Article summary
The European Securities and Markets Authority (ESMA) is consulting on its draft advice to the European Commission on Article 8 of the Taxonomy Regulation (Regulation (EU) 2020/852), which specifies the content, methodology and presentation of the key performance indicators (KPIs) that non-financial undertakings and asset managers are required to disclose. Responses are sought by 4 December 2020 and ESMA will deliver its final advice to the European Commission by 28 February 2021.
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