Tangible Software Solutions 10.2023 download the new version

Non-financial undertakings will commence reporting their Taxonomy Key Performance Indicators (KPIs) as of 1 January 2023. The Commission has already published three sets of guidance on the content of the Disclosures Delegated Act, namely:Ī Commission staff document Frequently Asked Questions’ (FAQs) on ‘What is the EU Taxonomy Article 8 delegated act and how will it work in practice?’Ī Commission staff document ‘Frequently Asked Questions’ (FAQs) on how financial and non-financial undertakings should report their Taxonomy-eligible economic activities and assets in accordance with the Disclosures Delegated Act ( 6).Ī Commission Notice on the interpretation of certain legal provisions of the Disclosures Delegated Act on the reporting of Taxonomy-eligible economic activities ( 7). The Commission adopted in July 2021, a delegated act that specifies the disclosure obligations of undertakings under Article 8 of the Taxonomy Regulation with respect to the Taxonomy-eligibility and alignment of their activities (‘Disclosures Delegated Act’) ( 4). In March 2022, the Commission amended the Climate Delegated Act by adding criteria for certain new energy activities ( 3). In June 2021, the Commission adopted the EU Taxonomy Climate Delegated Act ( 2) to implement the Taxonomy Regulation with respect to economic activities contributing substantially to climate change mitigation and adaptation objectives (referred to as ‘Taxonomy-aligned activities’). The Regulation on the establishment of a framework to facilitate sustainable investment (‘Taxonomy Regulation’), has created a unified EU classification system of environmentally sustainable economic activities and imposed transparency obligations on certain non-financial and financial undertakings with respect to those activities ( 1). On the interpretation and implementation of certain legal provisions of the Disclosures Delegated Act under Article 8 of EU Taxonomy Regulation on the reporting of Taxonomy-eligible and Taxonomy-aligned economic activities and assets (second Commission Notice) (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

Commission Notice on the interpretation and implementation of certain legal provisions of the Disclosures Delegated Act under Article 8 of EU Taxonomy Regulation on the reporting of Taxonomy-eligible and Taxonomy-aligned economic activities and assets (second Commission Notice)

Tangible Software Solutions 10.2023 download the new version