How is it possible to practically apply the requirement to use “equivalent information”
as referred to in Article 17(2)(b)?

Question

ESA Joint Committee (EBA, ESMA, EIOPA) · Accepted Answer

The starting point for the evaluation of equivalent information, as referred to in Article 17(2)(b) of

the Delegated Regulation, should be considered information that provides the same content and
level of granularity as that provided by the reporting of undertakings of their Taxonomy-aligned
activities in Regulation (EU) 2021/2178. In this respect, equivalent information should meet these
following basic principles:
- Equivalent information should only apply to economic activities listed in the Delegated
Acts of Regulation (EC) 2020/852;
- The assessment of the substantial contribution of an economic activity should rely on
actual information, subject to the limited circumstances described by the European
Commission in Question VII.1; and
- While it should be possible to use estimates to assess the DNSH based on equivalent
information, controversy-based approaches should be discouraged and considered
insufficient (as outlined in Q&A 32 below).

How is it possible to practically apply the requirement to use “equivalent information” as referred to in Article 17(2)(b)?

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