Advice to the Commission on the review of (re)insurance disclosures under the Taxonomy Disclosures Delegated Act

<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd">
  <record>
    <leader>00000cam a22000004b 4500</leader>
    <controlfield tag="001">MAP20260052915</controlfield>
    <controlfield tag="003">MAP</controlfield>
    <controlfield tag="005">20261103142914.0</controlfield>
    <controlfield tag="008">260216s2026    deu||||       ||| ||eng d</controlfield>
    <datafield tag="040" ind1=" " ind2=" ">
      <subfield code="a">MAP</subfield>
      <subfield code="b">spa</subfield>
      <subfield code="d">MAP</subfield>
    </datafield>
    <datafield tag="084" ind1=" " ind2=" ">
      <subfield code="a">22</subfield>
    </datafield>
    <datafield tag="110" ind1="2" ind2=" ">
      <subfield code="0">MAPA20110000219</subfield>
      <subfield code="a">EIOPA</subfield>
    </datafield>
    <datafield tag="240" ind1="0" ind2="0">
      <subfield code="a">EIOPA-26-848</subfield>
      <subfield code="f">30 October 2026</subfield>
    </datafield>
    <datafield tag="245" ind1="1" ind2="0">
      <subfield code="a">Advice to the Commission on the  review of (re)insurance disclosures under the Taxonomy Disclosures Delegated Act</subfield>
    </datafield>
    <datafield tag="260" ind1=" " ind2=" ">
      <subfield code="a">Frankfurt</subfield>
      <subfield code="b">EIOPA</subfield>
      <subfield code="c">2026</subfield>
    </datafield>
    <datafield tag="300" ind1=" " ind2=" ">
      <subfield code="a">51 p.</subfield>
    </datafield>
    <datafield tag="520" ind1=" " ind2=" ">
      <subfield code="a">The report presents EIOPA's technical advice to the European Commission on the review of disclosure requirements applicable to insurance and reinsurance companies under the EU Taxonomy. It analyzes current underwriting and investment indicators, their methodological limitations, and issues related to data availability and comparability, and proposes measures aimed at simplifying reporting and reducing the reporting burden. Key recommendations include modifying the underwriting KPI and renaming it the Adaptation Underwriting KPI, limiting its denominator to eligible lines of business, replacing the combined KPI with a benchmark KPI, and simplifying certain reporting requirements. Furthermore, EIOPA recommends not introducing a new Green Insured Activities KPI at this time due to its costs, methodological challenges, and data limitations

Translated with DeepL.com (free version)</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20200024064</subfield>
      <subfield code="a">Taxonomías</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080545338</subfield>
      <subfield code="a">Seguros</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080552367</subfield>
      <subfield code="a">Reaseguro</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20260000503</subfield>
      <subfield code="a">Finanzas sostenibles</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080608835</subfield>
      <subfield code="a">Suscripción de riesgos</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20260000800</subfield>
      <subfield code="a">Regulación financiera</subfield>
    </datafield>
    <datafield tag="651" ind1=" " ind2="1">
      <subfield code="0">MAPA20080637743</subfield>
      <subfield code="a">Europa</subfield>
    </datafield>
    <datafield tag="856" ind1=" " ind2=" ">
      <subfield code="u">https://www.eiopa.europa.eu/publications/eiopas-final-advice-review-reinsurance-disclosures-under-taxonomy-disclosures-delegated-act_en</subfield>
    </datafield>
  </record>
</collection>