Sustainable finance legislation includes directives and regulations of the European Parliament and the Council of the European Union and delegated acts (directives/regulations) issued by the European Commission on green finance.
Delegated acts (directives or regulations) adopted by the European Commission are issued to implement or supplement provisions of EU legislation.
Some delegated acts represent Regulatory Technical Standards developed by the European Supervisory Authorities (ESMA, EIOPA, EBA or the Joint Committee of the 3 European Supervisory Authorities - ESAs).