Taxonomy-related disclosures concerning environmentally sustainable economic activities

Topic area:
Status: 29.12.2021 |
Current
Key words:
Sustainable Finance / ESG, Disclosure, Supplement, Hot topic
Initiative
Official name
COMMISSION DELEGATED REGULATION (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation
Type
Delegated Regulation
Level 2
Initiator
EU
Submitted
28.07.2020
Doc. code
2021/2178
Summary
Status
Status

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Current version
Final version
06.07.2021
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
Taxonomy regulation (binding, Main version, Amendment, EU)
Level 2
Complementary Climate Delegated Act to accelerate decarbonisation (binding, Amendment, EU)
Technical evaluation criteria for environmental objectives 3 - 6 (binding, Supplement, Amendment, EU)
Level 3 / Other
FAQ: Reporting according to Art. 8 of the Taxonomy Ordinance (binding, EU)
FAQ on the reporting of eligible economic activities and assets under the Taxonomy Regulation (binding, EU)
EU taxonomy: report on the application of the rules on minimum (social) protection (non-binding, EU)
FAQ on the disclosure requirements relating to the Taxonomy eligibility and Taxonomy-aligned economic activities (binding, EU)
Sustainability Reporting XBRL Taxonomies (non-binding, Supplement, EU)

Source: EU, 2021/2178, 2021