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Delegated Regulation on disclosures related to environmentally sustainable economic activities of undertakings
REGULAMENTO DELEGADO (UE) …/... DA COMISSÃO que complementa o Regulamento (UE) 2020/852 do Parlamento Europeu e do Conselho especificando o teor e a apresentação das informações a divulgar pelas empresas abrangidas pelos artigos 19.º-A ou 29.º-A da Diretiva 2013/34/UE relativamente às atividades económicas sustentáveis do ponto de vista ambiental, bem como a metodologia para dar cumprimento a essa obrigação de divulgação
Initiative summary:
This delegated act complements the EU Taxonomy Regulation on sustainable investments. It specifies the application of the obligation for large listed corporates, banks and insurance companies to publish information on how and to what extent their activities are aligned with the EU Taxonomy. This will allow market participants access to better information regarding sustainable investments, thus enhancing capital flows towards sustainable activities in the single market.