FAQs EU TaxVO II

Der Zweck dieses FAQ-Dokuments ist es, eine Anleitung zum Inhalt des delegierten Rechtsakts zur EU-Taxonomie nach Artikel 8 (2021/2178) zu geben. Folgende Fragen werden beantwortet:

1. What is the EU Taxonomy Article 8 disclosures delegated act?
2. What are the main benefits for financial and non-financial companies associated with this disclosures delegated act?
3. How does this disclosures delegated act interact with the climate delegated act adopted on 4 June and the future environmental delegated act specifying the technical screening criteria for the remaining environmental objectives?
4. How does this delegated act interact with the Non-Financial Reporting Directive (NFRD) and related proposal for a Corporate Sustainability Reporting Directive (CSRD)?
5. How will this disclosures delegated act interact with the SFDR and the forthcomings Ecolabel and EU Green Bond Standard?
6. What should non-financial companies report under this disclosures delegated act?
7. What should financial companies report under this disclosures delegated act?
8. How does this disclosures delegated act treat exposures to companies that are not subject to the reporting under this delegated act (SMEs, non-EU companies) in the reporting of financial companies?
9. How does this disclosures delegated act treat exposures to government entities in the reporting of financial companies?
10. Does this disclosures delegated act include derivatives in scope of the reporting of financial companies?
11. What is the timeframe for adoption and implementation of this disclosures delegate act, and will there be a phased entry into force?
12. What are the immediate next steps?
13. Once adopted, will this disclosures delegated act be reviewed?