Draft Delegated Act: Difference between revisions
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imported>Doug Williamson (Create page. Source: EC Europa webpage https://ec.europa.eu/info/law/sustainable-finance-taxonomy-regulation-eu-2020-852/amending-and-supplementary-acts/implementing-and-delegated-acts_en) |
imported>Doug Williamson (Add quote. Source: ACT ESG blog 21 Jan 2021 https://www.treasurers.org/hub/blog/ESG-Update-January-2021) |
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The first company reports and investor disclosures using the EU taxonomy are scheduled to be due at the start of 2022, covering the financial year 2021. | The first company reports and investor disclosures using the EU taxonomy are scheduled to be due at the start of 2022, covering the financial year 2021. | ||
:<span style="color:#4B0082">'''More granularity'''</span> | |||
:''Compared to the TEG’s March 2020 report, this Draft included more granularity for the classification of activities in manufacturing, energy, transport and building sector. | |||
:''Sub-categories have been created within existing sectors, in addition to newly created sectors such as “Information & communication”, “Professional, scientific & technical activities”, “Financial & insurance activities”, “Education”, “Human health & social work activities” and “Arts, entertainment & recreation” sectors.'''' | |||
:''Association of Corporate Treasurers ESG blog, Naresh Aggarwal, Associate Director, Policy & Technical, 21 January 2021'' | |||
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* [[European Commission]] | * [[European Commission]] | ||
* [[European Union]] | * [[European Union]] | ||
* [[Granular]] | |||
* [[Taxonomy Regulation]] | * [[Taxonomy Regulation]] | ||
* [[TEG]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Revision as of 19:13, 2 February 2021
Sustainability - European Union - European Commission - Taxonomy Regulation.
Draft legislation to implement the EU's Taxonomy Regulation.
The first company reports and investor disclosures using the EU taxonomy are scheduled to be due at the start of 2022, covering the financial year 2021.
- More granularity
- Compared to the TEG’s March 2020 report, this Draft included more granularity for the classification of activities in manufacturing, energy, transport and building sector.
- Sub-categories have been created within existing sectors, in addition to newly created sectors such as “Information & communication”, “Professional, scientific & technical activities”, “Financial & insurance activities”, “Education”, “Human health & social work activities” and “Arts, entertainment & recreation” sectors.''
- Association of Corporate Treasurers ESG blog, Naresh Aggarwal, Associate Director, Policy & Technical, 21 January 2021
