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Delegated Regulation on disclosures related to environmentally sustainable economic activities of undertakings
COMMISSION DELEGATED REGULATION (EU) …/... 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
This delegated act complements the EU Taxonomy Regulation on sustainable investments. It specifies the application of the obligation for large listed corporates, banks and insurance companies to publish information on how and to what extent their activities are aligned with the EU Taxonomy. This will allow market participants access to better information regarding sustainable investments, thus enhancing capital flows towards sustainable activities in the single market.