What Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 as regards corporate sustainability reporting - Article 5: EU Taxonomy Reporting Obligations requires
This article requires undertakings to disclose information on how and to what extent their activities are associated with economic activities that qualify as environmentally sustainable under the EU Taxonomy Regulation.
Pillar: Sustainability & ESG · Authority: European Parliament and Council of the European Union · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32022L2464
SHA-256 integrity: dd1f6dc34a6ac1e0f1247fbd9788b5bf6a6d7f7273c4ff11ce4747d85f89e31d
Primary Citations — 6 traced to source
- Article 5, paragraph 1: Undertakings shall disclose information on how and to what extent their activities are associated with economic activities that qualify as environmentally sustainable under the EU Taxonomy Regulation.
- Article 5, paragraph 2(a): Disclosures must include the proportion of their turnover derived from products or services associated with environmentally sustainable economic activities.
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