ESMA proposes simpler EU Taxonomy reporting 29 October 2026 Issuer disclosure Sustainable finance The European Securities and Markets Authority (ESMA), the EU’s financial markets regulator and supervisor, has published its Final Report providing technical advice to the European Commission on simplifying key performance indicators under the Taxonomy Disclosures Delegated Act. ESMA recommends narrowing the mandatory operating expenditure (OpEx) KPI to non-capitalised research and development expenditure. It also proposes simpler group Taxonomy reporting, including removing the weighted-average…