Sustainable Finance Part 2

Authors & references

Authors:

Roope Husgafvel

References:

1. EU Taxonomy Navigator. https://ec.europa.eu/sustainable-finance-taxonomy/
2. Implementing and delegated acts – Taxonomy Regulation. https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/taxonomy-regulation_en
3. Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation. C/2021/4987. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32021R2178
4. FAQ: What is the EU Taxonomy Article 8 delegated act and how will it work in practice? https://finance.ec.europa.eu/document/download/af6e560f-842c-4ea9-ba5f-ef4a97246f88_en?filename=sustainable-finance-taxonomy-article-8-faq_en.pdf
5. Commission Delegated Regulation (EU) 2021/2139 of 4 June 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives. C/2021/2800. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32021R2139
6. Questions and Answers: Taxonomy Climate Delegated Act and Amendments to Delegated Acts on fiduciary duties, investment and insurance advice. https://ec.europa.eu/commission/presscorner/detail/en/qanda_21_1805
7. Commission Delegated Regulation (EU) 2023/2486 of 27 June 2023 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to the sustainable use and protection of water and marine resources, to the transition to a circular economy, to pollution prevention and control, or to the protection and restoration of biodiversity and ecosystems and for determining whether that economic activity causes no significant harm to any of the other environmental objectives and amending Commission Delegated Regulation (EU) 2021/2178 as regards specific public disclosures for those economic activities. C/2023/3851. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023R2486
8. Sustainable finance. The EU is examining how to make sustainability considerations an integral part of its financial policy in order to support the European green deal. https://finance.ec.europa.eu/sustainable-finance_en
9. Corporate sustainability reporting. EU rules require large companies and listed companies to publish regular reports on the social and environmental risks they face, and on how their activities impact people and the environment. https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en
10. Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting. PE/35/2022/REV/1. https://eur-lex.europa.eu/eli/dir/2022/2464