Two delegated acts supplementing Regulation 2020/852 have been published in the Official Journal of the European Union. We finally learned the ultimate content of the Taxonomy and we know how companies are to report it in the next annual reports.
In the first year, i.e. in the reports for 2021 published in the first months of 2022, companies will report Taxonomy issues in a simplified manner. From the next year, it will be necessary not only to fully report compliance with the Technical Screening Criteria, but also in relation to the other four environmental objectives. The criteria for these goals, i.e. the protection of water and marine resources, the development of a circular economy, the prevention of pollution and the protection of biodiversity and ecosystems, are known today in the form of a draft, and in the first months of 2022 they will take the form of subsequent annexes to the delegated act.