This publication presents the sample Article 8 of the Taxonomy Regulation disclosures in the consolidated non-financial statement of a fictional EU-based listed parent undertaking, Automotive SE, as of 31 December  2022. It illustrates the disclosure requirements that would apply to such an undertaking pursuant to Article 8 of the Taxonomy Regulation (Regulation (EU) 2020/852) and the corresponding delegated acts for the financial year 2022.
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