Taxonomy regulation

Topic area:
Status: 17.06.2022 |
Archived
Key words:
Sustainable Finance / ESG, Main version, Amendment, Disclosure
Initiative
Official name
REGULATION (EU) 2020/852 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088
Type
Regulation
Level 1
Initiator
EU
Submitted
24.05.2018
Doc. code
2020/852
Summary
Status
Status

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Current version
Final version
18.06.2020
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Sustainable Finance Disclosure Regulation (SFDR) (binding, Main version, EU)
Fund Location Act (FoStoG) (binding, Amendment, DE)
Amending certain regulations with respect to the establishment and operation of ESAPs (binding, Amendment, EU)
Amendment of AIFMG, BörseG, WaG, ZaDiG, et. al. - a.o. implementation of sustainable finance and ESA review (binding, Amendment, AT)
Level 2
Decision to implement various EU regulations on cross-border distribution and sustainability (binding, NL)
Taxonomy-related disclosures concerning environmentally sustainable economic activities (binding, Supplement, EU)
Delegated act on the EU climate taxonomy (binding, Supplement, EU)
Complementary Climate Delegated Act to accelerate decarbonisation (binding, EU)
Technical evaluation criteria for environmental objectives 3 - 6 (binding, Supplement, Amendment, EU)
Adjustment of the technical evaluation criteria for environmental objectives 1 - 2 (binding, Amendment, EU)
Level 3 / Other
Commission action plan on financing sustainable growth (non-binding, EU)
Guidelines for dealing with sustainability risks (binding, AT)
Advice to the European Commission under Article 8 of the Taxonomy Regulation (non-binding, EU)
Opinion on KPIs for transparency on environmentally sustainable activities and a green asset ratio (non-binding, EU)
Sustainable Finance Strategy for Germany (non-binding, DE)
Social Taxonomy (non-binding, EU)
Taxonomy extension options linked to environmental objectives (non-binding, EU)
Recommendations for technical screening criteria for the EU taxonomy (non-binding, EU)
DRSC-Forum on the application of the EU Taxonomy Regulation (non-binding, DE)
DRÄS 12: Amendment of GAS 20 due to FüPoG II and Taxonomy Regulation (binding, DE)
EU taxonomy: report on the application of the rules on minimum (social) protection (non-binding, EU)
Recommendations on Data and Usability of the EU Taxonomy (non-binding, EU)
EU Taxonomy: Implementation Challenges and Proposed Solutions (non-binding, DE)
FAQ on the application of minimum safeguards of Art. 18 Taxonomy Regulation (binding, EU)
FAQ on technical screening criteria for economic activities to mitigate climate change (binding, EU)
FAQ on the disclosure requirements relating to the Taxonomy eligibility and Taxonomy-aligned economic activities (binding, EU)
'Do No Significant Harm’ definitions and criteria across the EU Sustainable Finance framework (non-binding, Supplement, EU)
Concepts of sustainable investments and environmentally sustainable activities in the EU Sustainable Finance framework (non-binding, Supplement, EU)
Concept of estimates across the EU Sustainable Finance framework (non-binding, Supplement, EU)
FAQ: Interpretation and implementation of certain legal provisions on disclosure under Article 8 of the EU Taxonomy Regulation (binding, EU)

Source: EU, 2020/852, 2020