Delegated Regulation concerning environmentally sustainable economic activities

Full Name: 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 19 a or 29 a of Directive 2013/34/EU concerning environmentally sustainable economic activities and specifying the methodology to comply with that disclosure obligation

Link: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32021R2178