Diario Oficial de la Unión Europea del 6/10/2022 - Comunicaciones e Informaciones
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Source: Diario Oficial de la Unión Europea - Comunicaciones e Informaciones
6.10.2022
EN
Official Journal of the European Union
C 385/1
II
Information
INFORMATION FROM EUROPEAN UNION INSTITUTIONS, BODIES, OFFICES
AND AGENCIES
EUROPEAN COMMISSION
Commission Notice on the interpretation of certain legal provisions of the Disclosures Delegated Act under Article 8 of EU Taxonomy Regulation on the reporting of eligible economic activities and assets 2022/C 385/01
This frequently asked questions FAQs document aims to clarify the content of the Disclosures Delegated Act under Article 8 of the EU Taxonomy Regulation Disclosures Delegated Act 1 to aid its implementation.
The FAQs contained in this document clarify the provisions already contained in the applicable legislation. They do not extend in any way the rights and obligations deriving from such legislation nor introduce any additional requirements of the concerned operators and competent authorities. The FAQs are merely intended to assist financial and non-financial undertakings in the implementation of the relevant legal provisions. Only the Court of Justice of the European Union is competent to authoritatively interpret Union law. The views expressed in this Notice cannot prejudge the position that the European Commission might take before the Union and national courts.
On 20 December 2021, the Commission published 22 FAQs on how financial and non-financial undertakings should report taxonomy-eligible economic activities and assets in accordance with the Disclosures Delegated Act. This document complements these FAQs.
CONTENTS
Page GENERAL FAQS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
1. To what undertakings does the reporting obligation under the Taxonomy Regulation Article 8 Delegated Act apply? . . . . 3
2. How is an economic activity defined in the Disclosures Delegated Act? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
3. What is a Taxonomy-eligible economic activity? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
4. What are enabling and transitional economic activities in the context of Taxonomy-eligibility reporting? . . . . . . . . . . . . 5
5. How to identify and report eligibility for adaptation-related economic activities? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
1 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 OJ L 443, 10.12.2021, p. 9.
