AFEP’s key messages are:
Large companies are focused on the implementation of the forthcoming sustainability reporting requirements (CSRD) in 2025. Therefore, the first Taxonomy reporting for the new eligible activities and the new environmental objectives should also take place in 2025. Publication in 2024 of indicators regarding the eligibility should only be made on a voluntary basis;
The requirement to publish the proportion of operating expenditures associated with sustainable activities should be removed since this indicator is not useful;
The amendments put forward by the Commission regarding the criteria for “do no significant harm” to pollution prevention and control regarding the use and presence of chemicals are not relevant. To avoid the exclusion of a significant number of activities, the Commission should only require compliance with existing requirements.