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Principali riferimenti normativi

Quadri e accordi internazionali 

 

Kyoto Protocol 

https://unfccc.int/sites/default/files/resource/docs/cop3/l07a01.pdf 

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Doha amendment to the Kyoto Protocol 

https://unfccc.int/files/kyoto_protocol/application/pdf/kp_doha_amendment_english.pdf 

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United Nations Millennium Declaration: General Assembly resolution 55/2 of 8 September 2000 

https://www.ohchr.org/EN/ProfessionalInterest/Pages/Millennium.aspx 

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Paris Agreement 

https://unfccc.int/sites/default/files/english_paris_agreement.pdf 

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2030 Agenda 

https://sdgs.un.org/2030agenda

 

UN SDG 

https://sdgs.un.org/2030agenda 

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UN-convened Net-Zero Asset Owner Alliance 

https://www.unepfi.org/wordpress/wp-content/uploads/2021/01/Alliance-Target-Setting-Protocol-2021.pdf 

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UNEP FI Principle for Responsible Banking 

https://www.unepfi.org/banking/bankingprinciples/more-about-the-principles/ 

 

UNEP FI Principle for Sustainable Insurance 

https://www.unepfi.org/psi/the-principles/ 

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UN Principle for Responsible Investment 

https://www.unpri.org/pri/what-are-the-principles-for-responsible-investment 

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European Frameworks and Regulations

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European Green Deal 

https://ec.europa.eu/info/strategy/priorities-2019-2024/european-green-deal_en 

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SFDR

REGULATION (EU) 2019/2088 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 27 November 2019 on sustainability-related disclosures in the financial services sector (Text with EEA relevance) 

https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32019R2088&from=EN 

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Joint Consultation Paper: ESG Disclosure 

https://www.esma.europa.eu/sites/default/files/jc_2020_16_joint_consultation_paper_on_esg_disclosures.pdf 

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ESAs Survey on templates for Environmental and/or Social financial products under SFDR 

https://ec.europa.eu/eusurvey/runner/ESGtemplatesSFDR 

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Final Report on draft Regulatory Technical Standards (SFRD RTS) 

https://www.esma.europa.eu/sites/default/files/library/jc_2021_03_joint_esas_final_report_on_rts_under_sfdr.pdf

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ESAs Letter Ref: Priority issues relating to SFDR application 

https://www.esma.europa.eu/sites/default/files/library/jc_2021_02_letter_to_eu_commission_on_priority_issues_relating_to_sfdr_application.pdf 

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Commission Delegated Regulation (EU) 2021/1253 as regards the integration of sustainability factors, risks and preferences into certain organisational requirements and operating conditions for investment firms 

https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32021R1253 

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Amended MiFID – in particular, Delegated Regulation (EU) 2017/5657 

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32014L0065&qid=1702656926279

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Commission Delegated Directive (EU) 2021/1269 as regards the integration of sustainability factors into the product governance obligations 

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32021L1269&qid=1702656983841

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EU Taxonomy

REGULATION (EU) 2020/852 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (Text with EEA relevance) 

https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32020R0852&from=EN 

 

Joint Consultation Paper: Taxonomy-related sustainability disclosures 

https://www.esma.europa.eu/sites/default/files/library/jc_2021_22_-_joint_consultation_paper_on_taxonomy-related_sustainability_disclosures.pdf 

 

Commission Action Plan on Financing Sustainable Growth 

https://ec.europa.eu/info/publications/sustainable-finance-renewed-strategy_en 

 

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MIFID

DIRECTIVE 2014/65/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 15 May 2014 on markets in financial instruments and amending Directive 2002/92/EC and Directive 2011/61/EU(recast) (Text with EEA relevance) 

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32014L0065&qid=1702657118806

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MIFIR

DIRECTIVE 2014/65/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 15 May 2014 on markets in financial instruments and amending Directive 2002/92/EC and Directive 2011/61/EU(recast) (Text with EEA relevance) 

https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32014L0065&qid=1621343210667&from=EN

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REGULATION (EU) No 600/2014 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 15 May 2014 on markets in financial instruments and amending Regulation (EU) No 648/2012(Text with EEA relevance) 

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32014R0600&qid=1702657199036

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MIFID II 

COUNCIL DECISION (EU) 2019/389 of 4 March 2019 on the position to be adopted, on behalf of the European Union, within the EEA Joint Committee, concerning the amendment of Annex IX (Financial Services) to the EEA Agreement (Markets in Financial Instruments Regulation (MiFIR) and Directive MiFID II) (Text with EEA relevance) 

https://eur-lex.europa.eu/eli/dec/2019/389

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Proposal for a COUNCIL DECISION on the position to be adopted, on behalf of the European Union, within the EEA Joint Committee, concerning an amendment to Annex IX (Financial Services) to the EEA Agreement (Markets in Financial Instruments Regulation (MiFIR) and Directive MiFID II) (Text with EEA relevance) 

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A52022PC0079

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Directive (EU) 2020/1504 of the European Parliament and of the Council of 7 October 2020 amending Directive 2014/65/EU on markets in financial instruments (Text with EEA relevance) 

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32020L1504 

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Solvency II 

DIRECTIVE 2009/138/EC OFTHE EUROPEAN PARLIAMENT ANDOFTHE COUNCIL of 25 November 2009 on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II) (recast) (Text with EEA relevance) 

https://eur-lex.europa.eu/eli/dir/2009/138/oj

 

DIRECTIVE (EU) 2017/2399 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 12 December 2017 amending Directive 2014/59/EU as regards the ranking of unsecured debt instruments in insolvency hierarchy 

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32017L2399&qid=1702657841740 

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IDD

DIRECTIVE (EU) 2016/97 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 20 January 2016 on insurance distribution (recast) (Text with EEA relevance) 

https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32016L0097&from=EN 

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PRIIPS

Regulation (EU) No 1286/2014 of the European Parliament and of the Council of 26 November 2014 on key information documents for packaged retail and insurance-based investment products (PRIIPs) (Text with EEA relevance) 

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32014R1286&qid=1702657891365

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Other

Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC 

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32013L0036 

 

Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 

https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32013R0575&from=EN 

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Environment Liability Directive - Regulation (EU) 2019/1010 of the European Parliament and of the Council of 5 June 2019 on the alignment of reporting obligations in the field of legislation related to the environment, and amending Regulations (EC) No 166/2006 and (EU) No 995/2010 of the European Parliament and of the Council, Directives 2002/49/EC, 2004/35/EC, 2007/2/EC, 2009/147/EC and 2010/63/EU of the European Parliament and of the Council, Council Regulations (EC) No 338/97 and (EC) No 2173/2005, and Council Directive 86/278/EEC (Text with EEA relevance) 

https://eur-lex.europa.eu/eli/reg/2019/1010/oj 

 

UE Water Charter 

https://rm.coe.int/1680504d85

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