(Utkast) Delegert kommisjonsforordning (EU) .../… av 21. april 2026 om utfylling av europaparlaments- og rådsforordning (EU) 2024/3005 med hensyn til tekniske reguleringsstandarder som spesifiserer elementene i ESG-vurderingsprodukter som skal offentliggjøres for allmennheten og brukere av ESG-vurderinger, vurderte gjenstander og utstedere av vurderte gjenstander
ESG-vurderinger: utfyllende bestemmelser om tekniske reguleringsstandarder som spesifiserer elementene i ESG-vurderingsprodukter
(Draft) Commission Delegated Regulation (EU) .../… of 21 April 2026 supplementing Regulation (EU) 2024/3005 of the European Parliament and of the Council with regard to regulatory technical standards specifying the elements of ESG rating products to be disclosed to the public and to users of ESG ratings, rated items and issuers of rated items
Utkast til delegert kommisjonsforordning sendt til Europaparlamentet og Rådet for klarering 21.4.2026
Bakgrunn
(fra kommisjonsforordningen)
(1) Since Environmental, Social and Governance (ESG) rating providers may offer multiple ESG rating products, it is important that they provide sufficient information in relation to each ESG rating product to the public, users of ESG ratings, rated items, and issuers of rated items . Establishing minimum requirements on what to disclose in relation to each product is necessary to ensure transparency, enable due diligence and facilitate cross-comparison with other ESG rating products. That should allow for a better understanding of the characteristics of such products and enable the public, users of ESG ratings, rated items, and issuers of rated items to identify those ESG rating products that best meet their needs.
(2) In particular, to foster transparency, it is important that the ESG rating provider makes available on its website, at the level of each ESG rating product, comprehensive elements concerning the methodologies, models and key rating assumptions that support the ESG rating activities of that ESG rating provider. To that end and to facilitate comparison between ESG rating products, ESG rating providers should disclose to the public the information concerned in the same sequence asset out in the Annex.
(3) The disclosures to be made available to users of ESG ratings, rated items, and issuers of rated items are complementary to those intended for the public. It is therefore appropriate to consolidate the empowerments set out in Article 23(4) and Article 24(3) of Regulation (EU) 2024/3005 in a single Regulation.
(4) Since this Regulation specifies the elements set out in Annex III of Regulation (EU) 2024/3005, which applies from 2 July 2026, it is appropriate to defer the date of application of this Regulation until that date.
(5) This Regulation is based on the draft regulatory technical standards submitted to the Commission by ESMA.
(6) ESMA has conducted open public consultations on the draft regulatory technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the advice of the Securities and Markets Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1095/2010 of the European Parliament and of the Council,