The attached summary of recommendations has been prioritised high, medium, low based on the urgency with which they are addressed to support upcoming and implemented Sustainable Finance reporting obligations.
Executive Summary
These recommendations are not prioritised based on importance or impact. All recommendations should be considered valuable in the usability and application of the Taxonomy Regulation.
This report does not address the application of the EU Taxonomy to Small and Medium-sized Enterprises (SMEs) or the treatment of SMEs within financial institutions reporting obligations be it at entity-level or at financial product level. This is because the Platform is preparing a separate report on SMEs as part of its work on data and usability.
The considerations below are compiled under the aegis of the Platform on Sustainable Finance and cannot be construed as official guidance by the European Commission or by the European Supervisory Authorities (ESAs). As a result, the views and recommendations do not purport to represent or anticipate any future official guidance and views issued by the ESAs which may differ from the contents of this report.
EU Platform
© European Commission
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