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1. Introduction 1 (RTS) under the EU Sustainable Finance Disclosure Regulation 2 (SFDR), which set out the detailed disclosure requirements for the principal adverse impacts sustainability statements 3 and the disclosure requirements for Article 8 4 and Article 9 5 funds or portfolios, together with the related mandatory disclosure templates. The revised RTS take account of the feedback received to the ESAs’ Consultation Paper of 23 April 2020 6 on the first draft of the RTS and also incorporate the mandatory disclosure templates following the feedback received by the ESAs to their onlin...