Objectives
The main objective of the EET is to meet the upcoming requirements about SFDR and facilitate the exchange of ESG data between the distributors/insurers and product manufacturers.
Scope
An EET is produced per individual ISIN, despite most of the information being at the fund-level.
Template update
The EET version will evolve as regulatory changes occur.
Note that the template may change in the short term with the release of the final SFDR RTS, although no radical changes are expected from the current draft RTS.
Template characteristics
Template organisation
There exists several sections:
Section 1. Filing Information
This section provides information about the EET. It indicates which fields are mandatory, optional or conditional.
Section 2. Manufacturer information
This part provides information about the commitment of manufacturers to responsible investment and their Stewardship, for example if they are signatory of the PRI (Principle of Responsible Investment).
Section 3. Product Information
EET Section
Description
General Information
Main criteria
SFDR classification and look-through of art 9 or 8 sub invested funds
Product disclosure
Date and link to the pre-contractual & periodic disclosure
Sustainability preferences
Specific information about the sustainable objectives, ESG approach chosen, minimum or planned sustainable investments breakdown.
Taxonomy aligned investments
Principle adverse impact
There are different sub-section such as climate, Social matters, PAI specific to REITs or to sovereign
Screening criteria
Information about the specific exclusions done in the investment selection.
Country Specific Information
Specific information about France and Germany – already in EMT V4.2
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