1. Where financial market participants make available a financial product as referred to in Article 8(1) or in Article 9(1), (2) or (3), they shall include a description of the following in periodic reports:

(a) for a financial product as referred to in Article 8(1), the extent to which environmental or social characteristics are met;

(b) for a financial product as referred to in Article 9(1), (2) or (3):

(i) the overall sustainability‐related impact of the financial product by means of relevant sustainability indicators; or

(ii) where an index has been designated as a reference benchmark, a comparison between the overall sustainability‐related impact of the financial product with the impacts of the designated index and of a broad market index through sustainability indicators.

(c) for a financial product subject to Article 5 of Regulation (EU) 2020/852, the information required under that Article;