Definition regulation, which aims to reduce information asymmetries in principal‐agent relationships with regard to the integration of sustainability risks, the consideration of adverse sustainability impacts, the promotion of environmental or social characteristics, and sustainable investment, by requiring financial market participants and financial advisers to make pre‐contractual and ongoing disclosures to end investors when they act as agents of those end investors (principals) Reference "COM-EN, based on:Regulation (EU) 2019/2088 on sustainability‐related disclosures in the financial services sector"