Overview of Issuers’ Non-financial Information in Accordance with the Disclosure Requirements of Article 8 of the Taxonomy Regulation

Capital Market Supervision Division

No 49, Bank of Lithuania Occasional Paper Series from Bank of Lithuania

Abstract: 2023 was the first year in which issuers (non-financial companies) were required or voluntarily disclosed, in accordance with the requirements set out in Article 8 of the Taxonomy Regulation, how and to what extent the undertaking’s activities are associated with economic activities that qualify as environmentally sustainable. The Overview of Issuers’ Non-financial Information in Accordance with the Disclosure Requirements of Article 8 of the Taxonomy Regulation prepared by the Bank of Lithuania assesses how issuers applied the requirements for disclosing sustainability indicators, identifies shortcomings and provides recommendations. The overview assesses the non-financial information of 19 issuers (non-financial companies) disclosed in the social responsibility reports and related to the requirements of Article 8 of the Taxonomy Regulation. The recommendations concern the scope and content of the disclosed information, the use of templates for mandatory information disclosure and voluntary sustainability disclosure.

Pages: 23 pages
Date: 2024-01-22
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.lb.lt/uploads/publications/docs/45445_ ... 78d41012d274c9c9.pdf Full text (application/pdf)
Our link check indicates that this URL is bad, the error code is: 403 Forbidden

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:lie:opaper:49

Access Statistics for this paper

More papers in Bank of Lithuania Occasional Paper Series from Bank of Lithuania Bank of Lithuania Gedimino pr. 6, LT-01103 Vilnius, Lithuania. Contact information at EDIRC.
Bibliographic data for series maintained by Aurelija Proskute ().