The European Commission has released a draft FAQ document aimed at clarifying the implementation of the EU Taxonomy Regulation. This initiative addresses key aspects of the regulation, including the Environmental Delegated Act, Climate Delegated Act, and Taxonomy Disclosures Delegated Act, to enhance usability and compliance. 

The document provides guidance on several critical topics: the application of general taxonomy requirements, technical screening criteria for specific activities under the Climate and Environmental Delegated Acts, and the overarching “do no significant harm” criteria. It also elaborates on reporting obligations for activities included in the Climate and Environmental Delegated Acts. 

The FAQ aims to simplify the interpretation of these complex legal provisions, which are pivotal to achieving the EU’s ESG objectives. By offering clarity, the Commission seeks to foster greater alignment among businesses and investors in implementing the taxonomy’s standards. This alignment is integral to advancing the EU’s carbon neutral strategy and ensuring investments support sustainable and climate-resilient economic activities. 

The EU Taxonomy is a cornerstone of the bloc’s environmental, social, and governance (ESG) framework, designed to direct capital flows toward activities that significantly contribute to environmental goals while avoiding significant harm. By providing a standardized classification system, the taxonomy aims to promote transparency and comparability in ESG reporting across industries. 

Stakeholders now have the opportunity to review the draft FAQ document and provide feedback before it is finalized. The Commission’s efforts to refine the framework underscore its commitment to facilitating the transition to a sustainable and carbon-neutral economy while addressing practical challenges faced by businesses in aligning with these ambitious standards. 

资料来源  

https://www.jdsupra.com/legalnews/european-commission-publishes-draft-6132723/ 

https://finreg.aoshearman.com/European-Commission-Publishes-Draft-FAQs-on-EU-Ta 

https://www2.deloitte.com/dl/en/pages/legal/articles/faq-eu-taxonomie.html 

https://www.esgtoday.com/european-commission-publishes-eu-taxonomy-faq-to-help-investors-implement-sustainability-classification-system/