Commission Delegated Regulation (EU) 2021/2178 supplements regulation 2020/852 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. It was amended by ommission Delegated Regulation (EU) 2022/1214 to adjust disclosure and reporting obligations for financial and non‑financial entities in light of the newly included nuclear and gas activities.
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- Commission Delegated Regulation (EU) 2021/2178 supplementing Regulation (EU) 2020/852 and amended by Commission Delegated Regulation (EU) 2022/1214
Commission Delegated Regulation (EU) 2021/2178 supplementing Regulation (EU) 2020/852 and amended by Commission Delegated Regulation (EU) 2022/1214
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Group
Topics
Policy instrument
Risk
Just transition
Renewable energy
Fossil fuel
Greenhouse gas
Economic sector
Adaptation/resilience
Finance
Part of a collection
EU Taxonomy Regulation
- Commission Delegated Regulation (EU) 2021/2139 supplementing Regulation (EU) 2020/852 by establishing the technical screening criteria for an economic activity qualifies as contributing to climate change mitigation, adaptation or to cause no significant harm
- Regulation (EU) 2020/852 on the establishment of a framework to facilitate sustainable investment (Taxonomy Regulation)
- Commission Delegated Regulation (EU) 2021/2178 supplementing Regulation (EU) 2020/852 and amended by Commission Delegated Regulation (EU) 2022/1214
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