Commission Delegated Regulation (EU) 2021/2178 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.
Country
Type of law
Regulation
Abstract
This Regulation lays down provisions on disclosure rules common to all financial undertakings and non-financial undertakings concerning environmentally sustainable economic activities (taxonomy-aligned activities). Annex I to this Regulation specifies the disclosure by non-financial undertakings of the information referred to in Article 8, paragraphs 1 and 2 of Regulation (EU) 2020/852. Furthermore, disclosures by asset managers, credit institutions, investment firms, insurance and reinsurance undertakings are also specified in annexes.
Attached files
Date of text
Entry into force notes
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
Repealed
No
Serial Imprint
Official Journal of the European Union L443, 10 December 2021, pp. 9-67.
Source language
English
Legislation Amendment
No