On 8 November 2024, there was published in the Official Journal of the EU, a Commission Notice on the interpretation and implementation of certain legal provisions of the Disclosures Delegated Act under Article 8 of the EU Taxonomy Regulation on the reporting of Taxonomy-eligible and Taxonomy-aligned economic activities and assets. The purpose of the Commission Notice is to provide further interpretative and implementation guidance to financial undertakings in the form of replies to Frequently Asked Questions (FAQs) on the reporting of their key performance indicators under Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing the Taxonomy Regulation.

The FAQs originate from the stakeholders subject to the reporting requirements, the Platform on Sustainable Finance and national and European supervisory authorities. Through this Notice, the European Commission intends to facilitate the compliance of stakeholders with the regulatory requirements in a cost-effective way and to ensure the usability and comparability of the reported information for scaling up sustainable finance. The Commission may update these FAQs where appropriate.