On 17 May 2023, the European Supervisory Authorities (ESAs) published consolidated questions and answers on the Sustainable Finance Disclosure Regulation (SFDR) and its Delegated Regulation (Commission Delegated Regulation 2022/1288).

The document combines responses given by the European Commission to questions requiring interpretation of Union Law according to Article 16b(5) of the ESA Regulations, which are colour coded in blue, and responses generated by the ESAs relating to the practical application or implementation of SFDR under Article 16b(1) of the ESA Regulations, which are not colour coded.