On 6 October 2022, there was published in the Official Journal of the European Union (OJ) a European Commission Notice on the interpretation of certain legal provisions of the Disclosures Delegated Act (Delegated Regulation 2021/2178) under Article 8 of EU Taxonomy Regulation on the reporting of eligible economic activities and assets.

The Commission Notice sets out responses to frequently asked questions on the Disclosures Delegated Act and complements FAQs that the Commission issued last December on how financial and non-financial undertakings should report taxonomy-eligible economic activities and assets with the Disclosures Delegated Act.