Приложение

При подготовке настоящих Рекомендаций приняты во внимание подходы, используемые в документах международных организаций, посвященных проблематике предоставления (раскрытия) финансовыми организациями информации клиентам в отношении финансовых продуктов устойчивого развития, в том числе:

1. IOSCO Recommendations on Sustainability-Related Practices, Policies, Procedures and Disclosure in Asset Management.

2. CFA Institute Global ESG Disclosure Standards for Investment Products Handbook.

3. Final Report on draft Regulatory Technical Standards of the Joint Committee of the European Supervisory Authorities.

4. Autorite des Marches Financiers Information to be Provided by Collective Investment Schemes Incorporating Non-Financial Approaches.

5. Autorite des Marches Financiers Guide to Drafting Collective Investment Marketing Materials and Distributing Collective Investments.

6. 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.