EU Taxonomy Article 8 Review / JRC Oct. 2026
ID 27238 | 05.10.2026
This study examines selected implementation challenges under Article 8 of the EU Taxonomy Regulation, focusing on the non-financial operating expenditure (OpEx) KPI, including the relevance of R&D OpEx, and group-level Taxonomy reporting.
It combines firm-level ownership and sector data, R&D investment data, and early disclosures under the Taxonomy regulation to assess the materiality, usability and comparability of [...]