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20 August 2026

ESMA Consultation Paper on Technical Advice on selected KPIs under the Taxonomy Disclosures Delegated Act

Accountancy Europe responded to the European Securities and Markets Authority (ESMA) consultation paper on Technical Advice on selected KPIs under the Taxonomy Disclosures Delegated Act (DDA). Our main messages:

Revising the OpEx KPI

Accountancy Europe:

  • considers the current OpEx definition...
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