(7)In view of the proposal 7 by the Commission of a Directive amending Directive 2013/34/EU to ensure that the requirement to report on taxonomy-related information remains proportionate and to provide sufficient time for credit institutions to implement the reporting requirements laid down in Delegated Regulation (EU) 2021/2178, the application of the reporting requirements related to the Trading Book KPI, and Fees and Commission KPI should be deferred until 2028.
Recital 7
- 7 Proposal for a Directive of the European Parliament and of the Council amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 as regards certain corporate sustainability reporting and due diligence requirements (COM (2025) 81 final). ↩