On 10 December 2021, there was published in the Official Journal of the European Union (OJ) Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing the Taxonomy Regulation by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of the Accounting Directive concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation. The Delegated Regulation enters into force 20 days after its publication in the OJ (30 December 2021). It shall apply from 1 January 2022, the application of specific requirements depends on whether an entity is a financial undertaking or non-financial undertaking.

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