Summary
This Directive and other sectoral delegated acts that adapt rules on fiduciary duties and that were adopted alongside also reinforce Regulation (EU) 2019/2088 of the European Parliament and of the Council7, Regulation (EU) 2019/2089 of the European Parliament and of the Council8 and Regulation (EU) 2020/852 of the European Parliament and of the Council. Those rules integrate sustainability considerations into the investment, advisory and disclosure processes in a consistent manner across sectors. They anchor environmental, social and governance (sustainability) considerations at the heart of the financial system to help transform Europe's economy into a greener, low-carbon, more resilient, resource- efficient and circular system.