Content: A short overview on human rights due diligence requirements in the Regulation (EU) 2019/2088 on sustainability-related disclosures in the financial services sector and what financial market participants can do to comply with the regulation.
Year: July 2020
Keywords: Sustainability-Related Disclosure, Sustainable Finance, Human Rights Due Diligence, UN Guiding Principles on Business and Human Rights (UNGPs), Financial Market Participants (FMPs), Transparency.
The legal landscape for financial market participants (FMPs) regarding sustainability and human rights has drastically changed and more regulation is on its way, both at the EU and AT national levels. This briefing paper is meant to give a short overview on what requirements Regulation (EU) 2019/2088 on sustainability-related disclosures in the financial services sector lays down in the context of human rights and how we see and support compliance with the regulation.