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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.

Pays/Territoire
Union européenne
Type du document
Règlement
Date
2021
Source
FAO, FAOLEX
Source d'origine
Official Journal of the European Union L443, 10 December 2021, pp. 9-67.
Sujet
Environnement gén.
Mot clé
Planification environnementale Normes environnementales Commerce/industrie/sociétés Protection de l’environnement Développement durable Politique/planification Normes
Aire géographique
Países de la Unión Europea
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.
Résumé

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.

Texte intégral
Anglais
Site web
eur-lex.europa.eu

Références - Législation

Implemente

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

Législation | Union européenne | 2020

Mot clé: Biodiversité, Changement de climat, Risques, Préservation de l'écosystème, Planification environnementale, Normes environnementales, Aire marine, Pollution de la mer, Lutte contre la pollution, Protection de l’environnement, Évaluation/gestion des risques, Développement durable, Utilisation durable, Politique/planification, Normes, Gestion/conservation, Principe de précaution, Pollution des eaux douces, Gestion des resources en eau douce, Protection de l'habitat, Protection des espèces

Source: FAO, FAOLEX