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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
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Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Version date: 10 March 2021 - onwards
Version 3 of 3

Article 6 Transparency of the integration of sustainability risks

1. Financial market participants shall include descriptions of the following in pre‐contractual disclosures:

(a) the manner in which sustainability risks are integrated into their investment decisions; and

(b) the results of the assessment of the likely impacts of sustainability risks on the returns of the financial products they make available.

Where financial market participants deem sustainability risks not to be relevant, the descriptions referred to in the first subparagraph shall include a clear and concise explanation of the reasons therefor.

2. Financial advisers shall include descriptions of the following in pre‐contractual disclosures:

(a) the manner in which sustainability risks are integrated into their investment or insurance advice; and

(b) the result of the assessment of the likely impacts of sustainability risks on the returns of the financial products they advise on.

3. The information referred to in paragraphs 1 and 2 of this Article shall be disclosed in the following manner:

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