Article 11 FMPs must include in periodic reports a description of: (a) for Article 8 products - the extent to which environmental or social characteristics are met; (b) for Article 9 products - the overall sustainability-related impact of the financial product by means of relevant sustainability indicators + 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 + of a broad market index through sustainability indicators. The SFDR RTS Articles 50-58 (Commission Delegated Regulation (EU) 2022/1288) detail the periodic-report Annex IV (Article 8) + Annex V (Article 9) templates: actual vs. planned asset-allocation + actual % of sustainable investments + actual Taxonomy-alignment + DNSH demonstration + reference benchmark comparison + actions taken if E/S commitments not met + period-on-period changes. The periodic report is included in the UCITS / AIF annual report + the IBIP / pension product annual statement.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.