OJEU: publication of Delegated Regulation 2026/871 setting out the ESG information to be disclosed

On 28 July 2026, the European Commission published in the Official Journal of the European Union (OJEU) Delegated Regulation 2026/871 of 21 April 2026, supplementing Regulation (EU) 2024/3005 of the European Parliament and of the Council with regulatory technical standards specifying the elements of ESG rating products to be disclosed to the public and to users of ESG ratings, the rated items and the issuers of rated items

It specifies the information that ESG rating providers must disclose to the public, to users of these ratings, to rated entities and to issuers, in order to ensure comparable and consistent information. In particular, it defines the structure and sequence of the information to be published, details of what is rated, the risks and impacts covered, general and specific…