WebDec 21, 2024 · Option 1: For those activities linked to a single NACE code in the Climate Delegated Act, report the NACE code allocated to the activity; Option 2: For those activities with more than one NACE code, use the lowest common NACE code; Option 3: For those activities with no NACE code, use the NACE code of the counterparty. WebNov 30, 2024 · The first set of ESRS was approved by EFRAG on November 15, 2024 and then delivered to the Commission. It consists of twelve intersectoral standards. The …
Corporate sustainability reporting - Finance
Web15 hours ago · The Air Tour and Skydiving Safety Improvement Act closes the loophole for Part 91 commercial air tour operators and improves Part 135 regulations to be more in line with those of larger flight ... WebOn 31 October 2024, the European Commission adopted amendments to this Delegated Regulation to require financial market participants to disclose the extent to which their portfolios are exposed to gas and nuclear-related activities that comply with the Taxonomy, as set out in the Complementary Climate Delegated Act (CDA) EN •••. simple mechanical appliances for sale
Corporate sustainability reporting - Finance
WebNov 1, 2024 · The Taxonomy Delegated Act partially came into force in January 2024 with the requirement for non-financial and financial institutions to disclose their taxonomy-eligible assets as part of their disclosures under the Non-Financial Reporting Directive (NFRD). ... As both directives (NFRD and CSRD) and the taxonomy push banks to gather new data ... WebDirective (‘CSRD’)8, the scope of undertakings covered by Article 8 of the Taxonomy Regulation would be enlarged9. Article 8(2 ... This Delegated Act has been developed in parallel and should be consistent with the regulatory technical standards on disclosures developed under the SFDR WebIn April 2024, the European Commission adopted a legislative proposal for a Corporate Sustainability Reporting Directive (CSRD) that requires companies within its scope to report using a double materiality perspective in compliance with European … simple meatballs recipe