Consultation on technical advice on selected KPIs under the Taxonomy Disclosures Delegated Act

Responding to this paper 

The Consultation Paper seeks feedback on targeted revisions to selected EU Taxonomy reporting disclosure requirements. It responds to a Commission call for advice and explores ways to make reporting requirements more useful and easier to apply. The paper focuses on revising the Key Performance Indicator on Operational Expenditures (OpEx), the possible voluntary use by financial undertakings of the OpEx KPI, group reporting issues, and further simplifications to templates and disclosures. ESMA aims to deliver final technical advice to the Commission by end-October 2026.

ESMA will consider all comments received by 12 August 2026.

All contributions should be submitted online using this EU survey form.

Publication of responses

All contributions received will be published following the close of the consultation, unless you request otherwise.  Please clearly and prominently indicate in your submission any part you do not wish to be publicly disclosed. A standard confidentiality statement in an email message will not be treated as a request for non-disclosure. A confidential response may be requested from us in accordance with ESMA’s rules on access to documents. We may consult you if we receive such a request. Any decision we make not to disclose the response is reviewable by ESMA’s Board of Appeal and the European Ombudsman.

Data protection

Personal data contained in the file will be published as submitted. If you don't wish such personal data to be publicly available, you should not include personal data within the document you upload to a public consultation. Alternatively, you may choose the option to not have your response published on the ESMA website. For further details on data processing, please refer to the record register.

Information on data protection can be found in the Legal Notice and Data Protection section.