European journal of operational research

(a) the percentage exposures in their total assets to taxonomy-ineligible and taxonomy-eligible economic activities (b) the percentage exposures in their total assets to central governments, central banks and supranational issuers, and derivatives (c) the percentage exposures in their total assets to undertakings that are not subject to the NFRD and (d) the qualitative information referred to in Annex XI to the Article 8 Disclosures Delegated Act. from 1 January 2022 until 31 December 2023, financial undertakings (including inter alia AIFs, UCITS and PEPPs) must disclose:.(a) the percentage of taxonomy-eligible and taxonomy-ineligible economic activities in their total turnover, capital and operational expenditures and (b) the relevant qualitative information referred to in Section 1.2 of Annex I to the Article 8 Disclosures Delegated Act, including but not limited to a description of the nature of their taxonomy-eligible economic activities, by referring to the Climate Delegated Act. undertakings with more than 500 employees on average) must disclose:

from 1 January 2022 until 31 December 2022, non-financial undertakings (i.e.

In this communiquГ©, the CSSF reminds financial market participants that, pursuant to Article 10 of the Article 8 Disclosures Delegated Act: The Article 8 Disclosures Delegated Act was adopted by the Commission on 6 July 2021 for scrutiny by the co-legislators. The Climate Delegated Act was formally adopted on 4 June 2021 for scrutiny by the co-legislators.

a delegated act on technical screening criteria for economic activities that make a significant contribution to (a) the sustainable use and protection of water and marine resources, (b) the transition to a circular economy, (c) pollution prevention and control, or (d) the protection and restoration of biodiversity and ecosystems (the ' Environmental Delegated Act').

a delegated act supplementing Article 8 of the Taxonomy Regulation, specifying the content, methodology and presentation of information to be disclosed by both financial and non-financial undertakings concerning the proportion of environmentally sustainable economic activities in their business, investments or lending activities (the ' Article 8 Disclosures Delegated Act').

a delegated act on the technical screening criteria for economic activities that make a significant contribution to climate change mitigation and climate change adaptation (the ' Climate Delegated Act').

The Taxonomy Regulation empowers the Commission to adopt delegated acts to specify how competent authorities and market participants shall comply with its obligations, more specifically: The Taxonomy Regulation establishes a classification system (or taxonomy) to provide businesses with a common language to identify whether a given economic activity should be considered 'environmentally sustainable' and to determine to which extent an investment should be deemed environmentally sustainable or 'green'. The EU Regulation on the establishment of a framework to facilitate sustainable investment (the ' Taxonomy Regulation') was published in the Official Journal on 22 June 2020.

European journal of operational research