{"id":4319338,"date":"2025-04-11T12:55:33","date_gmt":"2025-04-11T10:55:33","guid":{"rendered":"https:\/\/www.fma.gv.at\/?page_id=4319338"},"modified":"2026-02-10T14:28:42","modified_gmt":"2026-02-10T13:28:42","slug":"legal-sources-pensionskassen","status":"publish","type":"page","link":"https:\/\/www.fma.gv.at\/en\/pensionskassen\/sustainable-finance-pensionskassen\/legal-sources-pensionskassen\/","title":{"rendered":"Legal Sources &#8211; Pensionskassen"},"content":{"rendered":"<?xml encoding=\"utf-8\" ?><div class=\"wp-block-cover has-custom-content-position is-position-bottom-right\"><img loading=\"lazy\" decoding=\"async\" width=\"1700\" height=\"716\" class=\"wp-block-cover__image-background wp-image-3023659\" alt=\"\" src=\"https:\/\/www.fma.gv.at\/wp-content\/uploads\/2025\/04\/Rechtsquellen-Cover.jpg\" style=\"object-position:75% 28%\" data-object-fit=\"cover\" data-object-position=\"75% 28%\" srcset=\"https:\/\/www.fma.gv.at\/wp-content\/uploads\/2025\/04\/Rechtsquellen-Cover.jpg 1700w, https:\/\/www.fma.gv.at\/wp-content\/uploads\/2025\/04\/Rechtsquellen-Cover-320x135.jpg 320w, https:\/\/www.fma.gv.at\/wp-content\/uploads\/2025\/04\/Rechtsquellen-Cover-640x270.jpg 640w, https:\/\/www.fma.gv.at\/wp-content\/uploads\/2025\/04\/Rechtsquellen-Cover-1536x647.jpg 1536w\" sizes=\"auto, (max-width: 1700px) 100vw, 1700px\" \/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-background-dim\" style=\"background-color:#5c6968\"><\/span><div class=\"wp-block-cover__inner-container is-layout-constrained wp-block-cover-is-layout-constrained\">\n<p class=\"has-text-align-right has-medium-font-size wp-block-paragraph\">Legal Sources about Sustainable Finance for Pensionskassen<\/p>\n<\/div><\/div><h1 class=\"wp-block-heading\">Sustainable Finance Disclosures Regulation (SFDR)<\/h1><ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg\/2019\/2088\/oj?locale=en\" type=\"link\" id=\"https:\/\/eur-lex.europa.eu\/eli\/reg\/2019\/2088\/oj?locale=en\" class=\"external\" target=\"_blank\" rel=\"noopener\">Regulation (EU) 2019\/2088<\/a> on sustainability&#8208;related disclosures in the financial services sector (SFDR)<\/li>\n\n\n\n<li><a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg_del\/2022\/1288\" type=\"link\" id=\"https:\/\/eur-lex.europa.eu\/eli\/reg_del\/2022\/1288\" class=\"external\" target=\"_blank\" rel=\"noopener\">Delegated Regulation (EU) 2022\/1288<\/a> supplementing <a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg\/2019\/2088\/oj?locale=en\" type=\"link\" id=\"https:\/\/eur-lex.europa.eu\/eli\/reg\/2019\/2088\/oj?locale=en\" class=\"external\" target=\"_blank\" rel=\"noopener\">Regulation (EU) 2019\/2088<\/a> (SFDR)<\/li>\n<\/ul><h1 class=\"wp-block-heading\">Corporate Sustainability Reporting Directive (CSRD)<\/h1><ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:32014L0095\" type=\"link\" id=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:32014L0095\" class=\"external\" target=\"_blank\" rel=\"noopener\">Directive 2014\/95\/EU<\/a> as regards disclosure of non-financial and diversity information (NFRD)<\/li>\n\n\n\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:52021PC0189\" type=\"link\" id=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:52021PC0189\" class=\"external\" target=\"_blank\" rel=\"noopener\">Proposal for a Directive<\/a> amending the Corporate Sustainable Reporting Directive (CSRD)<\/li>\n\n\n\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:32020R0852\" type=\"link\" id=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:32020R0852\" class=\"external\" target=\"_blank\" rel=\"noopener\">Taxonomy Regulation (EU) 2020\/852<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:02021R2178-20240101\" type=\"link\" id=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:02021R2178-20240101\" class=\"external\" target=\"_blank\" rel=\"noopener\">Delegated Regulation (EU) 2021\/2178<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:32022R1214\" type=\"link\" id=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:32022R1214\" class=\"external\" target=\"_blank\" rel=\"noopener\">Delegated Regulation (EU) 2022\/1214<\/a><\/li>\n<\/ul><h1 class=\"wp-block-heading\">Sectoral Regulations<\/h1><ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.fma.gv.at\/en\/national\/fma-regulations\/#15\"><abbr title=\"Finanzmarktaufsicht\">FMA<\/abbr> Regulations<\/a>&nbsp;in relation to the PKG<\/li>\n\n\n\n<li><a href=\"https:\/\/www.fma.gv.at\/en\/fma\/fma-minimum-standards\/#15\"><abbr title=\"Finanzmarktaufsicht\">FMA<\/abbr>&nbsp;Minimum Standards<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.fma.gv.at\/en\/fma\/fma-circulars\/#51\"><abbr title=\"Finanzmarktaufsicht\">FMA<\/abbr>&nbsp;Circulars<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:32016L2341\" type=\"link\" id=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:32016L2341\" class=\"external\" target=\"_blank\" rel=\"noopener\">Directive (EU) 2016\/2341<\/a> on the activities and supervision of institutions for occupational retirement provision (IORPs)<\/li>\n\n\n\n<li><a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=824&nonce=a8301e3ba485d9de\" class=\"internal single-document-reference piwik_download\">Pensionskassen Act (PKG; Pensionskassengesetz) (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>1,1 MB, <span class=\"sr-only\">Language: <\/span>English)<\/a><\/li>\n<\/ul><p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sustainable Finance Disclosures Regulation (SFDR) Corporate Sustainability Reporting Directive (CSRD) Sectoral Regulations<\/p>\n","protected":false},"author":20,"featured_media":3023631,"parent":4319757,"menu_order":44,"comment_status":"closed","ping_status":"closed","template":"landing-page.php","meta":{"inline_featured_image":false,"footnotes":""},"class_list":["post-4319338","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Legal Sources - Pensionskassen - FMA \u00d6sterreich<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.fma.gv.at\/en\/pensionskassen\/sustainable-finance-pensionskassen\/legal-sources-pensionskassen\/\" 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