New transparency rules for sustainability ratings (ESG) in Europe
28 Jul 202625 views
Who is affected:
ESG rating agencies, institutional investors and listed companies evaluated
Summary
Agencies that evaluate company sustainability must publish detailed information about their methodology and criteria. This affects investors and rated companies throughout the EU.
Detailed analysis
PRO
Delegated Regulation (EU) 2026/871 develops the technical standards of Regulation (EU) 2024/3005 on ESG ratings (Environmental, Social and Governance). It establishes what information ESG rating agencies must publicly disclose: methodology, evaluation criteria, rated elements and data on analyzed issuers. Rated compani…
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OJ:L_202600871: Reglamento Delegado (UE) 2026/871 de la Comisión, de 21 de abril de 2026, por el que se completa el Reglamento (UE) 2024/3005 del Parlamento Europeo y del Consejo en lo que respecta a las normas técnicas de regulación que especifican los elementos de los productos de calificación ASG que deben divulgarse al público y a los usuarios de calificaciones ASG, los elementos calificados y los emisores de dichos elementos
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