What changed, Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852

2023-01-01 → 2024-01-01 · no interpretation, just the text delta

on 2023-01-01	eu-eurlex:32021r2178:2023-01-01--2636b28a701ae61fd0a1a7eafdec1a60330d156c569eb92ea0c281642b4146f5 (2023-01-01 → 2023-12-31) · official source ↗
on 2024-01-01	eu-eurlex:32021r2178:2024-01-01--cb5f52fd6f0098ffa81babe327459cdfeaee4cda7d0a89a85783991782ce6856 (2024-01-01 → 2025-12-31) · official source ↗

Open the structured article comparison → matched by provision anchor when continuity is sufficient; otherwise Lex refuses rather than inventing changes

33 line(s) in the old middle, 39 in the new; 97 unchanged leading and 1 trailing lines trimmed.

− **5.** The key performance indicators shall cover only the objectives of climate change mitigation and climate change adaptation until 12 months after the date of application of the delegated regulations that contain the technical screening criteria for the other environmental objectives and that ha…
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+ **6.** From 1 January 2024 until 31 December 2024, non-financial undertakings shall only disclose the proportion of Taxonomy-eligible and Taxonomy non-eligible economic activities pursuant to Delegated Regulation (EU) 2023/2486 and Sections 3.18 to 3.21, Sections 6.18 to 6.20 of Annex I to Delegated…
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+ The key performance indicators of non-financial undertakings shall cover the economic activities set out in Delegated Regulation (EU) 2023/2486 and Sections 3.18 to 3.21, Sections 6.18 to 6.20 of Annex I to Delegated Regulation (EU) 2021/2139 and Sections 5.13, 7.8, 8.4, 9.3, 14.1 and 14.2 of Annex …
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+ **7.** From 1 January 2024 until 31 December 2025, financial undertakings shall only disclose:(a) the proportion in their covered assets of exposures to Taxonomy non-eligible and Taxonomy-eligible economic activities pursuant to Delegated Regulation (EU) 2023/2486 and Sections 3.18 to 3.21, Sections…
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+ The key performance indicators of financial undertakings shall cover the economic activities set out in Delegated Regulation (EU) 2023/2486 and Sections 3.18 to 3.21, Sections 6.18 to 6.20 of Annex I to Delegated Regulation (EU) 2021/2139 and Sections 5.13, 7.8, 8.4, 9.3, 14.1 and 14.2 of Annex II t…

tier	A, publisher-supplied consolidated wording-state dates
history begins	publisher
index built	2026-08-15T09:01:06Z · corpus e9c4df0981c855855a1a28218cf086ddeb5bb691
stamp signature	valid (ECDSA-P256)