum proportion of investments that are taxonomy-aligned.
5: Distributors will rely on products’ sustainability-related information made available under the SFDR to match retail investors’ sustainability preferences.
6: CSDDD complements the Taxonomy Regulation by collecting information on companies and their value chains that can be used in EU Taxonomy-alignment assessments.
7: CSDDD complements SFDR by imposing obligations on companies to provide data and information on risks within their value chains that are linked to the respect of human rights or environment.
8: CSRD sets some reporting obligations whose content will be provided by the CSDDD.
9: EU CBT and EU PAB are viewed as a useful and reliable source for investment products pursuing an emissions reduction objective.
10: GBS allows to easily assess, compare and verify that the investments are sustainable and ensure that funds are allocated to taxonomy-aligned economic activities.