Commission Delegated Regulation (EU) 2022/1288 of 6 April 2022 (the SFDR RTS, also informally 'level 2' SFDR) operationalises Articles 4, 8, 9, 10 and 11 SFDR. Structure: Chapter II Article 3 entity-level integration (Articles 2-3); Chapter III Article 4 PAI statement (Articles 4-12 + Annex I with the 14 mandatory + opt-in PAI tables); Chapter IV Article 8 + 9 pre-contractual product disclosures (Articles 13-23 + Annex II for Article 8 + Annex III for Article 9); Chapter V website product disclosures (Articles 24-36); Chapter VI periodic reports (Articles 37-49 + Annex IV for Article 8 + Annex V for Article 9). The Annexes I-V are the mandatory machine-readable + human-readable templates. The SFDR RTS applies from 1 January 2023. Subsequent amending acts: Commission Delegated Regulation (EU) 2023/363 of 31 October 2022 (nuclear + gas activities under the Taxonomy Climate Delegated Act) extended the templates with the gas + nuclear disclosure rows. The European Supervisory Authorities (Joint Committee) regularly publish Q&As; the latest consolidated Q&A document (June 2024 + October 2024) clarifies hundreds of practical points.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.