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.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.