Version status: Entered into force | Document consolidation status: Updated to reflect all known changes

Published date: 10 December 2021

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 (Text with EEA relevance) (Article 8 Delegated Act)

	Recitals
	Article 1 Definitions
	Article 2 Disclosures by non-financial undertakings
	Article 3 Disclosures by asset managers
	Article 4 Disclosures by credit institutions
	Article 5 Disclosures by investment firms
	Article 6 Disclosures by insurance and reinsurance undertakings
	Article 7 Disclosure rules common to all financial undertakings
	Article 8 Disclosure rules common to all financial undertakings and non-financial undertakings
	Article 9 Review
	Article 10 Entry into force and application
	Annex I KPIs of non-financial undertakings
	Annex II Templates for the KPIs of non-financial undertakings
	Annex III KPI of asset managers
	Annex IV Template for the KPI of asset managers
	Annex V KPIs of credit institutions
	Annex VI Template for the KPIS of credit institutions
	Annex VII KPIs of investment firms
	Annex VIII Template for KPIs of investment firms
	Annex IX KPIs of insurance and reinsurance undertakings
	Annex X Template for KPIs of insurance and reinsurance undertakings
	Annex XI Qualitative disclosures for asset managers, credit institutions, investment firms and insurance and reinsurance undertakings
	Annex XII Standard templates for the disclosure referred to in Article 8(6) and (7)
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