European Commission 6 July 2021, COMMISSION STAFF WORKING DOCUMENT Article 8 of Taxonomy Regulation Accompanying the document Commission Delegated Regulation (EU) .../... 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
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European Union · · · 06-07-2021
Contents 1. Introduction to and purpose of the Delegated Act under Article 8 of the Taxonomy Regulation 1.1. Context of the initiative 1.2. Purpose of the Delegated Act under Article 8 of the Taxonomy Regulation 1.2.1. Clarity and transparency 1.2.2. Disclosure of trajectory towards sustainability 1.2.3. Utility of disclosures 1.2.4. Consistency 1.3.
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