eur-lex.europa.eu
Referenced sections
- Binding activity descriptions and technical screening criteria for climate change mitigation and climate change adaptation, applicable from 1 January 2022.
By Sorena AIPublished Updated
EU Taxonomy
EU Taxonomy
Separate EU Taxonomy activity eligibility, alignment, , , delegated acts and disclosure planning.
- Objectives
- No harm
- Finance KPI
- Disclosure
Understand EU Taxonomy
The EU Taxonomy classifies economic activities, not whole companies. Start by checking whether the undertaking must publish sustainability information under Article 19a or 29a of the Accounting Directive and therefore reports under Taxonomy Regulation . Then separate activity eligibility from alignment and disclosure.
An is only covered by a delegated-act description. Calling it aligned requires substantial contribution to at least one of six objectives, no significant harm to the others, , and every applicable technical screening criterion. A company can therefore report a mix of non-eligible, eligible but not aligned, and aligned activities. Regulation (EU) 2026/73 applies from 1 January 2026, subject to its option to use the rules in force on 31 December 2025 for a financial year that started during 2025.
Use the visual timeline for legal changes, then follow the grouped guides from reporting scope to activity evidence and KPIs. Climate criteria applied from 1 January 2022; the Taxonomy Regulation's provisions for the other four objectives applied from 1 January 2023, and the Environmental Delegated Act criteria applied from January 2024. Regulation (EU) 2026/73 applies from 1 January 2026, subject to its 2025-financial-year option. Do not implement the March 2026 draft screening-criteria revisions unless an adopted act is published and applicable.
Quick scan
Eligible
Covered by a Taxonomy delegated-act activity description.
Aligned
An meets substantial-contribution criteria, every applicable technical screening criterion, , and .
Disclosed
Mapped to the current template or KPI family, including where applicable and any separately reported non-material activity.
What you can decide faster
- 1
Eligibility
Match each revenue, expenditure, asset, exposure, or project to a delegated-act activity description. If no description fits, record it as non-eligible rather than choosing the nearest label.
- 2
Alignment
Check substantial contribution, every applicable criterion, , and the technical screening criteria separately. An unresolved or failed gate keeps the activity out of an aligned numerator.
- 3
Disclosure
Identify whether the reporter is a non-financial undertaking or a financial undertaking, then use its KPI family, 2026 materiality options, denominator exclusions, templates, and contextual notes.
Key dates for delegated acts and disclosures
Track the core Regulation, Taxonomy delegated acts, disclosure rules, Commission notices, and amendments that change activity coverage or reporting evidence. Regulation (EU) 2026/73 applies from 1 January 2026, while the March 2026 climate and environmental screening-criteria revisions remain draft initiatives pending adoption and Official Journal publication.
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Choose the next EU Taxonomy decision
New to the Taxonomy? Start with reporting scope and the difference between eligibility and alignment. If those decisions are documented, jump to criteria evidence, KPIs, change monitoring, or a comparison guide.
Start here: scope and classification
Identify the reporting undertaking and its KPI family, then learn why a covered economic activity is eligible but not necessarily aligned.
Eligibility, alignment, and criteria
Map the activity to an adopted delegated act and test substantial contribution, , , and every applicable technical screening criterion.
- EU Taxonomy Activity Eligibility Workflow
- EU Taxonomy Eligibility vs Alignment
- EU Taxonomy Regulation requirements: eligibility, alignment, KPIs
- EU Taxonomy screening criteria and documentation guide
- EU Taxonomy DNSH and Minimum Safeguards evidence guide
- EU Taxonomy DNSH Appendix C: chemicals evidence guide
- EU Taxonomy Minimum Safeguards: Article 18 and evidence
Implementation and evidence
Turn the criteria decision into owned records, calculation controls, CapEx-plan evidence, review gates, and defensible public wording.
- EU Taxonomy Regulation Checklist for Eligibility and Alignment
- EU Taxonomy compliance guide: eligibility, alignment and Article 8 KPIs
- EU Taxonomy Article 8 disclosure templates
- EU Taxonomy CapEx Plan Evidence: Article 8 checklist
- EU Taxonomy CapEx Plan Evidence Workflow
- EU Taxonomy Penalties and Fines: Article 22 Disclosure Risk
Article 8 disclosures and KPIs
Select the correct non-financial or financial-undertaking methodology and keep turnover, CapEx, OpEx, , numerator, denominator, and qualitative disclosures traceable.
Dates, delegated acts, and change control
Use binding application dates for reporting, distinguish adopted amendments from proposals and guidance, and reassess affected activities and templates before publication.
Compare frameworks or answer a focused question
Understand how Taxonomy calculations interact with CSRD and SFDR without treating one framework as proof of compliance with another, or go directly to a focused FAQ.
Sources
eur-lex.europa.eu
Referenced sections
- Binding Article 8 rules for disclosure content, presentation, methodology, templates, and non-financial and financial undertaking KPIs, as amended.
eur-lex.europa.eu
Referenced sections
- Binding technical screening criteria for the four non-climate environmental objectives and related amendments, applicable from 1 January 2024.
eur-lex.europa.eu
Referenced sections
- Binding amendment applying from 1 January 2026. It revises Article 8 templates and KPI rules, introduces 10% non-materiality options, creates a conditional financial-undertaking reporting opt-out through 31 December 2027, and replaces specified Appendix C chemicals DNSH criteria.
eur-lex.europa.eu
Referenced sections
- Official non-binding interpretation of the Disclosures Delegated Act as amended by Regulation (EU) 2026/73, including materiality, financial-undertaking treatment, and the temporary opt-out.
eur-lex.europa.eu
Referenced sections
- Official Commission interpretation and implementation guidance for the Climate Delegated Act, including technical-screening and DNSH questions. It is guidance, not a replacement for the binding delegated-act criteria.
"This is a Commission Notice on the interpretation and implementation of certain legal provisions of the EU Taxonomy Climate Delegated Act"
eur-lex.europa.eu
Referenced sections
- Binding framework for the Article 3 alignment conditions, six environmental objectives, Article 8 disclosures, DNSH, minimum safeguards, and delegated technical screening criteria.
Next steps
Plan Taxonomy activity reviews and reporting
Assign Taxonomy activity reviews and reporting tasks in ESG Compliance. Use Research Copilot to research questions about specific sources.
- Route each activity through eligibility, alignment, , minimum-safeguards, and 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.
- Open ESG Compliance
Manage Taxonomy activity reviews, disclosure tasks, and evidence ownership in one ESG workflow.
- Open Research Copilot
Answer Taxonomy scope, delegated-act, and interpretation questions with cited outputs.
Align planning with delegated-act, guidance, and reporting milestones.
- Talk through implementation
Review your activity inventory, Taxonomy evidence model, and reporting workflow.