---
title: "Taxonomy Article 8 KPIs for CSRD reporting"
canonical_url: "https://www.sorena.io/artifacts/eu/corporate-sustainability-reporting-directive/taxonomy-article-8-kpis"
source_url: "https://www.sorena.io/artifacts/eu/corporate-sustainability-reporting-directive/taxonomy-article-8-kpis"
author: "Sorena AI"
description: "Grounded guide to Article 8 Taxonomy KPI disclosures in CSRD sustainability statements, including KPI templates, ESRS links, XBRL readiness, and evidence controls."
published_at: "2026-05-09"
updated_at: "2026-05-09"
keywords:
  - "CSRD"
  - "ESRS"
  - "Taxonomy Article 8"
  - "Taxonomy KPIs"
  - "turnover KPI"
  - "CapEx KPI"
  - "OpEx KPI"
  - "sustainability statement"
  - "ESEF"
  - "Inline XBRL"
  - "XBRL"
---
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# Taxonomy Article 8 KPIs for CSRD reporting

Grounded guide to Article 8 Taxonomy KPI disclosures in CSRD sustainability statements, including KPI templates, ESRS links, XBRL readiness, and evidence controls.

*CSRD* *Article 8 KPIs* *EU*

## CSRD Taxonomy Article 8 KPI disclosures

Use this page to structure EU Taxonomy Article 8 KPI disclosures inside the CSRD sustainability statement.

The focus is the practical bridge between Article 8 templates, ESRS reporting, digital tagging readiness, assurance, and evidence controls.

Article 8 Taxonomy disclosures are not an ESRS topical disclosure, but CSRD brings them into the same reporting package. Undertakings in scope of Articles 19a or 29a of the Accounting Directive must include Taxonomy information in the sustainability statement, prepare the management report in XHTML where applicable, and mark up sustainability reporting, including Article 8 disclosures, when the ESEF digital taxonomy and tagging rules apply.

## How Article 8 fits inside CSRD and ESRS reporting

Article 8 of the EU Taxonomy Regulation requires undertakings that publish sustainability information under Articles 19a or 29a of the Accounting Directive to explain how and to what extent their activities are associated with environmentally sustainable economic activities. Commission Delegated Regulation (EU) 2021/2178 specifies the content, presentation, KPI methodology, and templates for those disclosures.

ESRS reporting and Article 8 reporting therefore need one reporting calendar and one evidence model, but they are not the same calculation. ESRS starts from material impacts, risks, and opportunities. Article 8 starts from Taxonomy-eligible and Taxonomy-aligned economic activities, the undertaking type, and the KPI templates in the Disclosures Delegated Act.

- Place Article 8 disclosures in the CSRD sustainability statement governance and assurance workflow, even when the calculation logic comes from the Taxonomy Disclosures Delegated Act.
- Keep the reporting undertaking and reporting period aligned with the financial statements and sustainability statement.
- Separate ESRS double-materiality judgments from Taxonomy eligibility and alignment conclusions so reviewers can see which rule supports each disclosure.
- Cross-reference ESRS climate or environmental narrative only where it explains the same activities, assumptions, CapEx plans, or transition actions used in the Article 8 KPIs.

Sources for this answer:

- [Regulation (EU) 2020/852 - Taxonomy Regulation](https://eur-lex.europa.eu/eli/reg/2020/852/oj/eng?ref=sorena.io) - Grounds the Article 8 obligation to disclose how and to what extent activities are associated with environmentally sustainable economic activities.
- [Article 8 XBRL 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 part of CSRD digital sustainability reporting and are based on the Disclosures Delegated Act templates.
- [Commission FAQ on corporate sustainability reporting](https://finance.ec.europa.eu/document/download/c4e40e92-8633-4bda-97cf-0af13e70bc3f_en?filename=240807-faqs-corporate-sustainability-reporting_en.pdf&ref=sorena.io) - Supports the CSRD requirements for sustainability statement preparation, assurance, publication, and digital format.

## Which KPIs and templates should be controlled

For non-financial undertakings, the Article 8 KPI pack is built around turnover, capital expenditure, and operating expenditure. Turnover compares Taxonomy-aligned net turnover with total net turnover. CapEx and OpEx compare the Taxonomy-aligned portion of the relevant expenditure base with the full denominator defined in the Disclosures Delegated Act.

The template control should not stop at the final percentage. A defensible table traces each economic activity to its code, absolute amount, proportion, environmental objective, substantial contribution assessment, DNSH assessment, minimum safeguards conclusion, current-year and prior-year aligned percentages, and any enabling or transitional category.

- For turnover, reconcile the net turnover denominator to the financial reporting source and keep the activity-level allocation used for the numerator.
- For CapEx, document additions to tangible and intangible assets, qualifying CapEx plan treatment, management-body approval where relied on, and any restatement trigger.
- For OpEx, keep the direct non-capitalised cost population and the rationale if OpEx is not material to the business model.
- For financial undertakings, route the work to the correct template family: asset manager KPI, credit institution GAR and related KPIs, investment firm KPIs, insurance or reinsurance investment and underwriting KPIs, and common qualitative disclosures.

Sources for this answer:

- [Article 8 XBRL 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) - Identifies the Article 8 annexes converted into digital format, including KPI templates for non-financial undertakings and financial-undertaking categories.
- [Regulation (EU) 2020/852 - Taxonomy Regulation](https://eur-lex.europa.eu/eli/reg/2020/852/oj/eng?ref=sorena.io) - Grounds Article 8(2), which identifies turnover, capital expenditure, and operating expenditure as the non-financial undertaking KPI categories.

## How to prepare the Article 8 data file

Treat the Article 8 disclosure as a data product before it becomes narrative in the sustainability statement. The control file should contain a row per economic activity and per KPI population, with a stable link to the accounting source, Taxonomy activity screening file, environmental objective, DNSH evidence, minimum safeguards assessment, calculation owner, and reviewer sign-off.

For group reporting, the file should preserve consolidation logic and avoid mixing entity-level eligibility screening with group-level KPI denominators. For financial undertakings, counterparty KPI inputs should be stored with source year, whether the data came from mandatory Article 8 reporting or another allowed basis, and the weighting method used in the relevant KPI.

- Activity register: economic activity name, code, entity, business unit, revenue stream, asset or process, and Taxonomy objective assessed.
- Screening evidence: substantial contribution result, DNSH result for each relevant objective, minimum safeguards result, source document, assessor, and review status.
- KPI calculation: denominator source, numerator allocation, absolute amount, percentage, rounding rule, prior-period comparator, and restatement flag.
- Narrative support: accounting policy, allocation basis, contextual explanation, exclusions, estimates, CapEx plan disclosures, and links to related ESRS narrative.

Sources for this answer:

- [Article 8 XBRL 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 need to preserve Article 8 template structure, qualitative disclosures, and machine-readable relationships in the data file.
- [European Sustainability Reporting Standards (ESRS)](https://data.europa.eu/eli/reg_del/2023/2772/oj?ref=sorena.io) - Supports connecting Article 8 KPI evidence to ESRS reporting areas, materiality, reporting period, comparative information, and sustainability statement structure.

## What to do for XBRL and ESEF readiness

EFRAG's Article 8 XBRL Taxonomy transposes the Disclosures Delegated Act into machine-readable format. It is digital and technical support to the European Commission; it does not change the legal content of Article 8 disclosures. ESMA is responsible for authoritative tagging rules through the ESEF process.

Digital readiness should therefore focus on traceability. The published table, the calculation workbook, and the future tagged fact should all point to the same activity, amount, unit, period, objective, and dimensional breakdown. The Article 8 taxonomy is closed, so teams should avoid designing entity-specific extension concepts for Article 8 fields.

- Map each disclosure table to the relevant Article 8 taxonomy role, line item, dimensions, units, period, and default member assumptions.
- Keep positive-number reporting, scaling, currency, percentages, and prior-period comparatives consistent between the human-readable XHTML and the tagged facts.
- Test dimensional structures before filing: objective, eligibility or alignment, DNSH, minimum safeguards, enabling or transitional category, and reporting scope must remain internally consistent.
- Record any corrected or revised figures separately so reviewers can distinguish original, corrected, and restated Article 8 facts.

Sources for this answer:

- [Article 8 XBRL 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) - Grounds the Article 8 digital taxonomy objective, closed-taxonomy design, XHTML and Inline XBRL context, and ESMA role in tagging rules.
- [Commission FAQ on corporate sustainability reporting](https://finance.ec.europa.eu/document/download/c4e40e92-8633-4bda-97cf-0af13e70bc3f_en?filename=240807-faqs-corporate-sustainability-reporting_en.pdf&ref=sorena.io) - Supports that the sustainability statement must be marked up under a digital taxonomy and included in a management report prepared in XHTML format where applicable.

## Evidence controls for assurance and review

Article 8 KPI evidence should be ready for the same assurance discipline as the sustainability statement. The reviewer needs to reperform the route from source data to eligibility, alignment, denominator, numerator, template cell, narrative explanation, and tagged fact without relying on undocumented management judgment.

The strongest control is a single evidence index that joins finance, sustainability, legal, and reporting-system owners. It should distinguish binding source requirements from EFRAG technical support, management estimates from source data, and ESRS narrative from Article 8 calculation outputs.

- Control owner matrix for each KPI, template, activity screen, counterparty-data input, CapEx plan, and XBRL tagging step.
- Evidence pack with source extracts, accounting reconciliations, activity-screening memos, DNSH evidence, safeguards assessment, approval trail, and change log.
- Review gates before publication: denominator tie-out, numerator support, template completeness, prior-period comparator, qualitative disclosure completeness, and XBRL consistency check.
- Exception log for unavailable counterparty information, estimates, voluntary inputs, omitted template fields, restatements, and open legal or technical interpretation questions.

Sources for this answer:

- [Commission FAQ on corporate sustainability reporting](https://finance.ec.europa.eu/document/download/c4e40e92-8633-4bda-97cf-0af13e70bc3f_en?filename=240807-faqs-corporate-sustainability-reporting_en.pdf&ref=sorena.io) - Supports assurance, publication, and digital-format expectations for CSRD sustainability information.
- [European Sustainability Reporting Standards (ESRS)](https://data.europa.eu/eli/reg_del/2023/2772/oj?ref=sorena.io) - Supports evidence controls around reporting boundaries, comparative information, materiality, and clear sustainability statement disclosures.

*Recommended next step*

*Placement: after evidence section*

## Build a controlled Article 8 KPI evidence file

Use this guide to connect Taxonomy activity screening, KPI calculations, CSRD sustainability-statement controls, XBRL tagging readiness, and assurance evidence before publication.

- [Open Research Copilot](/solutions/research-copilot.md): Answer CSRD and Article 8 implementation questions with cited source material.
- [Discuss CSRD implementation](/contact.md): Review Article 8 KPI evidence, source support, and reporting-system next steps with Sorena.

## Primary sources

- [Regulation (EU) 2020/852 - Taxonomy Regulation](https://eur-lex.europa.eu/eli/reg/2020/852/oj/eng?ref=sorena.io) - Primary legal source for Article 8 disclosure obligations on environmentally sustainable economic activities.
  - Quote: "how and to what extent the undertaking's activities are associated with economic activities"
- [Article 8 XBRL 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) - Technical grounding for the Article 8 XBRL taxonomy, its relationship to the Disclosures Delegated Act, and XHTML/Inline XBRL readiness.
  - Quote: "transposing the Article 8 disclosure requirements into machine-readable format"
- [European Sustainability Reporting Standards (ESRS)](https://data.europa.eu/eli/reg_del/2023/2772/oj?ref=sorena.io) - Primary ESRS source for sustainability statement structure, materiality, reporting period, and comparative disclosure context.
  - Quote: "The objective of European Sustainability Reporting Standards (ESRS) is to specify the sustainability information"
- [Commission FAQ on corporate sustainability reporting](https://finance.ec.europa.eu/document/download/c4e40e92-8633-4bda-97cf-0af13e70bc3f_en?filename=240807-faqs-corporate-sustainability-reporting_en.pdf&ref=sorena.io) - Commission guidance grounding CSRD sustainability statement preparation, digital format, assurance, and publication requirements.
  - Quote: "This sustainability information is subject to an assurance requirement"

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