Disclosure rules common to all financial undertakings and non-financial undertakings
Article 8
1. Financial undertakings and non-financial undertakings shall include all additional disclosures accompanying the key performance indicators laid down in Annexes I, III, V, VII, XI in the same parts of the non-financial statement that contains those indicators, or shall provide cross-references to the parts of the non-financial statements that contain those indicators. 2. Information disclosed in accordance with this Regulation shall cover the annual reporting period from the previous calendar year of the date of disclosure. 3. Financial undertakings and non-financial undertakings shall provide in the non-financial statement the key performance indicators covering the previous annual reporting period. For the purposes of this paragraph, the first annual reporting period shall cover the year 2023. 4. Financial undertakings and non-financial undertakings shall in their disclosures, use the same currency as in their financial statements. Financial undertakings shall use the most recently available data and key performance indicators of their counterparties to calculate their own key performance indicators. 5. The key performance indicators shall cover only the objectives of climate change mitigation and climate change adaptation until 12 months after the date of application of the delegated regulations that contain the technical screening criteria for the other environmental objectives and that have been adopted pursuant to Article 12(2), Article 13(2), Article 14(2) and Article 15(2) of Regulation (EU) 2020/852.