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Final Report - Europa

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.

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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