---
title: "Taxonomy Article 8 KPIs under CSRD and ESRS"
canonical_url: "https://www.sorena.io/artifacts/eu/corporate-sustainability-reporting-directive/faq/taxonomy-article-8-kpis"
source_url: "https://www.sorena.io/artifacts/eu/corporate-sustainability-reporting-directive/faq/taxonomy-article-8-kpis"
author: "Sorena AI"
description: "FAQ explaining how EU Taxonomy Article 8 KPI disclosures relate to CSRD, ESRS, and the Article 8 XBRL taxonomy."
published_at: "2026-05-09"
updated_at: "2026-05-09"
keywords:
  - "CSRD Article 8 KPIs"
  - "EU Taxonomy KPIs"
  - "ESRS XBRL taxonomy"
  - "sustainability reporting"
  - "CSRD"
  - "ESRS"
  - "EU Taxonomy"
  - "Article 8 KPIs"
  - "XBRL taxonomy"
---
**[SORENA](https://www.sorena.io/)** - AI-Powered GRC Platform

[Home](https://www.sorena.io/) | [Solutions](https://www.sorena.io/solutions) | [Artifacts](https://www.sorena.io/artifacts) | [About Us](https://www.sorena.io/about-us) | [Contact](https://www.sorena.io/contact) | [Portal](https://app.sorena.io)

---

# Taxonomy Article 8 KPIs under CSRD and ESRS

FAQ explaining how EU Taxonomy Article 8 KPI disclosures relate to CSRD, ESRS, and the Article 8 XBRL taxonomy.

*FAQ* *CSRD* *EU 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.

Use this FAQ to separate the KPI calculation question, the ESRS sustainability-statement question, and the XBRL tagging question.

EU Taxonomy Article 8 KPIs are not a new ESRS topic and should not be rewritten as generic climate narrative. For CSRD reporters, they are Taxonomy Regulation disclosures included in sustainability reporting, with their own KPI templates and an Article 8 XBRL taxonomy that EFRAG developed as digital support for the European Commission.

## 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, and operating expenditure using the Taxonomy disclosure regulation and templates. The CSRD connection is that the sustainability report must include those Article 8 disclosures and, where digital reporting applies, mark them up in the required electronic format.

- 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.

Sources for this answer:

- [Article 8 Taxonomy - Explanatory Note and Basis for Conclusions](https://xbrl.efrag.org/downloads/Article8-XBRL-Taxonomy-Explanatory-Note-and-Basis-for-Conclusions.pdf?ref=sorena.io) - Explains that Article 8 disclosures are EU Taxonomy disclosures included in sustainability reporting and that CSRD supplies the digital-reporting basis for marking them up.
- [Article 8 Taxonomy - Explanatory Note and Basis for Conclusions](https://xbrl.efrag.org/downloads/Article8-XBRL-Taxonomy-Explanatory-Note-and-Basis-for-Conclusions.pdf?ref=sorena.io) - Summarizes the Article 8 disclosure regulation and identifies turnover, CapEx, and OpEx as the non-financial undertaking KPI areas represented in the Article 8 taxonomy.

## 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.

- 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.
- Reconcile Article 8 KPI amounts to finance-owned source data before they enter the CSRD reporting package.

Sources for this answer:

- [ESRS Set 1 XBRL Taxonomy - Explanatory Note and Basis for Conclusions](https://xbrl.efrag.org/downloads/ESRS-Set1-XBRL-Taxonomy-Explanatory-Note-and-Basis-for-Conclusions.pdf?ref=sorena.io) - Describes the ESRS Set 1 XBRL taxonomy and separately identifies the Article 8 XBRL taxonomy for Article 8 disclosures.
- [European sustainability reporting standards (ESRS)](https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html?ref=sorena.io) - Provides the ESRS reporting reference point for CSRD sustainability statements alongside, but distinct from, Article 8 KPI templates.

## What does the Article 8 XBRL taxonomy add?

The Article 8 XBRL taxonomy is a digital representation of the Article 8 disclosure templates and related information requirements. EFRAG states that it transposes the Article 8 disclosure requirements into machine-readable format as technical support; it does not change the underlying EU Taxonomy KPI rules.

This matters for implementation because the report team needs two mappings: one from source finance and activity data into the Article 8 KPI templates, and one from the final disclosure tables and narrative context into the Article 8 XBRL taxonomy elements. The Article 8 taxonomy uses template structures, dimensions, text blocks, and KPI elements to support Inline XBRL tagging.

- 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.

Sources for this answer:

- [Article 8 Taxonomy - Explanatory Note and Basis for Conclusions](https://xbrl.efrag.org/downloads/Article8-XBRL-Taxonomy-Explanatory-Note-and-Basis-for-Conclusions.pdf?ref=sorena.io) - Explains the purpose, architecture, closed-taxonomy approach, and illustrative tagging structures for the Article 8 XBRL taxonomy.
- [ESRS Set 1 XBRL Taxonomy - Explanatory Note and Basis for Conclusions](https://xbrl.efrag.org/downloads/ESRS-Set1-XBRL-Taxonomy-Explanatory-Note-and-Basis-for-Conclusions.pdf?ref=sorena.io) - Explains the wider ESRS digital taxonomy context and the role of Inline XBRL in sustainability reporting.

## 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.
- 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.

Sources for this answer:

- [Article 8 Taxonomy - Explanatory Note and Basis for Conclusions](https://xbrl.efrag.org/downloads/Article8-XBRL-Taxonomy-Explanatory-Note-and-Basis-for-Conclusions.pdf?ref=sorena.io) - Explains that the Article 8 XBRL taxonomy reflects the Article 8 disclosure templates and related KPI information requirements.
- [Article 8 Taxonomy - Explanatory Note and Basis for Conclusions](https://xbrl.efrag.org/downloads/Article8-XBRL-Taxonomy-Explanatory-Note-and-Basis-for-Conclusions.pdf?ref=sorena.io) - Supports the XBRL mapping evidence requirement by describing Article 8 tables, dimensions, line items, text blocks, and Inline XBRL tagging concepts.

## 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 Article 8 XBRL 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 Article 8 XBRL taxonomy as a new substantive rule; use it as the digital tagging map for the disclosure requirements.

Sources for this answer:

- [Article 8 Taxonomy - Explanatory Note and Basis for Conclusions](https://xbrl.efrag.org/downloads/Article8-XBRL-Taxonomy-Explanatory-Note-and-Basis-for-Conclusions.pdf?ref=sorena.io) - States that EFRAG provides digital and technical support for Article 8 disclosures and does not own the substance of the Taxonomy disclosure requirements.
- [Frequently asked questions on the implementation of the EU corporate sustainability reporting rules](https://finance.ec.europa.eu/publications/frequently-asked-questions-implementation-eu-corporate-sustainability-reporting-rules_en?ref=sorena.io) - Provides European Commission implementation context for CSRD reporting rules and related practical questions.

## Primary sources

- [Article 8 Taxonomy - Explanatory Note and Basis for Conclusions](https://xbrl.efrag.org/downloads/Article8-XBRL-Taxonomy-Explanatory-Note-and-Basis-for-Conclusions.pdf?ref=sorena.io) - Primary grounding for the Article 8 XBRL taxonomy, its CSRD digital-reporting connection, closed-taxonomy approach, and tagging concepts.
  - Quote: "Article 8 XBRL taxonomy"
- [ESRS Set 1 XBRL Taxonomy - Explanatory Note and Basis for Conclusions](https://xbrl.efrag.org/downloads/ESRS-Set1-XBRL-Taxonomy-Explanatory-Note-and-Basis-for-Conclusions.pdf?ref=sorena.io) - Grounds the distinction between ESRS digital reporting materials and the separately published Article 8 XBRL taxonomy.
  - Quote: "ESRS Set 1 XBRL Taxonomy"
- [European sustainability reporting standards (ESRS)](https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html?ref=sorena.io) - Provides the ESRS reference baseline for the CSRD sustainability statement that contains Article 8 disclosures.
  - Quote: "European sustainability reporting standards"
- [Frequently asked questions on the implementation of the EU corporate sustainability reporting rules](https://finance.ec.europa.eu/publications/frequently-asked-questions-implementation-eu-corporate-sustainability-reporting-rules_en?ref=sorena.io) - European Commission implementation context for CSRD reporting rules and practical reporting questions.
  - Quote: "corporate sustainability reporting rules"

## Topic Guides

- [CSRD and ESRS Compliance Obligations](/artifacts/eu/corporate-sustainability-reporting-directive/compliance.md): Grounded CSRD and ESRS compliance guide covering scope checks, sustainability statements, double materiality, value-chain data, assurance, and digital tagging.
- [CSRD and ESRS FAQ: scope, materiality, assurance, tagging, and value chain](/artifacts/eu/corporate-sustainability-reporting-directive/faq.md): CSRD and ESRS FAQ hub covering company scope, reporting waves, ESRS structure, double materiality, assurance, digital tagging, Taxonomy Article 8, and value chain data.
- [CSRD and ESRS Reporting Checklist](/artifacts/eu/corporate-sustainability-reporting-directive/checklist.md): A practical CSRD and ESRS checklist for confirming reporting scope, sustainability statement content, double materiality, value-chain evidence, assurance readiness, and digital tagging.
- [CSRD and ESRS requirements: scope, reporting, assurance, and evidence](/artifacts/eu/corporate-sustainability-reporting-directive/requirements.md): Grounded guide to CSRD and ESRS requirements: who reports, what the sustainability statement must cover, double materiality, value-chain data, assurance, publication, digital tagging, and controls.
- [CSRD and ESRS value-chain data, estimates, proxies, and evidence](/artifacts/eu/corporate-sustainability-reporting-directive/value-chain-data-and-estimation.md): How to handle ESRS value-chain information when supplier or customer data is incomplete: reasonable efforts, estimates, limitations, controls, and assurance evidence.
- [CSRD Applicability Test for EU and Non-EU Company Groups](/artifacts/eu/corporate-sustainability-reporting-directive/applicability-test.md): Check whether CSRD and ESRS reporting may apply by testing undertaking size, listed status, group reporting, non-EU branches or subsidiaries, and phase-in evidence.
- [CSRD Article 40a third-country group reporting FAQ](/artifacts/eu/corporate-sustainability-reporting-directive/faq/third-country-groups.md): FAQ on when CSRD Article 40a applies to third-country groups, which EU subsidiary or branch publishes the report, and what happens with assurance and missing information.
- [CSRD assurance and ESRS digital tagging evidence](/artifacts/eu/corporate-sustainability-reporting-directive/assurance-and-digital-tagging-evidence.md): Evidence checklist for CSRD assurance readiness, ESRS datapoint traceability, and digital tagging preparation under the ESRS XBRL and ESEF reporting framework.
- [CSRD assurance evidence FAQ: what to keep for limited assurance](/artifacts/eu/corporate-sustainability-reporting-directive/faq/assurance-evidence.md): What CSRD and ESRS assurance evidence should support: management-report publication, the assurance report, national assurance procedures, and EU limited assurance milestones.
- [CSRD assurance evidence pack workflow for ESRS reporting](/artifacts/eu/corporate-sustainability-reporting-directive/assurance-evidence-pack-workflow.md): A CSRD and ESRS workflow for building an assurance-ready evidence pack covering scope, double materiality, ESRS datapoints, controls, estimates, and digital tagging.
- [CSRD assurance-ready controls and evidence for ESRS reporting](/artifacts/eu/corporate-sustainability-reporting-directive/assurance-ready-controls-and-evidence.md): Build CSRD and ESRS evidence around GOV-5 controls, double materiality, IROs, value-chain data, assurance files, and XBRL tagging checks.
- [CSRD data point inventory FAQ for ESRS disclosure readiness](/artifacts/eu/corporate-sustainability-reporting-directive/faq/data-point-inventory.md): How to build an ESRS data point inventory for CSRD reporting: disclosure requirements, materiality filters, evidence ownership, value-chain data, XBRL readiness, and assurance support.
- [CSRD deadlines and ESRS compliance calendar](/artifacts/eu/corporate-sustainability-reporting-directive/deadlines-and-compliance-calendar.md): A grounded CSRD and ESRS calendar covering the original reporting waves, enacted postponement caveats, publication duties, assurance, and digital reporting workstreams.
- [CSRD digital tagging and XBRL readiness FAQ](/artifacts/eu/corporate-sustainability-reporting-directive/faq/digital-tagging-xbrl.md): What CSRD teams should do now about XHTML, Inline XBRL, ESRS taxonomy materials, tagging controls, and limits before final digital taxonomy rules apply.
- [CSRD Double Materiality Interview Question Bank for ESRS](/artifacts/eu/corporate-sustainability-reporting-directive/double-materiality-interview-question-bank.md): Interview prompts for ESRS double materiality work: context, affected stakeholders, value chain IROs, impact materiality, financial materiality, thresholds, and evidence.
- [CSRD double materiality method under ESRS](/artifacts/eu/corporate-sustainability-reporting-directive/double-materiality-method.md): A grounded method for ESRS double materiality assessment: impact materiality, financial materiality, value-chain coverage, thresholds, evidence, and documentation.
- [CSRD double materiality scoring: IRO assessment and ESRS data points](/artifacts/eu/corporate-sustainability-reporting-directive/double-materiality-scoring.md): A grounded scoring guide for CSRD and ESRS double materiality: impact materiality, financial materiality, thresholds, evidence, governance, and disclosure mapping.
- [CSRD Double Materiality Workflow for ESRS Assessment](/artifacts/eu/corporate-sustainability-reporting-directive/double-materiality-workflow.md): A CSRD and ESRS workflow for running a double materiality assessment, from value-chain scoping and stakeholder inputs to IRO scoring, governance approval, and audit trail evidence.
- [CSRD omnibus stop-the-clock status: enacted delay vs proposed scope changes](/artifacts/eu/corporate-sustainability-reporting-directive/faq/omnibus-stop-the-clock-status.md): FAQ on the CSRD stop-the-clock directive, the separate Omnibus proposal, and how reporting teams should treat enacted and proposed changes.
- [CSRD penalties and fines: Member State enforcement, controls, and evidence](/artifacts/eu/corporate-sustainability-reporting-directive/penalties-and-fines.md): A conservative guide to CSRD penalty exposure: why fines depend on Member State implementation, which reporting failures create risk, and what evidence teams should keep.
- [CSRD reporting waves and Omnibus status](/artifacts/eu/corporate-sustainability-reporting-directive/reporting-waves-and-omnibus-status.md): Track what is enacted, postponed, final, or still in the Omnibus process for CSRD reporting waves, ESRS reporting, and Stop-the-Clock changes.
- [CSRD reporting waves FAQ: who reports first and what changed](/artifacts/eu/corporate-sustainability-reporting-directive/faq/reporting-waves.md): FAQ on original CSRD reporting waves, stop-the-clock caveats, listed SME opt-out, third-country reporting, and why local transposition law still matters.
- [CSRD scope and phasing by company type](/artifacts/eu/corporate-sustainability-reporting-directive/scope-and-phasing-by-company-type.md): Map CSRD reporting scope by company category, original Article 5 wave, listed SME opt-out, third-country group rules, and stop-the-clock caveats.
- [CSRD topical ESRS scoping: what must be reported?](/artifacts/eu/corporate-sustainability-reporting-directive/faq/topical-esrs-scoping.md): FAQ on CSRD topical ESRS scoping: ESRS 2, double materiality, topical disclosure requirements, omitted topics, climate, and Appendix B datapoints.
- [CSRD value chain data and estimation methodology under ESRS](/artifacts/eu/corporate-sustainability-reporting-directive/value-chain-estimates.md): How ESRS lets CSRD reporters use sector averages, proxies, and other estimates when direct value-chain data is not available after reasonable effort.
- [CSRD vs CSDDD: Reporting vs Due Diligence](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-csddd.md): Compare CSRD sustainability reporting with CSDDD human rights and environmental due diligence, including scope, evidence, assurance, penalties, and overlap.
- [CSRD vs EU Taxonomy Article 8](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-taxonomy-alignment.md): Compare CSRD and ESRS sustainability reporting with EU Taxonomy Article 8 KPI disclosures, including scope, evidence, tagging, and reuse limits.
- [CSRD vs GRI: ESRS Interoperability](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-gri.md): Compare CSRD/ESRS reporting with GRI-based reporting using grounded ESRS interoperability, materiality, value-chain, and disclosure-reuse rules.
- [CSRD vs IFRS S1 and S2 Comparison](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-ifrs-s1-and-s2.md): Compare CSRD and ESRS with IFRS S1 and S2 across scope, materiality, disclosures, value chain reporting, assurance, digital tagging, and interoperability.
- [CSRD vs SEC Climate Disclosure Rule](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-sec-climate-disclosure-rule.md): Grounded comparison notes for CSRD and the SEC climate disclosure rule, focused on CSRD and ESRS duties and conservative limits where SEC facts are not sourced.
- [CSRD vs SFDR: ESRS and Financial Disclosures](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-sfdr.md): Compare CSRD/ESRS corporate sustainability reporting with SFDR financial-market disclosures, including scope, materiality, PAI data, assurance, tagging, and reuse limits.
- [CSRD XBRL Tagging Checklist for ESRS and Article 8 Readiness](/artifacts/eu/corporate-sustainability-reporting-directive/xbrl-tagging-checklist.md): A grounded CSRD XBRL tagging readiness checklist for XHTML, Inline XBRL, ESRS taxonomy mapping, Article 8 taxonomy mapping, ESEF validation, and source-controlled review.
- [ESRS 1 and ESRS 2 structure under CSRD](/artifacts/eu/corporate-sustainability-reporting-directive/esrs-1-and-esrs-2-structure.md): A grounded explanation of how ESRS 1 sets the reporting architecture and how ESRS 2 provides the mandatory general disclosures for CSRD sustainability statements.
- [ESRS data point inventory workflow for CSRD reporting](/artifacts/eu/corporate-sustainability-reporting-directive/esrs-data-point-inventory-workflow.md): Build an ESRS data point inventory that links disclosure requirements, materiality outcomes, evidence owners, XBRL tagging readiness, and assurance controls.
- [ESRS structure and data model for CSRD reporting](/artifacts/eu/corporate-sustainability-reporting-directive/esrs-structure-and-data-model.md): Map ESRS architecture, disclosure requirements, datapoints, materiality, XBRL taxonomy, Article 8 tagging, and report data ownership for CSRD reporting.
- [FAQ: CSRD double materiality scoring — thresholds, weighting, and evidence](/artifacts/eu/corporate-sustainability-reporting-directive/faq/double-materiality-scoring.md): How to score CSRD double materiality under ESRS without invented thresholds: impact materiality, financial materiality, evidence, and documentation.
- [FAQ: CSRD value chain estimates — methods and proportionality under ESRS](/artifacts/eu/corporate-sustainability-reporting-directive/faq/value-chain-estimates.md): When ESRS permits value chain estimates, what to disclose about assumptions, accuracy, limits, and improvement plans.
- [How do ESRS 1 and ESRS 2 structure CSRD reporting?](/artifacts/eu/corporate-sustainability-reporting-directive/faq/esrs-1-and-2-structure.md): FAQ explaining how ESRS 1 general requirements and ESRS 2 general disclosures fit into CSRD reporting, materiality, and topical ESRS disclosures.
- [LSME and VSME under EU CSRD: what SMEs should know](/artifacts/eu/corporate-sustainability-reporting-directive/faq/lsme-and-vsme.md): FAQ on LSME and VSME under the EU CSRD: listed SME reporting, the temporary opt-out, voluntary SME reporting, and value-chain requests.
- [Taxonomy Article 8 KPIs for CSRD reporting](/artifacts/eu/corporate-sustainability-reporting-directive/taxonomy-article-8-kpis.md): Grounded guide to Article 8 Taxonomy KPI disclosures in CSRD sustainability statements, including KPI templates, ESRS links, XBRL readiness, and evidence controls.

*Recommended next step*

*Placement: after evidence section*

## 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.

- [Open Research Copilot](/solutions/research-copilot.md): Answer CSRD and EU Taxonomy reporting questions with cited source material.
- [Discuss CSRD implementation](/contact.md): Review Article 8 KPI evidence, ESRS reporting controls, and digital-reporting readiness with Sorena.


---

[Privacy Policy](https://www.sorena.io/privacy) | [Terms of Use](https://www.sorena.io/terms-of-use) | [DMCA](https://www.sorena.io/dmca) | [About Us](https://www.sorena.io/about-us)

(c) 2026 Sorena AB (559573-7338). All rights reserved.

Source: https://www.sorena.io/artifacts/eu/corporate-sustainability-reporting-directive/faq/taxonomy-article-8-kpis