Updated 04/02/2025
In force since 30/12/2021

Version from: 01/01/2024
References (5)
21/11/2023
Amendment: Delegated Regulation 2023/2486 published in OJ
15/07/2022
Amendment: Delegated Regulation 2022/1214 published in OJ
10/12/2021
Delegated Regulation 2021/2178 published in OJ
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Delegated Regulation 2021/2178

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)

RecitalsArticle 1 - Definitions Q&AArticle 2 - Disclosures by non-financial undertakings Q&AArticle 3 - Disclosures by asset managers Q&AArticle 4 - Disclosures by credit institutions Q&AArticle 5 - Disclosures by investment firms Q&AArticle 6 - Disclosures by insurance and reinsurance undertakings Q&AArticle 7 - Disclosure rules common to all financial undertakings Q&AArticle 8 - Disclosure rules common to all financial undertakings and non-financial undertakings Q&AArticle 9 - Review Q&AArticle 10 - Entry into force and application Q&AANNEX I Q&AANNEX II Q&AANNEX III Q&AANNEX IV Q&AANNEX V Q&AANNEX VI Q&AANNEX VII Q&AANNEX VIII Q&AANNEX IX Q&AANNEX X Q&AANNEX XI Q&AANNEX XII Q&A