(a)

the manner in which sustainability risks are integrated into their investment decisions; and

(b)

the results of the assessment of the likely impacts of sustainability risks on the returns of the financial products they make available.

(a)

the manner in which sustainability risks are integrated into their investment or insurance advice; and

(b)

the result of the assessment of the likely impacts of sustainability risks on the returns of the financial products they advise on.

(a)

for AIFMs, in the disclosures to investors referred to in Article 23(1) of Directive 2011/61/EU;

(b)

for insurance undertakings, in the provision of information referred to in Article 185(2) of Directive 2009/138/EC or, where relevant, in accordance with Article 29(1) of Directive (EU) 2016/97;

(c)

for IORPs, in the provision of information referred to in Article 41 of Directive (EU) 2016/2341;

(d)

for managers of qualifying venture capital funds, in the provision of information referred to in Article 13(1) of Regulation (EU) No 345/2013;

(e)

for managers of qualifying social entrepreneurship funds, in the provision of information referred to in Article 14(1) of Regulation (EU) No 346/2013;

(f)

for manufacturers of pension products, in writing in good time before a retail investor is bound by a contract relating to a pension product;

(g)

for UCITS management companies, in the prospectus referred to in Article 69 of Directive 2009/65/EC;

(h)

for investment firms which provide portfolio management or provide investment advice, in accordance with Article 24(4) of Directive 2014/65/EU;

(i)

for credit institutions which provide portfolio management or provide investment advice, in accordance with Article 24(4) of Directive 2014/65/EU;

(j)

for insurance intermediaries and insurance undertakings which provide insurance advice with regard to IBIPs and for insurance intermediaries which provide insurance advice with regard to pension products exposed to market fluctuations, in accordance with Article 29(1) of Directive (EU) 2016/97;

(k)

for AIFMs of ELTIFs, in the prospectus referred to in Article 23 of Regulation (EU) 2015/760;

(l)

for PEPP providers, in the PEPP key information document referred to in Article 26 of Regulation (EU) 2019/1238.