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.

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.

2021-07-06