Dr. Hanne Böckem
Partner, Audit, DPP
KPMG AG Wirtschaftsprüfungsgesellschaft
On 10 December 2021, the Commission adopted Delegated Regulation (EU) 2021/2178 (“Delegated Regulation of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of the information to be disclosed by companies falling under Article 19a or Article 29a of Directive 2013/34/EU in relation to environmentally sustainable economic activities and by specifying the method by which compliance with this disclosure obligation is to be ensured”) was published in the Official Journal of the EU after the veto period for the European Parliament and the Council expired.
The Delegated Regulation supplements Art. 8 of the EU Taxonomy Regulation ((EU) 2020/852), according to which companies are obliged to supplement their non-financial statements pursuant to Sections 289b, 315b HGB (Handelsgesetzbuch - German Commercial Code) with information on the ecologically sustainable share of sales revenues, capital expenditure and operating expenditure (we reported on the EU Taxonomy Regulation and the already adopted package of measures in the Express Accounting News)10/2021,17/2021and25/2021and also in detail in the 06/2021 edition of Accounting News).
Together with the requirements of the Delegated Regulation (EU) 2021/2139 published in the EU Official Journal on 9 December 2021 on the technical evaluation criteria for the first two environmental objectives, the Delegated Regulation (EU) 2021/2178 forms the basis for the first publication of taxonomy information in 2022.
You can download the Delegated Order here.