Articles 5-7 + Article 17 of the EU Taxonomy Regulation (Regulation (EU) 2020/852) impose disclosure obligations on Article 8 + Article 9 SFDR financial products. Article 5 Taxonomy: where an Article 9 SFDR product has an environmental sustainable-investment objective, the pre-contractual + periodic disclosure must include information on the environmental objective(s) of Articles 9 Taxonomy + the description of how + to what extent the investments are in Taxonomy-aligned economic activities + the proportion in enabling + transitional activities. Article 6 Taxonomy: similar obligations for Article 8 SFDR products that promote environmental characteristics. Article 7 Taxonomy: for other financial products (not Article 8 / 9 SFDR), a negative statement that the underlying investments do not take into account the EU criteria for environmentally sustainable economic activities. Article 17 Taxonomy: DNSH test for the 6 environmental objectives (climate-change mitigation + adaptation + sustainable use of water + circular economy + pollution + biodiversity). The Taxonomy KPIs (turnover + CapEx + OpEx % aligned) are reported by NFRD / CSRD-in-scope investee companies + flow through to the SFDR Annex II / III + IV / V Taxonomy-alignment fields.
This control maps to 2 controls across 2 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 2 it maps to, and the evidence behind each claim, over MCP and REST.