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FAQCSRDEU Taxonomy

Taxonomy Article 8 KPIs under CSRD and ESRS

Article 8 KPIs are EU Taxonomy disclosures that sit inside CSRD sustainability reporting. They should be governed with the same reporting controls as ESRS disclosures, but calculated and tagged from the Taxonomy disclosure rules.

This FAQ helps separate the KPI calculation question, the ESRS sustainability-statement question, and the XBRL tagging question.

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Author
Sorena AI
Published
May 9, 2026
Updated
Jul 25, 2026
Questions
5

Structured answer sets in this page tree.

Primary sources
6

Cited legal and guidance references.

Publication metadata
Sorena AI
Published May 9, 2026
Updated Jul 25, 2026
Overview

EU Taxonomy (KPIs) are not a new European Sustainability Reporting Standards (ESRS) topic or generic climate narrative. For Corporate Sustainability Reporting Directive (CSRD) reporters, they are Taxonomy Regulation disclosures included in sustainability reporting. The disclosure rules provide the KPI methods and templates. EFRAG's separate Extensible Business Reporting Language (XBRL) taxonomy is technical support for future machine-readable tagging; it does not itself make tagging mandatory.

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5 of 5 questions
Question 1

How do Article 8 KPIs relate to CSRD reporting?

Article 8 of the EU Taxonomy Regulation requires undertakings in the scope of the relevant Accounting Directive sustainability-reporting provisions to disclose how and to what extent their activities are associated with environmentally sustainable economic activities. For CSRD reporters, those disclosures are part of sustainability reporting rather than a separate marketing claim.

For a non-financial undertaking, the core Article 8 KPI work is to calculate and present the Taxonomy-aligned share of turnover, capital expenditure (CapEx), and operating expenditure (OpEx) using the Taxonomy disclosure regulation and templates. Commission Delegated Regulation (EU) 2026/73 permits specified eligibility and alignment assessments to be omitted below separate 10% turnover, CapEx or OpEx thresholds, and permits all OpEx assessment to be omitted when OpEx is not material to the business model. Amounts covered by those derogations must be reported separately as non-material; where all OpEx assessment is omitted, the undertaking must disclose the total OpEx denominator and explain why OpEx is not material to its business model. The CSRD connection is that the sustainability report includes those Article 8 disclosures. Directive (EU) 2026/470 states that marking-up is not required until the relevant rules are adopted through the European Single Electronic Format regulation.

  • Do not treat Article 8 KPIs as ESRS materiality conclusions; they are Taxonomy disclosure outputs with prescribed KPI logic.
  • Connect the KPI file to the annual sustainability reporting process, financial statement line items, and management report review.
  • Keep the calculation basis, denominator, numerator, environmental objective breakdown, and contextual disclosures together so reviewers can trace the published percentages.
Citations
Recommended next step

Map Article 8 KPIs before CSRD publication

Use the Article 8 KPI file to connect source finance data, Taxonomy activity assessments, ESRS reporting controls, and XBRL tags before the sustainability report is approved.

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Review Article 8 KPI evidence, ESRS reporting controls, and digital-reporting readiness with Sorena.

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Question 2

Are Article 8 KPIs part of ESRS?

They are related to ESRS reporting, but they are not ESRS datapoints calculated through ESRS double materiality. ESRS sets the sustainability-reporting baseline for CSRD reports, while Article 8 KPIs come from the EU Taxonomy disclosure framework and its delegated regulation.

The practical consequence is that the sustainability reporting owner should align presentation, controls, sign-off, and assurance readiness across ESRS and Article 8, but should not use ESRS materiality to omit or redesign required Article 8 KPI templates. Apply the separate Article 8 derogations where their conditions are met. For activities assessed for alignment, first classify each activity as a , then test whether it meets the criteria for a : substantial contribution, do-no-significant-harm criteria, minimum safeguards and technical screening criteria.

  • Use ESRS processes for report governance, consistency checks, and links to sustainability-statement disclosures.
  • Use the Article 8 disclosure regulation for the KPI mechanics, templates, and accompanying qualitative information.
  • For a non-financial undertaking, calculate turnover as aligned net turnover divided by total net turnover; calculate CapEx and OpEx from the separate numerator and denominator definitions in Annex I rather than reusing the turnover population, subject to the applicable Article 8 derogations.
  • Reconcile Article 8 KPI amounts to finance-owned source data before they enter the CSRD reporting package.
Citations
Question 3

What does the Article 8 XBRL taxonomy add?

The 2024 is a digital representation of the Article 8 disclosure templates and related information requirements then in force. EFRAG states that it transposes the disclosure requirements into machine-readable format as technical support; it does not change the underlying EU Taxonomy KPI rules or, by itself, create a filing duty. Commission Delegated Regulation (EU) 2026/73 later replaced or amended several of those templates.

If digital tagging becomes applicable, use the taxonomy adopted for the reporting period. Prepare one mapping from source finance and activity data into the applicable Article 8 KPI templates, and another from the final disclosure tables and narrative context into the applicable taxonomy elements.

  • Map each reported Article 8 table or contextual disclosure to the relevant taxonomy table, text block, line item, and dimension.
  • Do not create entity-specific XBRL extensions for Article 8 disclosures where the Article 8 taxonomy is closed and provides the required elements.
  • Track corrected or revised figures separately from previously stated figures where the taxonomy structure supports reporting-scope distinctions.
Citations
Question 4

What evidence should the reporting team keep?

Keep evidence that proves the published KPI values, not just evidence that the report was reviewed. Article 8 KPIs are percentage disclosures built from financial amounts, Taxonomy activity assessments, and template rules, so the retained file should let a decision owner or assurance provider retrace the calculation.

A useful evidence pack separates non-financial undertaking KPI material from any financial-undertaking templates. Unless the reporting entity is a financial undertaking in scope of the relevant Article 8 annexes, avoid importing green asset ratio, asset manager, investment firm, or insurance-specific detail into the page or disclosure file.

  • Entity scope conclusion showing why Article 8 disclosures are included in the CSRD sustainability reporting package.
  • Activity eligibility and alignment assessment, including environmental objective, substantial contribution, DNSH, and minimum safeguards evidence where applicable.
  • Turnover, CapEx, and OpEx numerator and denominator workpapers tied to finance source systems and financial statement references.
  • Completed Article 8 templates and contextual disclosures, with the source regulation or template version identified.
  • If tagging rules apply, an XBRL mapping sheet showing the Article 8 taxonomy element, table, axis or member, unit, period, and reporting-scope treatment for each tagged fact.
  • Review log for finance, sustainability, legal, and digital-reporting sign-off before publication.
Citations
Question 5

What is the main implementation risk?

The main risk is mixing three different layers: the legal KPI obligation, the ESRS sustainability-statement process, and the XBRL tagging layer. When those layers are merged into one generic checklist, teams can publish a plausible-looking sustainability section without a traceable KPI calculation or a reliable digital-tagging map.

Keep the layers distinct: Article 8 determines the KPI content and templates, CSRD and ESRS determine the sustainability-reporting package and governance context, and the applicable digital taxonomy supports machine-readable tagging of the final disclosures.

  • Avoid unsupported claims that ESRS replaces the Article 8 KPI templates.
  • Avoid applying financial-undertaking KPI detail to non-financial undertakings unless the source rule and entity type support it.
  • Avoid treating the EFRAG as a new substantive rule or as the current filing map without checking the final applicable tagging rules.
Citations
Primary sources

References and citations

Directive (EU) 2026/470 amending CSRD-related requirements
eur-lex.europa.eu
Referenced sections
  • Current legal source stating that undertakings do not have to mark up sustainability reporting until the relevant electronic-format rules are adopted.
"Until such rules on the marking-up are adopted"
European sustainability reporting standards (ESRS)
xbrl.efrag.org
Referenced sections
  • Provides the ESRS reporting reference point for CSRD sustainability statements alongside, but distinct from, Article 8 KPI templates.
"European sustainability reporting standards"
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