3. May 2023
In its comment letter, the ASCG focuses on the reporting requirements for non-financial undertakings and thus on the revisions to Delegated Regulation (EU) 2021/2178. In the comment letter, the ASCG repeatedly advocates clarifications and simplifications. In addition, the following overarching issues are addressed:
The ASCG will continue to follow the developments on the EU environmental taxonomy. In the past, we have held eleven user forums on the EU Environmental Taxonomy with our member organisations, and the user forums are scheduled to continue this year. The issues and solutions discussed in the user forums have been submitted to the European Commission.
Some of the issues raised in the submissions are also addressed in the FAQ documents published by the European Commission. Additional information and a ASCG briefing paper on reporting requirements can be found on the relevant ASCG project page.