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Directive

Commission Delegated Directive (EU) 2021/1270 of 21 April 2021 amending Directive 2010/43/EU as regards the sustainability risks and sustainability factors to be taken into account for Undertakings for Collective Investment in Transferable Securities (UCITS) (Text with EEA relevance)

CELEX
Delegated Directive (EU) 2021/1270
Date of document
Articles
4
Source
EUR-Lex
Article 1Amendments to Directive 2010/43/EU

Directive 2010/43/EU is amended as follows:

(1)

in Article 3, the following points 11 and 12 are added:

‘11.

“sustainability risk” means sustainability risk as defined in Article 2, point (22), of Regulation (EU) 2019/2088 of the European Parliament and of the Council  ( *1 ) ;

12.

“sustainability factors” means sustainability factors as defined in Article 2, point (24), of Regulation (EU) 2019/2088.

( *1 )   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 ( OJ L 317, 9.12.2019, p. 1 ).’;"

(2)

in Article 4(1), the following subparagraph is added:

‘Member States shall ensure that management companies take into account sustainability risks when complying with the requirements laid down in the first subparagraph.’;

(3)

in Article 5, the following paragraph 5 is added:

‘5.   Member States shall ensure that for the purposes laid down in paragraphs 1, 2 and 3, management companies retain the necessary resources and expertise for the effective integration of sustainability risks.’;

(4)

the following Article 5a is inserted:

‘Article 5a

Obligation for investment companies to integrate sustainability risks in the management of UCITS

Member States shall ensure that investment companies integrate sustainability risks in the management of UCITS, taking into account the nature, scale and complexity of the business of the investment companies.’;

(5)

in Article 9(2), the following point (g) is added:

‘(g)

is responsible for the integration of sustainability risks in the activities referred to in points (a) to (f).’;

(6)

in Article 17, the following paragraph 3 is added:

‘3.   Member States shall ensure that, when management companies identify the types of conflicts of interest the existence of which may damage the interests of a UCITS, those management companies include those types of conflicts of interest that may arise as a result of the integration of sustainability risks in their processes, systems and internal controls.’;

(7)

in Article 23, the following paragraphs 5 and 6 are added:

‘5.   Member States shall require that management companies take into account sustainability risks when complying with the requirements set out in paragraphs 1 to 4.

6.   Member States shall ensure that where management companies, or, where applicable, investment companies, consider principal adverse impacts of investment decisions on sustainability factors as described in Article 4(1), point (a), of Regulation (EU) 2019/2088, or as required by paragraphs 3 or 4 of Article 4 of that Regulation, those management companies or investment companies take into account such principal adverse impacts when complying with the requirements set out in paragraphs 1 to 4 of this Article.’;

(8)

in Article 38(1), the second subparagraph is replaced by the following:

‘The risk management policy shall comprise such procedures as are necessary to enable the management company to assess for each UCITS it manages the exposure of that UCITS to market, liquidity, sustainability and counterparty risks, and the exposure of the UCITS to all other risks, including operational risks, which may be material for each UCITS it manages.’.

Article 2Transposition

1.   Member States shall adopt and publish, by 31 July 2022 at the latest, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall forthwith communicate to the Commission the text of those provisions.

They shall apply those measures from 1 August 2022.

When Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made.

2.   Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.

Article 3Entry into force

This Directive shall enter into force on the on the twentieth day following that of its publication in the Official Journal of the European Union .

Article 4Addressees

This Directive is addressed to the Member States.

4 articles

Cite this act

Commission Delegated Directive (EU) 2021/1270 of 21 April 2021 amending Directive 2010/43/EU as regards the sustainability risks and sustainability factors to be taken into account for Undertakings for Collective Investment in Transferable Securities (UCITS) (Text with EEA relevance) (EUR-Lex). Retrieved via LawPlayer, https://lawplayer.com/eu/act/32021L1270

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

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