Dr. Hanne Böckem
Partner, Audit, DPP
KPMG AG Wirtschaftsprüfungsgesellschaft
On 8 November 2024, the EU Commission finalised and published a FAQ document (Commission Notice) on the application of the EU Taxonomy Regulation, which was published as a draft in December 2023. The FAQ answers questions on the application and interpretation of certain legal provisions of Delegated Regulation (EU) 2021/2178 of 6 July 2021 on the content and presentation of taxonomy disclosures (Disclosure Delegated Act) for financial entities, some of which may also be relevant for non-financial entities.
The FAQ explains the provisions contained in the applicable legislation. It does not in any way extend the rights and obligations of the economic operators or competent authorities concerned under this legislation, nor does it introduce any additional requirements. The FAQs are merely intended to assist businesses in implementing the relevant legislation.
The new FAQs can be downloaded here.
KPMG Express Accounting News
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