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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)RecitalsArticle 1 DefinitionsArticle 2 Disclosures by non-financial undertakingsArticle 3 Disclosures by asset managersArticle 4 Disclosures by credit institutionsArticle 5 Disclosures by investment firmsArticle 6 Disclosures by insurance and reinsurance undertakingsArticle 7 Disclosure rules common to all financial undertakingsArticle 8 Disclosure rules common to all financial undertakings and non-financial undertakingsArticle 9 ReviewArticle 10 Entry into force and applicationAnnex I KPIs of non-financial undertakingsAnnex II Templates for the KPIs of non-financial undertakingsAnnex III KPI of asset managersAnnex IV Template for the KPI of asset managersAnnex V KPIs of credit institutionsAnnex VI Template for the KPIS of credit institutionsAnnex VII KPIs of investment firmsAnnex VIII Template for KPIs of investment firmsAnnex IX KPIs of insurance and reinsurance undertakingsAnnex X Template for KPIs of insurance and reinsurance undertakingsAnnex XI Qualitative disclosures for asset managers, credit institutions, investment firms and insurance and reinsurance undertakingsAnnex XII Standard templates for the disclosure referred to in Article 8(6) and (7)Done at
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Version status: Entered into force | Document consolidation status: Updated to reflect all known changes
Version date: 30 December 2021 - onwards
Version 2 of 2

Article 2 Disclosures by non-financial undertakings

1. Non-financial undertakings shall disclose the information referred to in Article 8, paragraphs 1 and 2, of Regulation (EU) 2020/852 as specified in Annex I to this Regulation.

2. The information referred to in paragraph 1 shall be presented in tabular form by using the templates set out in Annex II to this Regulation.

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