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

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.