The European Commission published the first set of official answers to questions on the Taxonomy on December 20, 2021. They address how the percentage of turnover, capital expenditures (CapEx) and operating expenditures (OpEx) included in the Taxonomy should be reported. Nearly half of the 22 answers provided are useful for non-financial companies, with the remainder primarily for financial institutions.
The published questions and answers will be expanded in the future. If the answers provided by the European Commission did not explain everything or you need support in preparing for reporting, please feel free to contact us.
MATERIALITY participated in EFRAG’s public consultation on the draft ESRS-40a standard. The standard will set out the rules for sustainability reporting by corporate groups [...]