Region: EU

The EU regulation on the establishment of a framework to facilitate sustainable investment (the EU taxonomy) sets disclosure requirements for financial market participants offering financial products in the EU and undertakings that are already required to publish non-financial statements under the Non-Financial Reporting Directive. This updated investor briefing provides an overview of the EU taxonomy and incorporates the proposed Complementary Climate Delegated Act, which covers gas and nuclear energy; disclosure requirements, e.g., those set out in the Disclosures Delegated Act; recent developments regarding the disclosure methodology for financial products; and the next policy steps.

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