The Taxonomy Regulation (EU) 2020/852 requires large financial and non-financial companies in-scope to disclose how and to what extent their activities are associated with environmentally sustainable economic activities (art. 8). Regulation (EU) 2021/2178 was recently published supplementing the Taxonomy Regulation per art. 8 (4) and specifying the disclosures’ information.

The European Commission provides implementation guidance on the content of Regulation (EU) 2021/2178 including questions on timeline for its application and its interaction with other disclosures’ requirements such as the those falling under the Sustainable Finance Disclosure Regulation (SFDR) (EU) 2019/2088.

Learn more:  EUR-Lex – 32021R2178 – EN – EUR-Lex (

Sustainable Finance Taxonomy article 8 FAQ