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Final Report - Europa

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Final Report Advice on Article 8 of the Taxonomy Regulation 26 February 2021 | ESMA30-379-471. ESMA REGULAR USE. Table of Contents 1 Executive Summary ........................................ ........................................ ....................... 6. 2 Introduction ........................................ ........................................ .................................... 8. Background ........................................ ........................................ ............................. 8. Article 8 of the Taxonomy Regulation.

benefit analysis, while Annex IV sets out the opinion provided by ESMA’s Securities and Markets Stakeholder Group (‘SMSG’) and Annexes V and VI contain the standard tables proposed by ESMA for use by non-financial undertakings and asset managers.

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