Platform considerations on voluntary information as part of Taxonomy- eligibility reporting

The Taxonomy Regulation (Regulation (EU) 2020/852 of 18 June 2020) is an essential component of the European Commission’s action plan to reorient capital flows towards a more environmentally sustainable economy and it represents an important step in the EU's objectives to deliver on its 2030 climate goals and achieve climate neutrality by 2050. The EU Taxonomy is a transparency tool, which provides a unified classification system of activities that can be considered “environmentally sustainable”, including climate adaptation.

This document provides supplementary information in order to help users of the EU Taxonomy with the disclosures required under Article 8 of the Taxonomy Regulation. Voluntary reporting should be prepared on a basis that does not contradict or misrepresent the mandatory information pursuant to the disclosures Delegated Act and it should not be given more prominence than the mandatory disclosures. Where an undertaking includes voluntary reporting, this should be accompanied with a clear explanation on how it differs from mandatory reporting and details on the methodology used.