Dokumente – Europäische Union
Dokumentfamilien mit ihrer Versionshistorie.
- Annex 1: ESRS Set 1 XBRL Taxonomy Illustrated in Excel
- Commission Delegated Regulation (EU) 2021/2139 establishing technical screening criteria for climate change mitigation and adaptation (EU Taxonomy)
- Commission Delegated Regulation (EU) 2021/2178 on the content and presentation of information to be disclosed under Article 8 of the EU Taxonomy Regulation
- Commission Delegated Regulation (EU) 2022/1288 regulatory technical standards under SFDR (sustainability indicators, pre-contractual and periodic disclosures)
- Commission Delegated Regulation (EU) 2023/2486 establishing technical screening criteria for the environmental objectives (water, circular economy, pollution, biodiversity) (EU Taxonomy)
- Commission Delegated Regulation (EU) 2023/2772 supplementing Directive 2013/34/EU as regards sustainability reporting standards (ESRS)
- Commission Implementing Regulation (EU) 2022/2453 amending the ITS on prudential disclosures on ESG risks (Pillar 3)
- Directive (EU) 2022/2464 as regards corporate sustainability reporting (CSRD)
- Directive (EU) 2024/1760 on corporate sustainability due diligence (CSDDD)
- ESRS Set 1 XBRL Taxonomy Explanatory Note and Basis for Conclusions
- ESRS Set 1 XBRL Taxonomy Package
- ESRS XBRL Taxonomy, Concluded - EFRAG
- Feedback Statement ESRS Set 1 XBRL Taxonomy
- Regulation (EU) 2019/2088 on sustainability-related disclosures in the financial services sector (SFDR)
- Regulation (EU) 2020/852 on the establishment of a framework to facilitate sustainable investment (EU Taxonomy Regulation)
- Revised ESRS Draft XBRL Taxonomy Package
- Revised ESRS Draft XBRL Taxonomy Technical Explanatory Note
- Verordnung (EU) 2019/2088 über nachhaltigkeitsbezogene Offenlegungspflichten im Finanzdienstleistungssektor (SFDR)
- Verordnung (EU) 2020/852 über die Einrichtung eines Rahmens zur Erleichterung nachhaltiger Investitionen (EU-Taxonomie-Verordnung)