Commission Delegated Regulation (EU) 2021/2178 Article 2

Disclosures by non-financial undertakings

Article 2

1. Non-financial undertakings shall disclose the information referred to in Article 8, paragraphs 1 and 2, of Regulation (EU) 2020/852 as specified in Annex Ito this Regulation. 2. The information referred to in paragraph 1 shall be presented in tabular form by using the templates set out in Annex II to this Regulation.

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Other provisions in Commission Delegated Regulation (EU) 2021/2178

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 2 of Commission Delegated Regulation (EU) 2021/2178 (LawPlayer, data as of 2026-07-04)

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