Inhaltliche Beschreibung
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:
- What is the EU Taxonomy Article 8 disclosures delegated act?
- What are the main benefits for financial and non-financial companies associated with this disclosures delegated act?
- 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?
- How does this delegated act interact with the Non-Financial Reporting Directive (NFRD) and related proposal for a Corporate Sustainability Reporting Directive (CSRD)?
- How will this disclosures delegated act interact with the SFDR and the forthcomings Ecolabel and EU Green Bond Standard?
- What should non-financial companies report under this disclosures delegated act?
- What should financial companies report under this disclosures delegated act?
- 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?
- How does this disclosures delegated act treat exposures to government entities in the reporting of financial companies?
- Does this disclosures delegated act include derivatives in scope of the reporting of financial companies?
- What is the timeframe for adoption and implementation of this disclosures delegate act, and will there be a phased entry into force?
- What are the immediate next steps?
- Once adopted, will this disclosures delegated act be reviewed?
referenzierte Dokumente:
Mutterdokumente
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