AR18. The undertaking may relate significant monetary amounts of CapEx and OpEx required to implement the actions taken or planned to:
(a) the relevant line items or notes in the financial statements;
(b) the key performance indicators required under article 8 of Regulation (EU) 2020/852 and under Commission Delegated Regulation (EU) 2021/2178; and
(c) if applicable, the CapEx plan required by Commission Delegated Regulation (EU) 2021/2178.
AR19. The undertaking may disclose whether it considers an "avoidance" action plan, which prevents damaging actions before they take place. Avoidance often involves a decision to deviate from the business-as-usual project development path. An example of avoidance is altering the biodiversity and ecosystem footprint of a project to avoid destruction of natural habitat on the site and/or establishing set-asides where priority biodiversity values are present and will be conserved. At a minimum, avoidance should be considered where there are biodiversit
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