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Delegated Regulation (EU) 2021/2178 is amended as follows:
  1. in Article 8, the following paragraphs 6, 7 and 8 are added:
‘6. Non-financial undertakings and financial undertakings shall disclose the amount and proportion of:
  1. the taxonomy-aligned economic activities referred to in Sections 4.26, 4.27 and 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator and the numerator of their key performance indicators;
  2. the taxonomy-eligible, but not taxonomy-aligned, economic activities referred to in Sections 4.26, 4.27 and 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of their key performance indicators;
  3. the taxonomy-non-eligible nuclear energy related activities in the denominator of their key performance indicators.
7. Non-financial undertakings and financial undertakings shall disclose the amount and proportion of:
  1. the taxonomy-aligned economic activities referred to in Sections 4.29, 4.30 and 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator and the numerator of their key performance indicators;
  2. the taxonomy-eligible, but not taxonomy-aligned, economic activities referred to in Sections 4.29, 4.30 and 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of their key performance indicators;
  3. the taxonomy-non-eligible fossil gas related activities in the denominator of their key performance indicators.
8. The information referred to in paragraphs 6 and 7 shall be presented in tabular form by using the templates set out in Annex XII to this Regulation.’;
  1. the text set out in Annex III to this Regulation is added as Annex XII.

European Commission

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