Ecolex Logo
The gateway to
environmental law
Search results » Legislation

Commission Delegated Regulation (EU) 2021/2178 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council 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.

Country/Territory
European Union
Document type
Regulation
Date
2021
Source
FAO, FAOLEX
Original source
Official Journal of the European Union L443, 10 December 2021, pp. 9-67.
Subject
Environment gen.
Keyword
Environmental planning Environmental standards Business/industry/corporations Protection of environment Sustainable development Policy/planning Standards
Geographical area
European Union Countries
Entry into force notes
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
Abstract

This Regulation lays down provisions on disclosure rules common to all financial undertakings and non-financial undertakings concerning environmentally sustainable economic activities (taxonomy-aligned activities). Annex I to this Regulation specifies the disclosure by non-financial undertakings of the information referred to in Article 8, paragraphs 1 and 2 of Regulation (EU) 2020/852. Furthermore, disclosures by asset managers, credit institutions, investment firms, insurance and reinsurance undertakings are also specified in annexes.

Full text
English
Website
eur-lex.europa.eu

References - Legislation

Implements

Regulation (EU) 2020/852 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088.

Legislation | European Union | 2020

Keyword: Biodiversity, Climate change, Hazards, Ecosystem preservation, Environmental planning, Environmental standards, Marine area, Marine pollution, Pollution control, Protection of environment, Risk assessment/management, Sustainable development, Sustainable use, Policy/planning, Standards, Management/conservation, Precautionary principle, Freshwater pollution, Freshwater resources management, Protection of habitats, Protection of species

Source: FAO, FAOLEX