毕马威：2024年欧盟分类法：进展及合规路径导航报告-解析291家欧洲非金融企业2023财年的欧盟分类法披露（英文版）（47页）.pdf

1、KPMG INavigating EU Taxonomy:Progress and Pathways to Compliance Insights into the EU Taxonomy disclosures for the Financial Year 2023 of 291 European non-financial undertakings 2|Navigating EU Taxonomy:Progress and Pathways to Compliance 2024 Copyright owned by one or more of the KPMG International

2、 entities.KPMG International entities provide no services to clients.All rights reserved.Beginning of 2024,most large public-interest entities have published their EU Taxonomy reports for the third time and since the first year of application reporting requirements have increased gradually.Companies

3、 went from only having to disclose potentially sustainable(Taxonomy-eligible)activities in reports published in 2022,to now having to assess Taxonomy-alignment for the first two environmental objectives as well as eligibility for four more objectives defined by the EU Taxonomy.This not only changed

4、the general amount of effort required for the analysis,but also led to more companies and their business models being covered,potentially bringing clarity into the sustainability efforts of a lot more industries.Therefore,in this years study we provide valuable insights in the EU Taxonomy disclosure

5、s of 291 European large public-interest entities.We analyzed which numbers of eligibility and alignment were reported on average in different sectors and whether those as well as the accompanying qualitative disclosures have improved compared to the previous year.We also analyzed how overall eligibi

6、lity has changed with new activities for the four remaining environmental objectives being introduced.Purpose of this report3|Navigating EU Taxonomy:Progress and Pathways to Compliance 2024 Copyright owned by one or more of the KPMG International entities.KPMG International entities provide no servi