EU TaxonomyFree Resource
EU Taxonomy Timeline, Eligibility and Article 8 Guide
This guide helps classify activities under the EU Taxonomy and plan Article 8 reporting; check eligibility first, then test alignment, DNSH and minimum safeguards for disclosure.
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Quick scan
TaxonomyEligible
Covered by a Taxonomy delegated-act activity description.
Aligned
Meets technical screening criteria, DNSH, and minimum safeguards.
Disclosed
Mapped to the relevant Article 8 disclosure template or KPI family.
Use the guide to keep eligibility, alignment, and disclosure logic separate.
Key dates
6
Objectives
DNSH
No harm
GAR
Finance KPI
Art. 8
Disclosure
What you can decide faster
Eligibility
Match the economic activity to a delegated-act activity description before testing alignment.
Alignment
Check substantial contribution, DNSH, and minimum safeguards separately so evidence gaps are visible.
Disclosure
Identify the Article 8 KPI family and notes that apply to the reporting undertaking.
Eligibility first
DNSH evidence
Article 8 KPIs
Publication details
Editorial metadata for this artifact
Author
Sorena AI
Published
Feb 21, 2026
Updated
Feb 21, 2026
Practical guidance to validate against your own legal requirements; based on Regulation (EU) 2020/852, the delegated acts and Article 8 disclosure rules for in-scope undertakings.
Taxonomy Timeline
Key dates for delegated acts and disclosures
Track the core Regulation, Taxonomy delegated acts, Article 8 disclosure rules, Commission notices, and amendments that change activity coverage or reporting evidence.
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Topic guides
Deep dive pages for implementation planning, controls, reporting, and evidence.
1
EU Taxonomy Activity Eligibility Workflow
Build an EU Taxonomy activity eligibility workflow that maps economic activities to delegated-act descriptions before alignment, DNSH, and Article 8 KPI reporting.
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2
EU Taxonomy Applicability Test for Eligibility and Alignment
Test EU Taxonomy applicability by separating Article 8 reporting scope, Taxonomy eligibility, Taxonomy alignment, DNSH, minimum safeguards, and KPI evidence.
Read Guide
3
EU Taxonomy Article 8 disclosure templates
cited EU Taxonomy templates for Article 8 reporting, covering non-financial KPIs, financial undertaking annexes, eligibility and alignment evidence, GAR inputs, and publication checks.
Read Guide
4
EU Taxonomy Article 8 KPI disclosure workflow
cited workflow for EU Taxonomy Article 8 KPI disclosures, covering turnover, CapEx, OpEx, GAR dependencies, templates, contextual information, and publication checks.
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5
EU Taxonomy Article 8 Scope and Reporting Entities
Determine which financial and non-financial undertakings report under EU Taxonomy Article 8, which annexes apply, and what evidence supports the reporting boundary.
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6
EU Taxonomy CapEx Plan Evidence Workflow
Build an EU Taxonomy CapEx plan evidence workflow for Article 8 CapEx KPI reporting, management-body approval, milestones, amendments, allocation, and restatement controls.
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7
EU Taxonomy CapEx Plan Evidence: Article 8 checklist
Build evidence for EU Taxonomy CapEx plans under Article 8, Annex I Section 1.1.2.2 and the Disclosures Delegated Act.
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8
EU Taxonomy compliance guide: eligibility, alignment and Article 8 KPIs
Practical EU Taxonomy compliance guide for mapping eligible activities, testing alignment, collecting DNSH and minimum-safeguards evidence, and preparing Article 8 disclosures.
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9
EU Taxonomy deadlines and Article 8 compliance calendar
cited EU Taxonomy calendar for Article 8 reporting phases, environmental objective application dates, delegated-act updates, and evidence review gates.
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10
EU Taxonomy Delegated Act Change Tracker
Track adopted and proposed EU Taxonomy delegated-act changes by source, status, affected criteria, Article 8 disclosure impact, owner, and evidence update.
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11
EU Taxonomy Delegated Acts Tracker
Track EU Taxonomy delegated acts by legal status, objective, reporting impact, activity scope, DNSH criteria, Article 8 disclosures, and owner follow-up.
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12
EU Taxonomy DNSH and Minimum Safeguards evidence guide
cited guide to EU Taxonomy DNSH and minimum safeguards: Article 3 alignment gates, Article 17 significant harm, Article 18 safeguards, evidence records, and KPI controls.
Read Guide
13
EU Taxonomy DNSH Appendix C: chemicals evidence guide
cited guide to EU Taxonomy DNSH Appendix C chemicals checks, including SVHC thresholds, alternatives, controlled conditions, and evidence records.
Read Guide
14
EU Taxonomy Eligibility vs Alignment
Compare EU Taxonomy eligibility and alignment under Article 8: what each term means, what evidence is needed, which KPIs are affected, and why eligibility is not proof of sustainability.
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15
EU Taxonomy Eligibility vs Alignment Explained
Explain EU Taxonomy eligibility and alignment under Article 8, the Disclosures Delegated Act, Article 3, technical screening criteria, DNSH, and safeguards.
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16
EU Taxonomy FAQ: eligibility, alignment, DNSH, safeguards, and Article 8
EU Taxonomy FAQ hub for eligibility, alignment, technical screening criteria, DNSH, minimum safeguards, Article 8 KPIs, delegated acts, and evidence records.
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17
EU Taxonomy GAR and financial undertaking KPIs
cited guide to EU Taxonomy Article 8 financial undertaking KPIs, including GAR, asset manager KPIs, investment firm KPIs, insurance KPIs, exclusions, and reporting evidence.
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18
EU Taxonomy GAR KPI workflow for credit institutions
cited workflow for preparing EU Taxonomy Green Asset Ratio (GAR) KPI disclosures under Article 8 and the Disclosures Delegated Act.
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19
EU Taxonomy Minimum Safeguards: Article 18 and evidence
Understand how Article 18 minimum safeguards fit into EU Taxonomy alignment, which international standards they reference, and what evidence supports the assessment.
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20
EU Taxonomy Penalties and Fines: Article 22 Disclosure Risk
Understand where EU Taxonomy penalty exposure starts: Article 22 measures and penalties for Articles 5, 6, and 7 financial product disclosures, with practical evidence controls.
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21
EU Taxonomy Regulation Checklist for Eligibility and Alignment
A cited EU Taxonomy checklist for mapping eligible activities, testing alignment, documenting DNSH and minimum safeguards, and preparing Article 8 KPI disclosures.
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22
EU Taxonomy Regulation requirements: eligibility, alignment, KPIs
Understand the core EU Taxonomy requirements: Article 3 alignment tests, eligible activities, DNSH, minimum safeguards, Article 8 KPIs, and evidence to keep.
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23
EU Taxonomy screening criteria and documentation guide
How to document EU Taxonomy eligibility, alignment, technical screening criteria, DNSH, minimum safeguards, and Article 8 KPI disclosures without overstating the evidence.
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24
EU Taxonomy vs CSRD: Article 8 Reporting Comparison
Compare EU Taxonomy Article 8 disclosures with CSRD sustainability reporting scope, evidence, KPIs, assurance, and reuse limits using official EU Taxonomy sources.
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25
EU Taxonomy vs SFDR: Scope, KPIs, and Evidence
Compare the EU Taxonomy and the SFDR link points that appear in Taxonomy materials: activity classification, Article 8 KPIs, product disclosures, data reuse, and evidence limits.
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Next step
Turn EU Taxonomy planning into an ESG delivery workflow
This overview is the shared starting point for Taxonomy work, then route live execution into ESG Compliance and source-specific research questions into Research Copilot.
What this unlocks
- Route each activity through eligibility, alignment, DNSH, minimum-safeguards, and Article 8 disclosure checks.
- Use ESG Compliance to assign activity owners, evidence owners, reviewer roles, and reporting tasks.
- Use Research Copilot when a delegated act, Commission notice, or activity boundary needs cited interpretation.
- Keep Taxonomy conclusions, source links, assumptions, and approval history together before reporting.
Recommended route
Open ESG Compliance
Manage Taxonomy activity reviews, disclosure tasks, and evidence ownership in one ESG workflow.
Supporting route
Open Research Copilot
Answer Taxonomy scope, delegated-act, and Article 8 interpretation questions with cited outputs.
Talk to Sorena
Talk through implementation
Review your activity inventory, Taxonomy evidence model, and reporting workflow.
Discuss your setup
Share it internally
Download the timeline export to align legal, product, engineering, and commercial teams on milestones and deadlines.