Diario Oficial de la Unión Europea del 16/6/2023 - Comunicaciones e Informaciones
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Fuente: Diario Oficial de la Unión Europea - Comunicaciones e Informaciones
16.6.2023
EN
Official Journal of the European Union
C 211/1
II
Information
INFORMATION FROM EUROPEAN UNION INSTITUTIONS, BODIES, OFFICES
AND AGENCIES
EUROPEAN COMMISSION
COMMISSION NOTICE
on the interpretation and implementation of certain legal provisions of the EU Taxonomy Regulation and links to the Sustainable Finance Disclosure Regulation 2023/C 211/01
This Frequently Asked Questions document FAQ aims to provide some clarifications on how operators should consider the requirements for compliance with minimum safeguards under the Article 18 of Regulation EU 2020/852 of the European Parliament and of the Council 1 thereafter Taxonomy Regulation. This document also aims to clarify the status of investments in Taxonomy-aligned economic activities and assets under Regulation EU 2019/2088, i.e. the Sustainable Finance Disclosure Regulation thereafter SFDR 2.
The frequently asked questions contained in this document clarify existing provisions in the applicable legislation. They do not extend in any way the rights and obligations deriving from such legislation, nor do they introduce any additional requirements for the concerned operators and competent authorities. The FAQ is merely intended to assist financial and non-financial undertakings in implementing the relevant legal provisions. Only the Court of Justice of the European Union is competent to authoritatively interpret EU law. The views expressed in this Notice cannot prejudge the position that the European Commission might take before the EU and national courts.
Table of Contents
Page Minimum safeguards under the EU Taxonomy Regulation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
1. What role do the minimum safeguards play in the EU Taxonomy Regulation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
2. How are the minimum safeguards defined under the Article 18 of the EU Taxonomy? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
3. What are the key expectations for undertakings under Article 18 of the Taxonomy Regulation? . . . . . . . . . . . . . . . . . . . . . . . 3
Interactions with the SFDR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
4. Do Taxonomy-aligned investments qualify as sustainable investment under the SFDR? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
1 Regulation EU 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation EU 2019/2088 OJ L 198, 22.6.2020, p. 13.
2 Regulation EU 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability-related disclosures in the financial services sector OJ L 317, 9.12.2019, p. 1.
