icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability-related disclosures in the financial services sector (Text with EEA relevance) (SFDR, also known as ESG Regulation and Disclosure Regulation)RecitalsArticle 1 Subject matterArticle 2 DefinitionsArticle 2a Principle of do no significant harmArticle 3 Transparency of sustainability risk policiesArticle 4 Transparency of adverse sustainability impacts at entity levelArticle 5 Transparency of remuneration policies in relation to the integration of sustainability risksArticle 6 Transparency of the integration of sustainability risksArticle 7 Transparency of adverse sustainability impacts at financial product levelArticle 8 Transparency of the promotion of environmental or social characteristics in pre‐contractual disclosuresArticle 9 Transparency of sustainable investments in pre‐contractual disclosuresArticle 10 Transparency of the promotion of environmental or social characteristics and of sustainable investments on websitesArticle 11 Transparency of the promotion of environmental or social characteristics and of sustainable investments in periodic reportsArticle 12 Review of disclosuresArticle 13 Marketing communicationsArticle 14 Competent authoritiesArticle 15 Transparency by IORPs and insurance intermediariesArticle 16 Pension products covered by Regulations (EC) No 883/2004 and (EC) No 987/2009Article 17 ExemptionsArticle 18 ReportArticle 18a Accessibility of information on the European single access pointArticle 19 EvaluationArticle 20 Entry into force and applicationDone at
Page Overview
Related
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 28th December 2024
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
PreviousNext
Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Version date: 10 March 2021 - onwards
Version 3 of 3

Article 2 Definitions

For the purposes of this Regulation, the following definitions apply:

PreviousNext