{"id":5049,"date":"2021-06-21T15:51:15","date_gmt":"2021-06-21T13:51:15","guid":{"rendered":"https:\/\/materiality.pl\/?p=5049"},"modified":"2026-01-16T15:55:33","modified_gmt":"2026-01-16T14:55:33","slug":"taxonomy-adopted","status":"publish","type":"post","link":"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/taksonomia-przyjeta\/","title":{"rendered":"Taxonomy adopted!"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"5049\" class=\"elementor elementor-5049\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f7d6ca8 e-flex e-con-boxed e-con e-parent\" data-id=\"4f7d6ca8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4196195a elementor-widget elementor-widget-text-editor\" data-id=\"4196195a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The taxonomy defines in great detail the criteria that a business must meet to be considered environmentally sustainable. In the coming months, listed companies will have to conduct a thorough analysis of all their activities in order to publish in their 2021 annual report what percentage of their revenues, capital expenditures and operating expenses are related to sustainable activities.<\/p><p>MATERIALITY has already completed a Taxonomy compliance analysis project for LUG S.A. in 2020. As a result, LUG was the first company in Europe to publish data on the percentage of environmentally sustainable revenues and capital expenditures in its annual report. The project's conclusions were used, among other things, by the EU regulator (ESMA) in its work on implementing acts for the Taxonomy regulation. MATERIALITY experts also actively participated in this work.<\/p><p>More information on the adopted package of sustainable finance measures can be found here: <a href=\"https:\/\/finance.ec.europa.eu\/publications\/sustainable-finance-package_en\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Sustainable Finance Package<\/a>.<br \/><br \/>The adopted delegated regulation and the contents of the Taxonomy are available here: <a href=\"https:\/\/materiality.pl\/wp-content\/uploads\/1_taxonomy-regulation-delegated-act-2021-2800_en.pdf\" target=\"_blank\" rel=\"noopener\">Delegated Regulation (Taxonomy Regulation Delegated Act 2021-2800 English Version)<\/a><\/p><p>- Annex 1 <a href=\"https:\/\/materiality.pl\/wp-content\/uploads\/1_taxonomy-regulation-delegated-act-2021-2800-annex-1_en.pdf\" target=\"_blank\" rel=\"noopener\">(Climate change criteria) - (Taxonomy Regulation Delegated Act 2021-2800 Annex-1 English Version).<\/a><\/p><p>- Appendix 2 - <a href=\"https:\/\/materiality.pl\/wp-content\/uploads\/1_taxonomy-regulation-delegated-act-2021-2800-annex-2_en.pdf\" target=\"_blank\" rel=\"noopener\">(Climate change adaptation criteria) (Taxonomy Regulation Delegated Act 2021-2800 Annex-2 English Version)<\/a><\/p><p>The acts will be published in the Official Journal after they have been translated into official EU languages.<\/p><p>\u00a0<\/p><p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-5048\" src=\"https:\/\/materiality.pl\/wp-content\/uploads\/factsheet-materiality-1200-1024x724.webp\" alt=\"Factsheet: How does the EU taxonomy fit within the sustainable finance framework?\" width=\"800\" height=\"566\" srcset=\"https:\/\/materiality.pl\/wp-content\/uploads\/factsheet-materiality-1200-1024x724.webp 1024w, https:\/\/materiality.pl\/wp-content\/uploads\/factsheet-materiality-1200-300x212.webp 300w, https:\/\/materiality.pl\/wp-content\/uploads\/factsheet-materiality-1200-768x543.webp 768w, https:\/\/materiality.pl\/wp-content\/uploads\/factsheet-materiality-1200-18x12.webp 18w, https:\/\/materiality.pl\/wp-content\/uploads\/factsheet-materiality-1200.webp 1200w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p><p>Source: Factsheet: How does the EU taxonomy fit within the sustainable finance framework?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5357fb6 e-flex e-con-boxed e-con e-parent\" data-id=\"5357fb6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>April 21, 2021. The European Commission has adopted a number of measures related to the implementation of sustainable finance. The most anticipated is Taxonomy, a delegated act to Regulation 2020\/852.<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[18],"tags":[11,10,27],"class_list":["post-5049","post","type-post","status-publish","format-standard","hentry","category-artykuly","tag-przepisy-i-regulacje","tag-taksonomia-ue","tag-zrownowazone-finanse"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taksonomia przyj\u0119ta! &#8226; MATERIALITY<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/materiality.pl\/en\/knowledge-and-practice\/taxonomy-adopted\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taksonomia przyj\u0119ta! &#8226; MATERIALITY\" \/>\n<meta property=\"og:description\" content=\"21 kwietnia 2021 r. 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