Transcription of Final Report - Europa
{{id}} {{{paragraph}}}
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 .. 9. Call for advice ..10. General remarks ..10. 3 Summary of feedback and amendments to the advice ..11. Advice relating to non-financial General comments ..11. Content of KPIs ..17. Definitions of the three KPIs ..17. Definition of proportion of turnover ..18. Definition of proportion of CapEx ..23. Definition of proportion of OpEx ..30. Feedback on the definitions of all three KPIs ..36. Accompanying Methodology to Report the KPIs ..48. Presentation of Advice on extent of asset managers investments' Taxonomy-alignment ..81. Content of KPI ..81. Methodology for preparing and reporting the KPI ..94. Presentation of KPI ..105. 4 Annexes ..111. Annex I: Advice to the Commission ..111. Annex II: Call for advice.
EU GBS EU Green Bond Standard . ESMA REGULAR USE 4 GAAP Generally Accepted Accounting Principles IAS International Accounting Standard IASB International Accounting Standards Board IFRS International Financial Reporting Standard JRC Joint Research Centre KPI Key performance indicator
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document:
{{id}} {{{paragraph}}}