Materiality threshold: Companies don't have to assess alignment of economic activities that make up less than 10 percent of cumulative revenue, CapEx, or OpEx, respectively.
Consistency with Omnibus proposal
Description
Consistent with changes to Omnibus proposal
OpEx reporting opt-out: All non-financial companies can opt out from reporting details on the OpEx KPI, if OpEx is not material to their business model. Companies doing so only have to disclose the total OpEx denominator.
Changes to Omnibus proposal
Nuclear & gas activities: Although the reporting on nuclear and fossil gas activities was not part of the original proposal, they are now incorporated into the standard templates.
Addition to Omnibus proposal
Technical Screening Criteria review: Planned review/simplification of other Technical Screening Criteria (TSC); details are still pending.
No details available yet
Data point reduction: The proposals also simplify the reporting templates by removing 64 percent of data points for non-financial companies and 89 percent for financial companies.
Do No Significant Harm (DNSH) criteria: Simplification of DNSH criteria for pollution prevention and control (PPC) is adopted, implementing changes to points (c) and (f) of Appendix C criteria.