European Commission 6 July 2021, Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 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 (Text with EEA relevance)

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European Union · · · Cited by 196 · 06-07-2021

Article 1. Definitions
Article 2. Disclosures by non-financial undertakings
Article 3. Disclosures by asset managers
Article 4. Disclosures by credit institutions
Article 5. Disclosures by investment firms
Article 6. Disclosures by insurance and reinsurance undertakings
Article 7. Disclosure rules common to all financial undertakings
Article 8. Disclosure rules common to all financial undertakings and non-financial undertakings
Article 9. Review
Article 10. Entry into force and application
ANNEX I. KPIs OF NON-FINANCIAL UNDERTAKINGS

10.12.2021

Official Journal of the European Union

L 443/9

COMMISSION DELEGATED REGULATION (EU) 2021/2178

of 6 July 2021

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

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