Dr. Hanne Böckem
Partner, Audit, DPP
KPMG AG Wirtschaftsprüfungsgesellschaft
On 6 October 2022, Frequently Asked Questions (FAQs) on the interpretation of certain provisions of Delegated Regulation (EU) 2021/2178 on disclosure requirements under Article 8 of the EU Taxonomy Regulation (EU) 2020/852 were published in the EU Official Journal. These are answers to the questions that were already the subject of the Draft Commission Notice of 2 February 2022 (we reported in issue 03/2022 of Express Accounting News).
The FAQs explain the provisions contained in the current legislation. It does not extend in any way the rights and obligations existing under that legislation for the concerned operators or competent authorities, nor does it introduce any additional requirements. The FAQs are only intended to assist financial and non-financial businesses in implementing the relevant legislation.
The notice in the Official Journal of the European Union can be found here.