Legal Sources – Pensionskassen

Sustainable Finance Disclosures Regulation (SFDR)

• Regulation (EU) 2019/2088 on sustainability‐related disclosures in the financial services sector (SFDR)
• Delegated Regulation (EU) 2022/1288 supplementing Regulation (EU) 2019/2088 (SFDR)

Corporate Sustainability Reporting Directive (CSRD)

• Directive 2014/95/EU as regards disclosure of non-financial and diversity information (NFRD)
• Proposal for a Directive amending the Corporate Sustainable Reporting Directive (CSRD)
• Taxonomy Regulation (EU) 2020/852
• Delegated Regulation (EU) 2021/2178
• Delegated Regulation (EU) 2022/1214

Sectoral Regulations

• FMA Regulations in relation to the PKG
• FMA Minimum Standards
• FMA Circulars
• Directive (EU) 2016/2341 on the activities and supervision of institutions for occupational retirement provision (IORPs)
• Pensionskassen Act (PKG; Pensionskassengesetz) (Format: pdf, Size: 1,1 MB, Language: English)