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+Article 29b 5. |
Article 29b 5.When adopting delegated acts pursuant to paragraph 1, the Commission shall, to the greatest extent possible, take account of:
(a)
the work of global standard-setting initiatives for sustainability reporting, and existing standards and frameworks for natural capital accounting and for greenhouse gas accounting, responsible business conduct, corporate social responsibility, and sustainable development;
(b)
the information that financial market participants need in order to comply with their disclosure obligations laid down in Regulation (EU) 2019/2088 and the delegated acts adopted pursuant to that Regulation;
(c)
the criteria, indicators and methodologies set out in the delegated acts adopted pursuant to Regulation (EU) 2020/852, including the technical screening criteria established pursuant to Article 10(3), Article 11(3), Article 12(2), Article 13(2), Article 14(2) and Article 15(2) of that Regulation and the reporting requirements set out in the delegated act adopted pursuant to Article 8 of that Regulation;
(d)
the disclosure requirements applicable to benchmark administrators in the benchmark statement and in the benchmark methodology and the minimum standards for the construction of EU Climate Transition Benchmarks and EU Paris-aligned Benchmarks in accordance with Commission Delegated Regulations (EU) 2020/1816 ( 19 ), (EU) 2020/1817 ( 20 ) and (EU) 2020/1818 ( 21 );
(e)
the disclosures specified in the implementing acts adopted pursuant to Article 434a of Regulation (EU) No 575/2013;
(f)
Commission Recommendation 2013/179/EU ( 22 );
(g)
Directive 2003/87/EC of the European Parliament and of the Council ( 23 );
(h)
Regulation (EU) 2021/1119;
(i)
Regulation (EC) No 1221/2009 of the European Parliament and of the Council ( 24 );
(j)
Directive (EU) 2019/1937 of the European Parliament and of the Council ( 25 ). 1. Forbhreathnú
1.1 Tagairtí1.2 Ceanglais aitheanta1.3 Caighdeáin ghaolmhara2. Ceanglais aitheanta
3. Caighdeáin ghaolmhara
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