Legal & Regulatory News

Commission Delegated Regulation published in Official Journal of the European Union supplementing disclosure obligations under the Taxonomy Regulation

On 10 December 2021, Commission Delegated Regulation ((EU) 2021/2178) (CDR) was published in the Official Journal of the European Union supplementing Article 8 of the Taxonomy Regulation ((EU) 2020/852).

The CDR supplements Article 8 by specifying the content and presentation of information that is to be disclosed by undertakings subject to Articles 19a or 29a of the Non-Financial Reporting Directive (2014/95/EU) which concerns environmentally sustainable economic activities and the methodology to comply with the disclosure obligations thereunder.

Click here to access the CDR.