{"id":2880,"date":"2021-12-21T15:18:17","date_gmt":"2021-12-21T15:18:17","guid":{"rendered":"https:\/\/lsfi.lu\/?p=2880"},"modified":"2021-12-21T15:18:54","modified_gmt":"2021-12-21T15:18:54","slug":"the-european-commission-has-published-a-faq-on-art-8-disclosures-delegated-act","status":"publish","type":"post","link":"https:\/\/lsfi.lu\/fr\/the-european-commission-has-published-a-faq-on-art-8-disclosures-delegated-act\/","title":{"rendered":"The European Commission has published a FAQ on Art. 8 Disclosures Delegated Act"},"content":{"rendered":"<p>The document is a non-binding guidance to help large banks, investors, insurers &amp; non-financial companies produce EUtaxonomy-eligibility reporting starting from January 2022.<br \/>\nThrough its 22 questions, the FAQ aims to respond to some existent doubts with regard to\u00a0how financial and non-financial undertakings\u00a0should\u00a0report Taxonomy-eligible economic activities and assets following the Taxonomy Regulation Article 8 Disclosures Delegated Act.\u00a0The Commission intends to update these FAQs regularly.<\/p>\n<p>Some of the issues it addresses are:<br \/>\n&#8211; What should financial and non-financial undertakings report and by when?<br \/>\n&#8211; What should undertakings with no Taxonomy-eligible economic activities report?<br \/>\n&#8211; Should Taxonomy eligible economic activities be reported in monetary amounts?<\/p>\n<p>To supplement the FAQ, the EU Platform on Sustainable Finance has also released the following two documents:<br \/>\n&#8211; \u201cConsiderations on voluntary information as part of Taxonomy-eligibility reporting\u201d: supplementary information to help users of the EU Taxonomy with the disclosures required under Article 8 of the Taxonomy Regulation. <strong><a href=\"https:\/\/ec.europa.eu\/info\/files\/sustainable-finance-taxonomy-eligibility-reporting-voluntary-information_en\">Access the report<\/a><\/strong><br \/>\n&#8211; \u201cEU taxonomy NACE alternate classification mapping\u201d: indicative mapping of selected industry classification systems, and how they relate to the description of economic activities in the EU Taxonomy delegated act.\u00a0<strong><a href=\"https:\/\/ec.europa.eu\/info\/files\/sustainable-finance-taxonomy-nace-alternate-classification-mapping_en\">Access the report<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The document is a non-binding guidance to help large banks, investors, insurers &amp; non-financial companies produce EUtaxonomy-eligibility reporting starting from January 2022. Through its 22 questions, the FAQ aims to&#8230;<\/p>\n","protected":false},"author":1,"featured_media":2884,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[102],"tags":[309,53,22,310],"class_list":{"0":"post-2880","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-market-updates","8":"tag-art-8","9":"tag-eu-taxonomy","10":"tag-sustainable-finance","11":"tag-taxonomy-regulation"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The European Commission has published a FAQ on Art. 8 Disclosures Delegated Act - LSFI<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lsfi.lu\/the-european-commission-has-published-a-faq-on-art-8-disclosures-delegated-act\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The European Commission has published a FAQ on Art. 8 Disclosures Delegated Act - LSFI\" \/>\n<meta property=\"og:description\" content=\"The document is a non-binding guidance to help large banks, investors, insurers &amp; non-financial companies produce EUtaxonomy-eligibility reporting starting from January 2022. 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