Updated 05/02/2025
In force

Version from: 01/01/2024
Amendments (4)
FAQ145 - Taxonomy Disclosures Delegated Act
Status: Final
Answered: 29/11/2024
Art. 8
FAQ7 - General topics
Status: Final
Answered: 20/10/2023
Art. 8(3)
FAQ53 - Calculation and valuation of exposures
Status: Final
Answered: 31/10/2024
Art. 8(4)
FAQ20 - Financial Undertakings under the Disclosures Delegated Act
Status: Final
Answered: 06/10/2022
Art. 8(4)
FAQ32 - Verification/assurance/evidence of compliance with the TSC
Status: Final
Answered: 31/10/2024
Art. 8(4)
FAQ5 - Taxonomy-assessment of exposures to individual undertakings
Status: Final
Answered: 31/10/2024
Art. 8(4)
FAQ6 - Taxonomy-assessment of exposures to individual undertakings
Status: Final
Answered: 31/10/2024
Art. 8(4)
Recommendation of the PSF: Data and usability of the EU taxonomy
Published: 13/10/2008
Art. 8
Report of the PSF: Compendium of market practices - Annex
Published: 19/02/2024
Art. 8
Search within this legal act
AD ToolDelegated Regulation 2021/2178
Article 8

Article 8 - Delegated Regulation 2021/2178

Article 8

Disclosure rules common to all financial undertakings and non-financial undertakings

1.  
Financial undertakings and non-financial undertakings shall include all additional disclosures accompanying the key performance indicators laid down in Annexes I, III, V, VII, XI in the same parts of the non-financial statement that contains those indicators, or shall provide cross-references to the parts of the non-financial statements that contain those indicators.
2.  
Information disclosed in accordance with this Regulation shall cover the annual reporting period from the previous calendar year of the date of disclosure.
3.  
Financial undertakings and non-financial undertakings shall provide in the non-financial statement the key performance indicators covering the previous annual reporting period.

For the purposes of this paragraph, the first annual reporting period shall cover the year 2023.

4.  
Financial undertakings and non-financial undertakings shall in their disclosures, use the same currency as in their financial statements.

Financial undertakings shall use the most recently available data and key performance indicators of their counterparties to calculate their own key performance indicators.

6.  

Non-financial undertakings and financial undertakings shall disclose the amount and proportion of:

(a) 

the taxonomy-aligned economic activities referred to in Sections 4.26, 4.27 and 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator and the numerator of their key performance indicators;

(b) 

the taxonomy-eligible, but not taxonomy-aligned, economic activities referred to in Sections 4.26, 4.27 and 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of their key performance indicators;

(c) 

the taxonomy-non-eligible nuclear energy related activities in the denominator of their key performance indicators.

7.  

Non-financial undertakings and financial undertakings shall disclose the amount and proportion of:

(a) 

the taxonomy-aligned economic activities referred to in Sections 4.29, 4.30 and 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator and the numerator of their key performance indicators;

(b) 

the taxonomy-eligible, but not taxonomy-aligned, economic activities referred to in Sections 4.29, 4.30 and 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of their key performance indicators;

(c) 

the taxonomy-non-eligible fossil gas related activities in the denominator of their key performance indicators.

8.  
The information referred to in paragraphs 6 and 7 shall be presented in tabular form by using the templates set out in Annex XII to this Regulation.