{"id":31709,"date":"2024-10-28T20:18:39","date_gmt":"2024-10-28T19:18:39","guid":{"rendered":"https:\/\/www.co2news.sk\/?p=31709"},"modified":"2024-11-05T17:00:20","modified_gmt":"2024-11-05T16:00:20","slug":"delegated-directive-on-sustainability-risks-and-sustainability-factors-2021-1270","status":"publish","type":"post","link":"https:\/\/www.co2news.sk\/en\/2024\/10\/28\/delegated-directive-on-sustainability-risks-and-sustainability-factors-2021-1270\/","title":{"rendered":"Delegated Directive (UCITS) on risks to sustainability and sustainability factors 2021\/1270"},"content":{"rendered":"<p>Commission Delegated Directive (EU) <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/SK\/TXT\/?uri=CELEX%3A32021L1270\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">2021\/1270<\/span><\/a> (UCITS) Undertakings for collective investments in transferable securities of 21 April 2021 amending Directive 2010\/43\/EU as regards sustainability risks and sustainability factors to be taken into account in relation to undertakings for collective investment in transferable securities (UCITS) (Text with EEA relevance).<\/p>\n<p>This Directive shall enter into force on the twentieth day following its publication in the Official Journal of the European Union. It applies according to Article 2(1) from 1 August 2022.<\/p>\n<table class=\"table hover has-border-bottom\">\n<tbody>\n<tr>\n<td><strong>Publication date<\/strong><\/td>\n<td>2. 8. 2021<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>This Commission directive regulates <strong>risks threatening sustainability<\/strong> a <strong>sustainability factors<\/strong> in the context of undertakings for collective investment in transferable securities (UCITS).<\/p>\n<p><strong>Motivation:<\/strong><\/p>\n<ul>\n<li>The directive responds to <strong>the need to transition to a more sustainable economy<\/strong> and achieving the goals of the Paris Agreement and the European Green Deal.<\/li>\n<li>The goal is <strong>redirect capital flows into sustainable investments<\/strong> and prevent asset stranding.<\/li>\n<li>Measures are being introduced to <strong>ensuring a high level of investor protection<\/strong> and prevention <strong>environmentally deceptive advertising (greenwashing)<\/strong>.<\/li>\n<\/ul>\n<p><strong>Key changes:<\/strong><\/p>\n<ul>\n<li><strong>Definitions:<\/strong> The Directive introduces the definitions of &quot;sustainability risk&quot; and &quot;sustainability factors&quot; referring to Regulation (EU) 2019\/2088.<\/li>\n<li><strong>Duties of management companies:<\/strong> Management companies are required to take sustainability risks into account in all their activities, including risk management, conflicts of interest and investment assessment.<\/li>\n<li><strong>Obligations of investment companies:<\/strong> Investment companies that do not process UCITS through a management company are also obliged to incorporate risks threatening sustainability into their activities.<\/li>\n<li><strong>Disclosure of information:<\/strong> Management and investment companies must disclose how they take into account the main adverse impacts of investment decisions on sustainability factors, if they take these impacts into account voluntarily or on the basis of Regulation (EU) 2019\/2088.<\/li>\n<\/ul>\n<p><strong>Implementation:<\/strong><\/p>\n<ul>\n<li>EU member states must implement the directive into their national legislation by 31 July 2022.<\/li>\n<li>The measures of the directive will apply from 1 August 2022.<\/li>\n<\/ul>\n<p>Directive (EU) 2021\/1270 represents <strong>an important step towards a more sustainable financial system<\/strong> in the European Union.<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Commission Delegated Directive (EU) 2021\/1270 (UCITS) Undertakings for collective investments in transferable securities of 21 April 2021 amending Directive 2010\/43\/EU as regards sustainability risks and sustainability factors to be taken into account in relation to undertakings for collective investment in transferable securities (UCITS) (Text with EEA relevance). This Directive shall enter into force [\u2026]<\/p>","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[47],"tags":[],"class_list":["post-31709","post","type-post","status-publish","format-standard","hentry","category-esg_legislativa"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/posts\/31709","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/comments?post=31709"}],"version-history":[{"count":0,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/posts\/31709\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/media?parent=31709"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/categories?post=31709"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/tags?post=31709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}