Article 11 Transparency of the promotion of environmental or social characteristics and of sustainable investments in periodic reports
Although these paras. were not applicable at IP Completion date, the provision applying them appears to have been onshored.
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;
(d) for a financial product subject to Article 6 of Regulation (EU) 2020/852, the information required under that Article.