#1799385
Priacail chomhshaoil, shóisialta, agus rialachais (priacail ESG) a nochtadh
Disclosure of environmental, social and governance risks (ESG risks)
Scag na torthaí
Bailiúcháin
65 toradh in 17 doiciméad
#1813008
Is tábhachtach iad tosca ESG don bheartas infheistíochta agus do chórais bhainistithe riosca soláthraithe TPPUnna.
ESG factors are important for the investment policy and risk management systems of PEPP providers.
#1813013
Go háirithe, ba cheart tosca ESG a chur san áireamh.
In particular, ESG factors should be taken into account.
#1813508
faisnéis faoin gcaoi a gcuirfear tosca ESG san áireamh sa bheartas infheistíochta.
information on how the investment policy takes into account ESG factors.
#1813525
faisnéis achomair faoin mbeartas infheistíochta a bhaineann le tosca ESG.
summary information on the investment policy relating to ESG factors.
#1813932
comhtháthú thosca ESG i mbeartas infheistíochta TPPU;
the integration of ESG factors in the PEPP investment policy;
#1981279
Beidh feidhm ag na critéir chomhshaoil, shóisialta agus rialachais (ESG) seo a leanas:
The following environmental, social and governance (ESG) criteria shall apply:
#2131023
Léireofar leis an táscaire seo cuíchóiriú gnéithe ESG ag idirghabhálaithe airgeadais ina ngníomhaíocht.
This indicator shall reflect the streamlining of ESG aspects by financial intermediaries in their activity.
#2576797
Rioscaí comhshaoil, sóisialta, agus rialachais (rioscaí ESG) a nochtadh
Disclosure of environmental, social and governance risks (ESG risks)
#2576835
Nochtaí stuamachta maidir le rioscaí ESG (Airteagal 449a CRR)
Prudential disclosures on ESG risks (Article 449a CRR)
#2576836
INNÉACS - Nochtaí stuamachta maidir le rioscaí ESG (Airteagal 449a CRR)
INDEX - Prudential disclosures on ESG risks (Article 449a CRR)
#2576921
Treoracha maidir le nochtadh rioscaí ESG
Instructions for disclosure of ESG risks
#1812989
Ba cheart go n-áireofaí freisin sa doiciméad faisnéise bunriachtanaí TPPU faisnéis faoin mbeartas infheistíochta a bhaineann le tosca ESG agus ba cheart go léireofaí ann an áit agus an dóigh ar féidir le coigilteoirí TPPU teacht ar fhaisnéis fhorlíontach maidir le comhtháthú tosca ESG.
The PEPP benefit statement should also contain key information on the investment policy relating to ESG factors and should indicate where and how PEPP savers can obtain supplementary information on the integration of ESG factors.
#1930081
Mar thoradh air sin, tá níos mó brú ar chuideachtaí freagairt d’éilimh ó infheisteoirí agus ó institiúidí creidmheasa araon maidir le hábhair ESG agus ceanglaítear orthu cloí le hilchaighdeáin do nochtadh ESG, a bhíonn ilroinnte agus neamhréireach go minic.
Companies, as a result, face increasing pressure to respond to demands from both investors and credit institutions on ESG matters and are required to comply with multiple standards for ESG disclosures, which are often fragmented and inconsistent.
#1941954
Maidir leis an bhfaisnéis a bhaineann le feidhmíocht infheistíochtaí an tsoláthraí TPPUnna ó thaobh tosca comhshaoil, sóisialta agus rialachais (“tosca ESG”) de sa roinn dar teideal “Cad é an táirge seo?” den doiciméad faisnéise bunriachtanaí TPPU, áireofar mínithe insinte agus faisnéis chainníochtúil, i gcás ina bhfuil sin ar fáil, ar an mbealach a dhéanann comhtháthú na dtosca ESG difear do fheidhmíocht iarbhír agus do fheidhmíocht ionchasach infheistíochtaí an tsoláthraí TPPUnna.
The information related to the performance of the PEPP provider’s investments in terms of environmental, social and governance factors (‘ESG factors’) in the section titled ‘What is this product?’ of the PEPP KID shall include narrative explanations and quantitative information, where available, on how the integration of ESG factors affects the actual and expected performance of the PEPP provider’s investments.
#1981209
Ba cheart Cinneadh 2003/77/CE a leasú freisin chun cleachtais ESG a thabhairt isteach trí scagadh dearfach a áireamh, lena bhfabhrófar do cheisteanna ESG a chomhtháthú agus infheistíochtaí á roghnú, agus scagadh diúltach, ina mbeadh liosta gníomhaíochtaí a eisiafar chun críoch infheistíochta sa státchiste ar fhorais eiticiúla nó mhorálta.
Decision 2003/77/EC should be amended so as to introduce ESG practices by including a positive screening, favouring the integration of ESG considerations in the selection of investments, and a negative screening, containing a list of activities excluded for treasury investment purposes on ethical or moral grounds.
#2442354
Sa chreat stuamachta le haghaidh gnólachtaí infheistíochta a bunaíodh le Rialachán (AE) 2019/2033 ó Pharlaimint na hEorpa agus ón gComhairle agus le Treoir (AE) 2019/2034 ó Pharlaimint na hEorpa agus ón gComhairle, tá forálacha maidir le gné riosca ESG a thabhairt isteach sa Phróiseas Athbhreithnithe Maoirseachta agus Meastóireachta (“SREP”) ag údaráis inniúla, agus tá ceanglais maidir le nochtadh rioscaí ESG ann le haghaidh gnólachtaí infheistíochta, a mbeidh feidhm acu ón 26 Nollaig 2022.
The prudential framework for investment firms established by Regulation (EU) 2019/2033 of the European Parliament and of the Council and Directive (EU) 2019/2034 of the European Parliament and of the Council contains provisions concerning the introduction of an ESG risk dimension in the Supervisory Review and Evaluation Process (‘SREP’) by competent authorities, and contains ESG risk disclosure requirements for investment firms, applicable from 26 December 2022.
#2576774
Ciallaíonn sé sin gur cheart a chumhdach i nochtaí ag institiúidí, ar thaobh amháin, tionchar airgeadais na dtosca ESG ar ghníomhaíochtaí eacnamaíocha agus airgeadais na n-institiúidí (peirspictíocht sheachtrach), agus, ar an taobh eile, tosca ESG a d’fhéadfaí teacht as gníomhaíochtaí na n-institiúidí féin, a ndéantar ábhar airgeadais díobh dá réir sin nuair a dhéanann siad difear do gheallsealbhóirí na n-institiúidí (peirspictíocht inmheánach).
That means that disclosures by institutions should cover, on the one hand, the financial impact of ESG factors on the institutions’ economic and financial activities (outside-in perspective), and, on the other hand, the ESG factors that may be triggered by the institutions’ own activities, which in turn become financially material when they affect institutions’ stakeholders (inside-out perspective).
#2576925
ciallaíonn ‘riosca comhshaoil, sóisialta nó rialála (ESG)’ an riosca maidir le caillteanais a eascraíonn as aon tionchar airgeadais diúltach ar an institiúid a thagann as tionchar reatha nó as tionchair ionchasacha ag tosca comhshaoil, sóisialta nó rialála (ESG) ar chontrapháirtithe nó ar shócmhainní infheistithe na hinstitiúide;
‘environmental, social or governance (ESG) risks’ means the risk of losses arising from any negative financial impact on the institution stemming from the current or prospective impacts of environmental, social or governance (ESG) factors on the institution’s counterparties or invested assets;
#1775554
Measúnóidh ÚBE an bhféadfaí rioscaí comhshaoil, sóisialta, agus rialachais (rioscaí ESG) a áireamh san athbhreithniú agus meastóireacht a dhéanfaidh na húdaráis inniúla.
EBA shall assess the potential inclusion in the review and evaluation performed by competent authorities of environmental, social and governance risks (ESG risks).
#1775556
sainmhíniú aonfhoirmeach a cheapadh ar an ní is rioscaí ESG ann, lena n-áirítear rioscaí fisiciúla agus rioscaí eatramhacha;
the development of a uniform definition of ESG risks, including physical risks and transition risks;
#1775558
critéir iomchuí cháilíochta agus chainníochta a cheapadh chun measúnú a dhéanamh thionchar na rioscaí ESG ar chobhsaíocht airgeadais na n-institiúidí go gearrthéarmach, go meántéarmach, agus go fadtéarmach;
the development of appropriate qualitative and quantitative criteria for the assessment of the impact of ESG risks on the financial stability of institutions in the short, medium and long term;
#1775559
áireofar ar chritéir den sórt sin próisis tástála struis agus cásanailísí chun tionchar na rioscaí ESG i ndálaí difriúla nach ionann déine dóibh a mheasúnú;
such criteria shall include stress testing processes and scenario analyses to assess the impact of ESG risks under scenarios with different severities;
#1775560
na socruithe, próisis, sásraí, agus straitéisí nach mór do na hinstitiúidí a chur chun feidhme d'fhonn rioscaí ESG a shainaithint, a mheasúnú, agus a bhainistiú;
the arrangements, processes, mechanisms and strategies to be implemented by the institutions to identify, assess and manage ESG risks;
#1775561
na modheolaíochtaí agus uirlisí anailíse lena measúnaítear tionchar na rioscaí ESG ar ghníomhaíochtaí iasachta agus eadránaíochta airgeadais na n-institiúidí.
the analysis methods and tools to assess the impact of ESG risks on lending and financial intermediation activities of institutions.
#1812963
Go háirithe, ba cheart faisnéis maidir le teidlíochtaí fabhraithe scoir, leibhéil réamh-mheasta sochar scoir TPPU, rioscaí agus ráthaíochtaí, comhtháthú thosca ESG agus costais a thabhairt.
In particular, information concerning accrued retirement entitlements, projected levels of PEPP retirement benefits, risks and guarantees, the integration of ESG factors and costs should be given.
#1812997
Ina theannta sin, le riail an duine stuama, ba cheart go gcuirfí san áireamh go follasach an ról atá ag tosca ESG sa phróiseas infheistíochta.
The prudent person rule should also take into explicit consideration the role played by ESG factors in the investment process.
#1813010
Ba cheart an fhaisnéis maidir le tosca ESG a bheith ar fáil do ÚEÁPC, do na húdaráis inniúla agus do choigilteoirí TPPU.
The information on ESG factors should be available to EIOPA, to the competent authorities and to PEPP savers.
#1813427
faisnéis, i gcás go bhfuil sí ar fáil, a bhaineann le feidhmíocht infheistíochtaí an tsoláthraí TPPUnna ó thaobh tosca ESG de;
information, where available, related to the performance of the PEPP provider’s investments in terms of ESG factors;
#1813589
laistigh de riail an duine stuama, cuirfidh soláthraithe TPPUnna san áireamh na rioscaí a bhaineann le cinntí infheistíochta agus an tionchar fadtéarmach a d’fhéadfadh a bheith acu maidir le tosca ESG;
within the prudent person rule, PEPP providers shall take into account risks related to and the potential long-term impact of investment decisions on ESG factors;
#1942048
más infheidhme, tagairt don ráiteas um bheartais infheistíochta lena meastar tosca ESG de réir phointe (c) d’Airteagal 37(1) de Rialachán (AE) 2019/1238.
if applicable, a reference to the statement of investment policies considering ESG factors according to point (c) of Article 37(1) of Regulation (EU) 2019/1238.
#1981208
Tá ag méadú ar thábhacht na gcleachtas comhshaoil, sóisialta agus rialachais (ESG) a bhaineann le hinfheistíocht agus ba cheart iad a chur san áireamh le haghaidh na gcinntí infheistíochta.
Environmental, social and governance (ESG) practices of an investment are becoming more and more important and should be taken into account for investment decisions.
#2088916
Mar shampla, baineann sé seo le cuspóirí eacnamaíocha, comhshaoil agus sóisialta a chur chun cinn go comhuaineach, amhail cloí le prionsabail chomhshaoil, shóisialta agus rialachais (ESG);
For example, this relates to the simultaneous promotion of economic, environmental, and social objectives, such as adherence to environmental, social, and governance(‘ESG’) principles;
#2131022
I gcás maoiniú idirghafa, ní mór don chomhpháirtí cur chun feidhme faisnéis faoi na gnéithe ESG a sholáthar, mar is infheidhme.
In case of intermediated financing, the implementing partner has to provide information on the ESG aspects, as applicable.
#2576776
Is gá comhleanúnachas agus comhsheasmhacht le reachtaíocht eile de chuid an Aontais a áirithiú i réimse na rioscaí ESG.
It is necessary to ensure coherence and consistency with other Union legislation in the area of ESG risks.
#2627349
ag leagan béim ar an ról tábhachtach atá ag an Údarás maidir le creat rialála agus praiticiúil an Aontais don inbhuanaitheacht a fhorbairt chun uaillmhian pholaitiúil agus amchlár práinneach an Chomhaontaithe Ghlais don Eoraip a chomhlíonadh; á thabhairt dá haire maidir leis an leasú a tugadh isteach le Rialachán (AE) 2019/2175 ó Pharlaimint na hEorpa agus ón gComhairle ar Rialachán (AE) Uimh. 1093/2010 lena dtugtar sainordú don Údarás samhlacha gnó inbhuanaithe agus comhtháthú tosca comhshaoil, sóisialta agus rialachais (ESG) a chur san áireamh i réimse ghníomhaíochtaí na n-institiúidí creidmheasa, ilchuideachtaí airgeadais, gnólachtaí infheistíochta, institiúidí íocaíochta agus institiúidí r-airgid, a mhéid is gá chun a áirithiú go gcuirfear a shainordú i bhfeidhm go héifeachtach agus go comhsheasmhach ón 1 Eanáir 2020; á thabhairt dá haire ina leith sin gur thug an Coimisiún sainordú don Údarás a mheas cibé an mbeadh bonn cirt le láimhseáil stuamachta risíochtaí a bhaineann le sócmhainní agus gníomhaíochtaí lena ngabhann cuspóirí comhshaoil nó sóisialta nó an dá chuspóir, treoirlínte a eisiúint do bhainistiú rioscaí ESG ag bainc, agus measúnú a dhéanamh ar an gcaoi ar féidir tacú le hiasachtaí miondíola glasa agus le morgáistí glasa; á iarraidh ar an Údarás dul ar aghaidh go pras leis na gnéithe thuasluaite go léir, laistigh dá shainordú agus laistigh de na spriocdhátaí a leagtar síos;
Emphasises the important role of the Authority in developing the Union’s regulatory and practical framework for sustainability to meet the political ambition and pressing timetable of the European Green Deal; notes in that regard that the amendment introduced by Regulation (EU) 2019/2175 of the European Parliament and of the Council to Regulation (EU) No 1093/2010 that mandates the Authority to take into account sustainable business models and the integration of environmental, social and governance (ESG) related factors in the field of activities of credit institutions, financial conglomerates, investment firms, payment institutions and e-money institutions, to the extent necessary to ensure an effective and consistent application of its mandate applies from 1 January 2020; notes in that respect that the Authority has been mandated by the Commission to assess whether a dedicated prudential treatment of exposures related to assets and activities with environmental or social or both objectives would be justified, to issue guidelines for the management of ESG risks by banks, and to assess how green retail loans and green mortgages can be supported; calls upon the Authority to proceed swiftly on all the aforementioned aspects, within its mandate and within the deadlines set;
#1775563
Bunaithe ar thorthaí na tuarascála sin, féadfaidh ÚBE, más iomchuí, treoirlínte a eisiúint, i gcomhréir le hAirteagal 16 de Rialachán (AE) Uimh. 1093/2010, maidir le hiniamh na rioscaí ESG san athbhreithniú maoirseachta agus próiseas meastóireachta a dhéanfaidh na húdaráis inniúla.”;
On the basis of the outcome of its report, EBA may, if appropriate, issue guidelines, in accordance with Article 16 of Regulation (EU) No 1093/2010, regarding the uniform inclusion of ESG risks in the supervisory review and evaluation process performed by competent authorities.’;
#1799386
Ón 28 Meitheamh 2022, institiúidí móra a d'eisigh urrúis a ligeadh isteach chun a dtrádála ar mhargadh rialáilte de chuid aon Bhallstáit, mar a shainmhínítear i bpointe (21) d'Airteagal 4(1) de Threoir 2014/65/AE, nochtfaidh siad faisnéis maidir le priacail ESG, lena n-áirítear priacail fhisiceacha agus priacail aistrithe, mar a shainmhínítear sa tuarascáil dá dtagraítear in Airteagal 98(8) de Threoir 2013/36/AE.
From 28 June 2022, large institutions which have issued securities that are admitted to trading on a regulated market of any Member State, as defined in point (21) of Article 4(1) of Directive 2014/65/EU, shall disclose information on ESG risks, including physical risks and transition risks, as defined in the report referred to in Article 98(8) of Directive 2013/36/EU.
#1812875
Leis an Rialachán seo, féadfar táirge pinsin phearsanta a chruthú, a mbeidh cineál scoir fhadtéarmaigh aige agus a chuirfidh tosca comhshaoil, sóisialta agus rialachais (ESG) san áireamh, amhail dá dtagraítear sna Prionsabail um Infheistíocht Fhreagrach lena dtacaíonn na Náisiúin Aontaithe, agus ar táirge é a bheidh, a mhéid is féidir, simplí, sábháilte, ar phraghas réasúnach, trédhearcach, tairbhiúil don tomhaltóir agus iniompartha ar fud an Aontais, agus a bheidh ina chomhlánú ar na córais atá cheana ann sna Ballstáit.
This Regulation enables the creation of a personal pension product which will have a long-term retirement nature and will take into account environmental, social and governance (ESG) factors as referred to in the United Nations-supported Principles for Responsible Investment, insofar as possible, will be simple, safe, reasonably-priced, transparent, consumer-friendly and portable Union-wide and complements the existing systems in the Member States.
#1813014
Ba cheart coigilteas TPPU a infheistiú agus tosca ESG á gcur san áireamh amhail iad siúd a leagtar amach i gcuspóirí aeráide agus inbhuanaitheachta an Aontais amhail mar a leagtar amach i gComhaontú Pháras maidir leis an Athrú Aeráide (Comhaontú Pháras), i Spriocanna Forbartha Inbhuanaithe na Náisiún Aontaithe, agus i bPrionsabail Threoracha na Náisiún Aontaithe maidir le Gnó agus Cearta an Duine.
PEPP savings should be invested taking into account ESG factors such as those set out in the Union’s climate and sustainability objectives as set out in the Paris Agreement on Climate Change (Paris Agreement), the United Nations Sustainable Development Goals, and the United Nations Guiding Principles on Business and Human Rights.
#1813160
ciallaíonn “tosca comhshaoil, sóisialta agus rialachais” nó “tosca ESG” tosca comhshaoil, sóisialta agus rialachais amhail iad siúd dá dtagraítear i gComhaontú Pháras, i Spriocanna Forbartha Inbhuanaithe na Náisiún Aontaithe, i bPrionsabail Threoracha na Náisiún Aontaithe maidir le Gnó agus Cearta an Duine agus sna Prionsabail um Infheistíocht Fhreagrach lena dtacaíonn na Náisiúin Aontaithe.
‘environmental, social and governance factors’ or ‘ESG factors’ means environmental, social and governance matters such as those referred to in the Paris Agreement, the United Nations Sustainable Development Goals, the United Nations Guiding Principles on Business and Human Rights and the United Nations-supported Principles for Responsible Investment.
#1813372
Ní dochar na beartais, próisis agus socruithe dá dtagraítear san Airteagal seo do na ceanglais eile go léir faoin Rialachán seo nó is infheidhme dá bhua, lena n-áirítear iad sin a bhaineann le nochtadh, oiriúnacht nó iomchuibheas, coinbhleachtaí leasa a shainaithint agus a bhainistiú, dreasachtaí agus tosca ESG.
The policies, processes and arrangements referred to in this Article shall be without prejudice to all other requirements under or applying by virtue of this Regulation including those relating to disclosure, suitability or appropriateness, identification and management of conflicts of interest, inducements and ESG factors.
#1930080
Tá faisnéis maidir le cúrsaí comhshaoil, sóisialta agus rialachais (ESG) ag cuideachtaí tar éis éirí níos ábhartha d’infheisteoirí chun tionchar inbhuanaitheachta a gcuid infheistíochtaí a thomhas agus chun breithnithe inbhuanaitheachta a chomhtháthú ina bpróisis chinnteoireachta maidir le hinfheistíocht agus ina mbainistiú priacail.
Information on environmental, social and governance (ESG) matters by companies has become increasingly relevant for investors in order to measure the sustainability impact of their investments and to integrate sustainability considerations in their investment decision-making processes and risk management.
#1981281
agus an beartas infheistíochta á chur chun feidhme déanfar an reachtaíocht ábhartha ar fad a chomhlíonadh, reachtaíocht lena gcuirtear ionstraimí airgeadais ESG chun cinn, agus déanfar na caighdeáin, córais, critéir agus próisis ábhartha arna mbunú le creat rialacháin an Aontais a urramú;
the implementation of the investment policy shall comply with all relevant legislation promoting ESG financial instruments and shall respect the relevant standards, systems, criteria and processes established in the regulatory framework of the Union;
#1981282
féadfaidh an Coimisiún dul i gcomhairle leis an Sainghrúpa Teicniúil um Maoiniú Inbhuanaithe, nó lena chomharba, maidir le fachtóirí ESG a chur chun feidhme ar straitéis infheistíochta le haghaidh shócmhainní CEGC faoi leachtú agus, ar an leachtú a bheith críochnaithe, shócmhainní an Chiste Taighde um Ghual agus Cruach;
the Commission may consult the EU Technical Expert Group on Sustainable Finance, or its successor, on the implementation of ESG factors in the investment strategy for the assets of the ECSC in liquidation and, on completion of the liquidation, the assets of the Research Fund for Coal and Steel;
#1981283
déanfaidh an Coimisiún faireachán ar phróifíl ESG shócmhainní CEGC faoi leachtú agus, ar an leachtú a bheith críochnaithe, shócmhainní an Chiste Taighde um Ghual agus Cruach, agus tuairisceoidh sé uirthi sa tuarascáil bhliantúil dá dtagraítear i bpointe 7 (nósanna imeachta Bainistíochta).
the Commission shall monitor the ESG profile of the assets of the ECSC in liquidation and, on completion of the liquidation, the assets of the Research Fund for Coal and Steel, and report on it within the annual report referred to in point 7 (Management procedures).
#2441231
Tugtar isteach le Rialachán (AE) 2019/2089 ó Pharlaimint na hEorpa agus ón gComhairle, arna chomhlánú ag Rialacháin Tarmligthe (AE) 2020/1816, (AE) 2020/1817 agus (AE) 2020/1818 ón gCoimisiún, ceanglais maidir le nochtadh comhshaoil, sóisialta agus rialachais (“ESG”) le haghaidh riarthóirí tagarmharcanna agus íoschaighdeáin chun Tagarmharcanna Aistrithe Aeráide AE agus Tagarmharcanna AE atá ailínithe le Comhaontú Pháras a chruthú.
Regulation (EU) 2019/2089 of the European Parliament and of the Council, complemented by Commission Delegated Regulations (EU) 2020/1816, (EU) 2020/1817 and (EU) 2020/1818, introduces environmental, social and governance (‘ESG’) disclosure requirements for benchmark administrators and minimum standards for the construction of EU Climate Transition Benchmarks and EU Paris-aligned Benchmarks.
#2442353
Ceanglaítear le Rialachán (AE) Uimh. 575/2013 ó Pharlaimint na hEorpa agus ón gComhairle ar institiúidí móra a bhfuil urrúis eisithe acu a ligtear isteach chun a dtrádála ar mhargadh rialáilte faisnéis a nochtadh ar rioscaí ESG ón 28 Meitheamh 2022.
Regulation (EU) No 575/2013 of the European Parliament and of the Council requires large institutions which have issued securities that are admitted to trading on a regulated market to disclose information on ESG risks from 28 June 2022.
#2484562
Ar an gcúis sin, agus chun comhsheasmhacht a chothú leis na nochtaí comhshaoil, sóisialta agus rialachais (ESG) a cheanglaítear ar leibhéal tagarmhairc le Rialachán (AE) 2016/1011 ó Pharlaimint na hEorpa agus ón gComhairle, ba cheart do rannpháirtithe sa mhargadh airgeadais comparáid a dhéanamh ina dtuarascálacha tréimhsiúla idir feidhmíocht an táirge airgeadais lena mbaineann agus feidhmíocht an tagarmhairc ainmnithe le haghaidh na dtáscairí inbhuanaitheachta sin uile atá ábhartha chun bunús a thabhairt go bhfuil an tagarmharc ainmnithe ailínithe le saintréithe comhshaoil nó sóisialta an táirge airgeadais nó a chuspóir infheistíochta inbhuanaithe.
For that reason, and to foster consistency with the environmental, social and governance (ESG) disclosures required at benchmark level by Regulation (EU) 2016/1011 of the European Parliament and Council, financial market participants should compare in their periodic reports the performance of the financial product concerned with that of the designated reference benchmark for all those sustainability indicators that are relevant to substantiate that the designated benchmark is aligned with the environmental or social characteristics of the financial product or its sustainable investment objective.
#2485001
míniú ar an gcaoi a bhfuil an t-innéacs atá ainmnithe mar thagarmharc éagsúil le hinnéacs leathan margaidh ábhartha, lena n-áirítear an fheidhmíocht, i rith na tréimhse a chumhdaítear leis an tuarascáil thréimhsiúil, innéacs leathan margaidh ábhartha de na táscairí inbhuanaitheachta a mheasann an rannpháirtí sa mhargadh airgeadais a bheith ábhartha chun ailíniú an innéacs a chinneadh leis na saintréithe comhshaoil nó sóisialta a chuirtear chun cinn leis an táirge airgeadais agus tosca ESG dá dtagraítear sa ráiteas tagarmhairc a fhoilsíonn an riarthóir tagarmhairc i gcomhréir le hAirteagal 27(1) de Rialachán (AE) 2016/1011;
an explanation of how the index designated as a reference benchmark differs from a relevant broad market index, including the performance, during the period covered by the periodic report, of the sustainability indicators deemed relevant by the financial market participant to determine the alignment of the index with the environmental or social characteristics promoted by the financial product and the ESG factors referred to in the benchmark statement published by the benchmark administrator in accordance with Article 27(1) of Regulation (EU) 2016/1011;