THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 [OJ L 198, 22.6.2020, p. 13.], and in particular Articles 8(4), 12(2), 13(2), 14(2) and 15(2) thereof,

Whereas: