Dr. Hanne Böckem
Partner, Audit, DPP
KPMG AG Wirtschaftsprüfungsgesellschaft
+49 30 2068-4829 Dr. Hanne
Böckem
Phone number
This answers questions on the application and interpretation of certain legal provisions of the following Delegated Regulations:
- Delegated Regulation (EU) 2023/2486 (so-called Environmental Delegated Act, environmental objectives 3 to 6),
- Delegated Regulation (EU) 2021/2139 (so-called Climate Delegated Act, environmental objectives 1 to 2) and
- Delegated Regulation (EU) 2021/2178 (so-called Disclosures Delegated Act).
The provisions contained in the applicable legislation are explained in a total of 155 questions. The existing rights and obligations for the economic operators or competent authorities concerned under this legislation are not extended in any way and no additional requirements are introduced. The FAQs are merely intended to assist companies in implementing the relevant legislation.
The new FAQ can be downloaded here.
KPMG Express Accounting News
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