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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 ..23. Definition of proportion of OpEx ..30. Feedback on the definitions of all three KPIs.

Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC AIF Alternative investment fund

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