Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (the “Taxonomy Regulation”).
Article 8 of the Taxonomy Regulation obliges undertakings covered by
the Non-Financial Reporting Directive to publish information
on how and to what extent their activities are associated with economic
activities that qualify as environmentally sustainable under the
Taxonomy Regulation. For this purpose, Article 8(2) requires
non-financial undertakings to use three key performance indicators
(‘KPIs’), namely the proportion of their turnover, their capital
expenditure (‘CapEx’) and their operating expenditure (‘OpEx’) related
to environmentally sustainable activities. Article 8 does not specify
any KPIs to be used by financial undertakings.
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