Article 5
Amendments to Delegated Regulation (EU) 2021/2178
Delegated Regulation (EU) 2021/2178 is amended as follows:
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(1) |
in Article 8, paragraph 5 is deleted; |
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(2) |
in Article 10, the following paragraphs 6 and 7 are added: ‘6. From 1 January 2024 until 31 December 2024, non-financial undertakings shall only disclose the proportion of Taxonomy-eligible and Taxonomy non-eligible economic activities pursuant to Delegated Regulation (EU) 2023/2486 and Sections 3.18 to 3.21, Sections 6.18 to 6.20 of Annex I to Delegated Regulation (EU) 2021/2139 and Sections 5.13, 7.8, 8.4, 9.3, 14.1 and 14.2 of Annex II to Delegated Regulation (EU) 2021/2139 in their total turnover, capital and operational expenditure and the qualitative information referred to in Section 1.2 of Annex I relevant for that disclosure. The key performance indicators of non-financial undertakings shall cover the economic activities set out in Delegated Regulation (EU) 2023/2486 and Sections 3.18 to 3.21, Sections 6.18 to 6.20 of Annex I to Delegated Regulation (EU) 2021/2139 and Sections 5.13, 7.8, 8.4, 9.3, 14.1 and 14.2 of Annex II to Delegated Regulation (EU) 2021/2139 from 1 January 2025. 7. From 1 January 2024 until 31 December 2025, financial undertakings shall only disclose:
The key performance indicators of financial undertakings shall cover the economic activities set out in Delegated Regulation (EU) 2023/2486 and Sections 3.18 to 3.21, Sections 6.18 to 6.20 of Annex I to Delegated Regulation (EU) 2021/2139 and Sections 5.13, 7.8, 8.4, 9.3, 14.1 and 14.2 of Annex II to Delegated Regulation (EU) 2021/2139 from 1 January 2026.’ |
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(3) |
Annexes I, II, III, IV, V, VII, IX and X are amended in accordance with Annex V to this Regulation; |
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(4) |
Annex VI is replaced by the text set out in Annex VI to this Regulation; |
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(5) |
Annex VIII is replaced by the text set out in Annex VII to this Regulation. |