Regulatory Alerts2020-11-13
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ESMA Consultation Paper on Article 8 of the Taxonomy Regulation
The document is a draft consultation paper containing advice for the European Commission regarding Article 8 of the Taxonomy Regulation, which prescribes transparency requirements for non-financial statements. It outlines the content, methodology, and presentation of key performance indicators that non-financial undertakings and asset managers must disclose as a proportion of environmentally sustainable activities. The consultation closes on 04 December 2020, after which ESMA will deliver final advice to the European Commission by 28 February 2021.
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