Article 5 imposes pre-contractual disclosure + periodic-report Taxonomy-alignment information requirement on SFDR Article 9 products (sustainable investment objective) where the environmental objective is one of the six Taxonomy objectives. The required information includes: (a) information on the environmental objective(s) to which the underlying investment of the financial product contributes; (b) the proportion of Taxonomy-aligned investments; (c) the % in enabling activities + transitional activities (Article 16); (d) a description of the Taxonomy compliance methodology; (e) the SFDR RTS Annex II / III / IV / V templates. Article 6 imposes the SAME obligations on SFDR Article 8 products (promote environmental or social characteristics) WHERE THE PRODUCT PROMOTES ENVIRONMENTAL CHARACTERISTICS - i.e. social-characteristic-only Article 8 products are NOT subject to Article 6 Taxonomy. Article 7 'negative statement' obligation: SFDR Article 6-only financial products (no SFDR Article 8 / 9 environmental claim) must include the statement: 'The investments underlying this financial product do not take into account the EU criteria for environmentally sustainable economic activities.' Article 7 is the LEAST burdensome rung of the Taxonomy disclosure ladder, but is mandatory for ALL SFDR Article 6 products.
This control maps to 4 controls across 1 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 4 it maps to, and the evidence behind each claim, over MCP and REST.