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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

EU Taxonomy.

EU Forthcoming 2021

The EU Green Taxonomy Regulation is a classification system that establishes a list of environmentally sustainable economic activities. It requires companies to disclose the proportion of environmentally sustainable economic activities in their business, investments, or lending activities (including financial key performance indicators). It will be applicable from January 1, 2022 to companies that publish a nonfinancial statement under the NFRD, for two out of the six EU environmental objectives (climate mitigation and climate adaptation objectives)

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Further delegated acts defining sustainable activities for the four objectives other than climate adaptation and mitigation (sustainable use and protection of water and marine resources, transition to a circular economy, pollution prevention and control, and protection and restoration of biodiversity and ecosystems) are expected to be published in 2022 and applicable from January 1, 2023.

Organizations covered by the instrument

All Companies

Industry scope

All/none specified







Date of publication


Reporting requirements

Guidelines and standards for non-financial reporting

Mandatory or voluntary


The geographical scope

International/regional (EU)

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