Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regul... (32021R2178)
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Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)
- COMMISSION DELEGATED REGULATION (EU) 2021/2178
- of 6 July 2021
- supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation
- (Text with EEA relevance)
- Article 1
- Definitions
- Article 2
- Disclosures by non-financial undertakings
- Article 3
- Disclosures by asset managers
- Article 4
- Disclosures by credit institutions
- Article 5
- Disclosures by investment firms
- Article 6
- Disclosures by insurance and reinsurance undertakings
- Article 7
- Disclosure rules common to all financial undertakings
- Article 8
- Disclosure rules common to all financial undertakings and non-financial undertakings
- Article 9
- Review
- Article 10
- Entry into force and application
- ANNEX I
- 1.
- 1.1.
- 1.1.1.
- 1.1.2.
- 1.1.2.1. Denominator
- 1.1.2.2. Numerator
- 1.1.3.
- 1.1.3.1. Denominator
- 1.1.3.2. Numerator
- 1.2.
- 1.2.1.
- 1.2.2.
- 1.2.2.1. Information on assessment of compliance with Regulation (EU) 2020/852:
- 1.2.2.2. Contribution to multiple objectives
- 1.2.2.3. Disaggregation of KPIs
- 1.2.3.
- 1.2.3.1. Contextual information about turnover KPI
- 1.2.3.2. Contextual information about CapEx KPI
- 1.2.3.3. Contextual information about the OpEx KPI
- 2.
- ANNEX II
- ANNEX III
- 1.
- 1.1.
- 1.2.
- 2.
- ANNEX IV
- ANNEX V
- 1.
- 1.1.
- 1.1.1.
- 1.1.2.
- 1.2.
- 1.2.1.
- 1.2.1.1. GAR applying to exposures to non-financial undertakings
- (i) GAR for lending activities to equity holdings of non-financial undertakings for
- (ii) GAR for debt securities to non-financial undertakings (‘GAR DS’)
- (iii) Green asset ratio for equity holdings of credit institutions in non-financial undertakings (‘GAR EH’)
- (iv) GAR on total financing in non-financial undertakings (lending plus equity holdings)
- 1.2.1.2. Green asset ratio for lending activities to and equity holdings of financial undertakings
- 1.2.1.3. Green asset ratio for retail exposures
- (i)
- (ii)
- 1.2.1.4. GAR for loans and advances financing public housing and other specialised lending to public authorities
- 1.2.1.5. Other on-balance sheet exposures – Repossessed real estate collaterals
- 1.2.1.6. Total GAR
- 1.2.2.
- 1.2.2.1. Green ratio for financial guarantees to financial and non-financial undertakings (FinGuar KPI)
- 1.2.2.2. Green ratio for assets under management (AuM KPI)
- 1.2.3.
- 1.2.4.
- ANNEX VI
- 0.
- 1.
- 2.
- 3.
- 4.
- 5.
- 6.
- 7.
- ANNEX VII
- 1.
- 2.
- 2.1.
- 2.2.
- 2.3.
- 2.4.
- 3.
- 3.1.
- 3.2.
- 3.3.
- 3.4.
- ANNEX VIII
- 0.
- 1.
- 2.
- ANNEX IX
- 1.
- 2.
- ANNEX X
- ANNEX XI
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