Laws and regulations

Acts and directly binding EU regulations

Taxonomy Regulation

Regulation (EU) 2020/852 (external link) of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (Taxonomy Regulation)
Commission Delegated Regulation (EU) 2021/2178 (external link) of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation
Commission Delegated Regulation (EU) 2021/2139 (external link) of 4 June 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives
Commission Delegated Regulation (EU) 2022/1214 (external link) of 9 March 2022 amending Delegated Regulation (EU) 2021/2139 as regards economic activities in certain energy sectors and Delegated Regulation (EU) 2021/2178 as regards specific public disclosures for those economic activities
Commission Delegated Regulation (EU) 2023/2485 (external link) of 27 June 2023 amending Delegated Regulation (EU) 2021/2139 by establishing additional qualifying criteria for environmentally sustainable economic activities as regards climate change mitigation and adaptation objectives
Commission Delegated Regulation (EU) 2023/2486 (external link) of 27 June 2023 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing qualifying criteria for environmentally sustainable economic activities as regards other environmental objectives and amending Commission Delegated Regulation (EU) 2021/2178 as regards specific public disclosures for those economic activities
Commission Delegated Regulation (EU) 2026/73 (external link) of 4 July 2025 amending Delegated Regulation (EU) 2021/2178 as regards the simplification of the content and presentation of information to be disclosed concerning environmentally sustainable activities and Delegated Regulations (EU) 2021/2139 and (EU) 2023/2486 as regards simplification of certain technical screening criteria for determining whether economic activities cause no significant harm to environmental objectives

Sustainable Finance Disclosure Regulation – SFDR

Regulation (EU) 2019/2088 (external link) of the European Parliament and of the Council of 27 November 2019 on sustainability-related disclosures in the financial services sector (SFDR)
Commission Delegated Regulation (EU) 2022/1288 (external link) of 6 April 2022 supplementing Regulation (EU) 2019/2088 of the European Parliament and of the Council with regard to regulatory technical standards specifying the details of the content and presentation of the information in relation to the principle of ‘do no significant harm’, specifying the content, methodologies and presentation of information in relation to sustainability indicators and adverse sustainability impacts, and the content and presentation of the information in relation to the promotion of environmental or social characteristics and sustainable investment objectives in pre-contractual documents, on websites and in periodic reports
Commission Delegated Regulation (EU) 2023/363 (external link) of 31 October 2022 amending and correcting the regulatory technical standards laid down in Delegated Regulation (EU) 2022/1288 as regards the content and presentation of information in relation to disclosures in pre-contractual documents and periodic reports for financial products investing in environmentally sustainable economic activities

Integration of ESG risks, factors and preferences in the capital market regulation

Commission Delegated Regulation (EU) 2021/1253 (external link) of 21 April 2021 amending Delegated Regulation (EU) 2017/565 as regards the integration of sustainability factors, risks and preferences into certain organisational requirements and operating conditions for investment firms
Commission Delegated Regulation (EU) 2021/1255 (external link) of 21 April 2021 amending Delegated Regulation (EU) No 231/2013 as regards the sustainability risks and sustainability factors to be taken into account by Alternative Investment Fund Managers
Commission Delegated Regulation (EU) 2021/1256 (external link) of 21 April 2021 amending Delegated Regulation (EU) 2015/35 as regards the integration of sustainability risks in the governance of insurance and reinsurance undertakings
Commission Delegated Regulation (EU) 2021/1257 (external link) of 21 April 2021 amending Delegated Regulations (EU) 2017/2358 and (EU) 2017/2359 as regards the integration of sustainability factors, risks and preferences into the product oversight and governance requirements for insurance undertakings and insurance distributors and into the rules on conduct of business and investment advice for insurance-based investment products

Regulation on European green bonds

Regulation (EU) 2023/2631 (external link) of the European Parliament and of the Council of 22 November 2023 on European Green Bonds and optional disclosures for bonds marketed as environmentally sustainable and for sustainability-linked bonds
Commission Delegated Regulation (EU) 2025/753 (external link) of 16 April 2025 supplementing Regulation (EU) 2023/2631 by establishing the content, methodologies, and presentation of the information to be voluntarily disclosed by issuers of bonds marketed as environmentally sustainable or of sustainability-linked bonds in the templates for periodic post-issuance disclosures
Commission Delegated Regulation (EU) 2025/754 (external link) of 16 April 2025 supplementing Regulation (EU) 2023/2631 by specifying rules of procedure for the exercise of the power to impose fines or periodic penalty payments by the European Securities and Markets Authority on external reviewers
Commission Delegated Regulation (EU) 2025/755 (external link) of 16 April 2025 supplementing Regulation (EU) 2023/2631 by specifying the type of fees to be charged by ESMA to external reviewers of European Green Bonds, the matters in respect of which fees are due, the amount of the fees, and the manner in which those fees are to be paid
Commission Implementing Regulation (EU) 2025/2179 (external link) of 12 September 2025 laying down implementing technical standards for the application of Regulation 2023/2631 with regard to the standard forms, templates, and procedures for the provision of the information for an application for registration as an external reviewer for European Green Bonds
Commission Delegated Regulation (EU) 2025/2180 (external link) of 12 September 2025 supplementing Regulation (EU) 2023/2631 with regard to regulatory technical standards specifying the conditions for the registration of external reviewers, the criteria for assessing the sound and prudent management of external reviewers, the appropriateness of the knowledge, experience and training of the external reviewers’ employees, and the conditions under which external reviewers can outsource their assessment activities
Commission Implementing Regulation (EU) 2026/543 (external link) of 12 March 2026 laying down implementing technical standards for the application of Regulation (EU) 2023/2631 of the European Parliament and of the Council with regard to the standard forms, templates and procedures for the notification of material changes in the information provided for registration as an external reviewer
Commission Delegated Regulation (EU) 2026/544 (external link) of 12 March 2026 supplementing Regulation (EU) 2023/2631 of the European Parliament and of the Council with regard to regulatory technical standards specifying the criteria for assessing the appropriateness, adequacy and effectiveness of the systems, resources and procedures of external reviewers, their compliance function, internal policies and procedures, assessment methodologies and information used for reviews, as well as the information and the form and content of applications for recognition of third-country external reviewers

Corporate Sustainability Reporting Directive (CSRD)

Directive (EU) 2022/2464 (external link) of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (transposed through amendments to Act No. 563/1991 Coll., on Accounting, Act No. 93/2009 Coll., on Auditors, and Act No. 256/2004 Coll., on Capital Market Undertakings; the transposition of the amendments to the Directive has not yet been completed).
Commission Delegated Regulation (EU) 2023/2772 (external link) of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards (ESRS)
Commission Delegated Regulation (EU) 2025/1416 (external link) of 11 July 2025 amending Delegated Regulation (EU) 2023/2772 as regards the postponement of the date of application of the disclosure requirements for certain undertakings
Commission Delegated Regulation (EU) 2026/1560 (external link) of 3 July 2026 supplementing Directive 2013/34/EU of the European Parliament and of the Council by establishing sustainability reporting standards for voluntary use by undertakings protected by the value chain cap
Commission Delegated Regulation (EU) 2026/1563 (external link) of 3 July 2026 amending Delegated Regulation (EU) 2023/2772 as regards the simplification of certain sustainability reporting standards

Regulation on ESG Rating Activities

Regulation (EU) 2024/3005 (external link) of the European Parliament and of the Council of 27 November 2024 on the transparency and integrity of Environmental, Social and Governance (ESG) rating activities, and amending Regulations (EU) 2019/2088 and (EU) 2023/2859
Commission Delegated Regulation (EU) 2026/1119 (external link) of 26 May 2026 supplementing Regulation (EU) 2024/3005 of the European Parliament and of the Council with regard to regulatory technical standards specifying the information to be included in the application for authorisation as an ESG rating provider and in the application for recognition of an ESG rating provider
Commission Delegated Regulation (EU) 2026/910 (external link) of 24 April 2026 supplementing Regulation (EU) 2024/3005 of the European Parliament and of the Council with regard to fees charged by the European Securities and Markets Authority to ESG rating providers
Commission Delegated Regulation (EU) 2026/904 (external link) of 24 April 2026 supplementing Regulation (EU) 2024/3005 of the European Parliament and of the Council with regard to rules of procedure on fines and periodic penalty payments imposed to ESG rating providers by the European Securities and Markets Authority
Commission Delegated Regulation (EU) 2026/872 (external link) of 21 April 2026 supplementing Regulation (EU) 2024/3005 of the European Parliament and of the Council with regard to regulatory technical standards specifying the measures and safeguards to be implemented by ESG rating providers to separate their ESG rating activities from their other activities
Commission Delegated Regulation (EU) 2026/871 (external link) of 21 April 2026 supplementing Regulation (EU) 2024/3005 of the European Parliament and of the Council with regard to regulatory technical standards specifying the elements of ESG rating products to be disclosed to the public and to users of ESG ratings, rated items and issuers of rated items

Regulation on EU Climate Benchmarks

Regulation (EU) 2019/2089 (external link) of the European Parliament and of the Council of 27 November 2019 amending Regulation (EU) 2016/1011 as regards EU Climate Transition Benchmarks, EU Paris-aligned Benchmarks and sustainability-related disclosures for benchmarks
Commission Delegated Regulation (EU) 2020/1818 (external link) of 17 July 2020 supplementing Regulation (EU) 2016/1011 of the European Parliament and of the Council as regards minimum standards for EU Climate Transition Benchmarks and EU Paris-aligned Benchmarks
Commission Delegated Regulation (EU) 2020/1817 (external link) of 17 July 2020 supplementing Regulation (EU) 2016/1011 of the European Parliament and of the Council as regards the minimum content of the explanation on how environmental, social and governance factors are reflected in the benchmark methodology
Commission Delegated Regulation (EU) 2020/1816 (external link) of 17 July 2020 supplementing Regulation (EU) 2016/1011 of the European Parliament and of the Council as regards the explanation in the benchmark statement of how environmental, social and governance factors are reflected in each benchmark provided and published

Decrees

Decree No. 184/2022 (pdf, 53 kB, currently available in Czech only) amending Decree No. 244/2013 Coll., on more detailed regulation of some rules set out by the Act on Management Companies and Investment funds (inter alia transposition of Directive (EU) 2021/1270, external link)
Decree No. 185/2022 (pdf, 66 kB, currently available in Czech only) amending Decree No. 246/2013 Coll., on collective investment fund prospectus (statute); (adaptation on the SFDR and the Taxonomy regulation)
Decree No. 227/2022 (pdf, 49 kB, currently available in Czech only) amending Decree No. 308/2017 Coll. (pdf, 312 kB) on the more detailed regulation of certain rules in the provision of investment services (transposition of Directive (EU) 2021/1269, external link)

Note: This overview of selected sustainable finance regulations relates mainly to the capital market rules. The sustainable finance regulations for other financial sectors (typically for banking) are presented in the legislation overview for those sectors.