Commission Delegated Regulation (EU) 2026/1092 of 21 May 2026 supplementing Directive 2014/65/EU of the European Parliament and of the Council with regard to regulatory technical standards for the establishment of an EU code of conduct for issuer-sponsored research

RTS establishing the EU code of conduct for issuer-sponsored research under the Listing Act changes to Article 24 MiFID II: defines issuer-sponsored research and sets how investment firms must assess that such research complies with the code (including the provider's conflicts of interest and organisational arrangements, possibly relying on an independent opinion) before using or distributing it; fully issuer-paid research must be made available to all investors.