introduces more detailed reporting requirements, and a requirement to report according to mandatory EU sustainability reporting standards.requires the audit (assurance) of reported information. extends the scope to all large companies and all companies listed on regulated markets (except listed micro-enterprises).The Commission adopted a proposal for a Corporate Sustainability Reporting Directive (CSRD), which would amend the existing reporting requirements of the NFRD. Proposal for a Corporate Sustainability Reporting Directive (CSRD) More on implementing and delegated acts to the Taxonomy Regulation.Frequently asked questions: What is the EU Taxonomy and how will it work in practice?.Factsheet: How does the EU taxonomy fit within the sustainable finance framework?.Opinion of the Regulatory Scrutiny Board on the impact assessment accompanying the EU Taxonomy Climate Delegated Act.Summary of the impact assessment accompanying the EU Taxonomy Climate Delegated Act.Impact assessment accompanying the EU Taxonomy Climate Delegated Act.Text of the EU Taxonomy Climate Delegated Act.Frequently asked questions on the EU Taxonomy Climate Delegated Act.Text of the Delegated Act and accompanying documents The delegated act is applicable from 1 January 2022. On 9 December 2021, a first delegated act on sustainable activities for climate change mitigation and adaptation objectives of the EU Taxonomy (“Climate Delegated Act”) was published in the Official Journal. The EU Taxonomy Climate Delegated Act aims to support sustainable investment by making it clearer which economic activities most contribute to meeting the EU’s environmental objectives. Factsheet: EU sustainable finance: April package.Text of communication on EU taxonomy, corporate sustainability reporting, sustainability preferences and fiduciary duties.They will make the EU a global leader in setting standards for sustainable finance. The European Commission adopted on 21 April 2021 an ambitious and comprehensive package of measures to help improve the flow of money towards sustainable activities across the European Union.īy enabling investors to re-orient investments towards more sustainable technologies and businesses, these measures will be instrumental in making Europe climate neutral by 2050.
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