Article 62
Information on sustainable investments for financial products with the objective of sustainable investment
1.
For the financial products referred to in Article 5, first paragraph, of Regulation (EU) 2020/852, the section ‘What was the proportion of sustainability-related investments?’ in the template set out in Annex V shall contain all of the following information:
(a)
a breakdown in accordance with Article 55(1), point (a);
(b)
a description of the sustainable investments in environmentally sustainable economic activities during the period covered by the periodic report, including:
(i)
the information in accordance with Article 55(1), point (b)(i);
(ii)
a graphical representation in the form of a bar chart in accordance with Article 55(1), point (b)(ii);
(iii)
a graphical representation in the form of a bar chart in accordance with Article 55(1), point (b)(iii);
(iv)
the information referred to in Article 15(3), point (b);
(v)
a breakdown in accordance with Article 55(1), point (b)(v);
(vi)
where the financial product invested in sustainable investments with an environmental objective but that are not environmentally sustainable economic activities, a clear explanation of the reasons for doing so;
(vii)
where the financial market participant has provided at least one previous periodic report in accordance with this Section for the financial product, a historical comparison of the degree to which the investments were made in environmentally sustainable economic activities during the period covered by the periodic report and during previous periods;
(c)
a narrative explanation in accordance with Article 55(1), point (b)(viii);
(d)
for financial products having sustainable investments with a social objective, the section ‘What was the share of socially sustainable investments during the period covered by the periodic report’ in the template set out in Annex V shall also contain the share of those sustainable investments.
2.
For the purposes of paragraph 1, point (b)(ii) and point (b)(iii), financial market participants shall apply Article 55(2).