S.I. No. 86/2023 - European Union (Sustainability - Related Disclosures in the Financial Services Sector) (Occupational Pension Schemes) Regulations 2023 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.
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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 2023 S.I. No. 86/2023 - European Union (Sustainability - Related Disclosures in the Financial Services Sector) (Occupational Pension Schemes) Regulations 2023 S.I. No. 86/2023 - European Union (Sustainability - Related Disclosures in the Financial Services Sector) (Occupational Pension Schemes) Regulations 2023 AmendmentsLeasuithe Download PDF Íoslódáil PDF Notice of the making of this Statutory Instrument was published in “Iris Oifigiúil” of 7th March, 2023. I, HEATHER HUMPHREYS, Minister for Social Protection, in exercise of the powers conferred on me by section 3 of the European Communities Act 1972 (No. 27 of 1972) and for the purpose of giving full effect to Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 20191 , as amended by Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 20202 , hereby make the following regulations: 1. These Regulations may be cited as the European Union (Sustainability-Related Disclosures in the Financial Services Sector) (Occupational Pension Schemes) Regulations 2023. 2. The Pensions Act 1990 (No. 25 of 1990) is amended – (
- a)in section 2
(1), by the insertion of the following definition: “ ‘SFD Regulation’ means Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 20191 on sustainability-related disclosures in the financial services sector as amended by Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 20202 ;”, (b) in section 3A(1A), in paragraph (a), by the insertion of “or (1F)” after “59
(1)(ca)”, (c) in section 10
(1), by the insertion of the following paragraph after paragraph (fc): “(
- fd)to monitor compliance by the trustees of schemes and trust RACs with the SFD Regulation,”, (
- d)in section 54, by the insertion of the following subsection after subsection
(1): “(1A) The trustees of a scheme or trust RAC shall, further to a request made by the Pensions Authority, furnish it, by a date specified in the request, with such information as the Authority may require in relation to compliance with section 59(1F).”, and (
- e)in section 59, by the insertion of the following subsection after subsection (1E): “(1F) The trustees of a scheme or trust RAC shall comply with the following articles of the SFD Regulation: (
- a)article 3
(1); (b) article 4
(1),
(2),
(3),
(4); (
- c)article 5; (
- d)article 6
(1),
(3); (
- e)article 7; (
- f)article 8
(1),
(2),
(2a); (g) article 9
(1),
(2),
(3),
(4),
(4a); (h) article 10
(1); (i) article 11
(1),
(2); (j) article 12
(1); (k) article 13
(1); (l) article 15
(1).”. GIVEN under my Official Seal, 23 February,
- HEATHER HUMPHREYS, Minister for Social Protection. EXPLANATORY NOTE (This note is not part of the Instrument and does not purport to be a legal interpretation.) These Regulations amend the Pensions Act 1990 to provide that the Pension Authority’s existing powers of supervision and enforcement are extended to the provisions of Regulation (EU) 2019/
- 1 OJ L 317, 9.12.2019, p. 1 2 OJ L 198, 22.6.2020, p. 13 1 OJ L 317, 9.12.2019, p. 1 2 OJ L 198, 22.6.2020, p. 13 Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais