EU TaxonomyFree Resource

EU Taxonomy Timeline and Eligibility Decision Flow

Classify economic activities as taxonomy-eligible and taxonomy-aligned, then plan Article 8 disclosures with evidence for substantial contribution, DNSH, minimum safeguards, and current delegated-act changes.

Practical implementation guidance based on Regulation (EU) 2020/852, the delegated acts, and current Commission notices. Root timeline and decision flow preserved for planning use.

Run the applicability test
Publication details
Editorial metadata for this artifact
Author
Sorena AI
Published
Feb 21, 2026
Updated
Feb 21, 2026
What you can decide faster
Eligibility
Is the activity covered by a current Taxonomy activity definition and boundary?
Alignment
Does the activity pass the technical screening criteria, DNSH, and minimum safeguards?
Disclosure
Which KPI family applies and what evidence, comparatives, and contextual notes are required?
By Sorena AIUpdated 2026No signup required
Quick scan
Taxonomy
Eligible
Covered by a current delegated-act activity definition.
Aligned
Meets the criteria and can be evidenced.
Disclosed
Published in the right KPI template with the right notes.
Use the decision flow to keep eligibility, alignment, and disclosure logic separate.
6
Objectives
DNSH
No harm
GAR
Finance KPI
2026
Current update
Eligibility first
DNSH evidence
Current notices
Taxonomy Timeline

Key dates for delegated acts and disclosures

Track Article 8 reporting phases, the 2025 and 2026 interpretation changes, and when the financial KPI stack expands again.

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Taxonomy Decision Flow

Is an activity taxonomy eligible and aligned

Separate eligibility from alignment, then build an evidence pack and disclosure workflow that can survive review.

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Topic guides

Deep dive pages for implementation planning, controls, reporting, and evidence.

1
EU Taxonomy Applicability Test (Article 8): In-Scope Entities, Activities, and Disclosures
A practical EU Taxonomy applicability test for Regulation (EU) 2020/852 and Article 8 disclosures: determine whether your entity must disclose.
Read Guide
2
EU Taxonomy Checklist (Article 8): Audit-Ready Eligibility, Alignment, KPIs, Evidence Packs
An audit-ready EU Taxonomy checklist for Regulation (EU) 2020/852 and Article 8 disclosures: scope/perimeter, activity mapping.
Read Guide
3
EU Taxonomy Compliance Program (Article 8): Implementation Playbook for KPIs and Evidence
A practical EU Taxonomy compliance program playbook for Regulation (EU) 2020/852: set governance, build an activity mapping register.
Read Guide
4
EU Taxonomy Deadlines and Disclosure Calendar: Article 8 Reporting Dates, 2026 Simplification, GAR
A practical EU Taxonomy calendar covering Regulation (EU) 2020/852, the Article 8 disclosure timetable, the 2023 and 2024 reporting phases.
Read Guide
5
EU Taxonomy Delegated Acts Tracker: 2021/2139, 2021/2178, 2022/1214, 2023/2485, 2023/2486, 2026/73
Track the full EU Taxonomy delegated-act stack, including the climate, environmental, disclosure, and 2026 simplification acts.
Read Guide
6
EU Taxonomy DNSH and Minimum Safeguards: Evidence, OECD, UNGP, ILO, SFDR Link
A practical guide to EU Taxonomy DNSH and minimum safeguards.
Read Guide
7
EU Taxonomy Enforcement, Measures, Penalties and Fines (Articles 5-7)
How EU Taxonomy enforcement works in practice: competent authorities monitor compliance for disclosures under Articles 5 to 7.
Read Guide
8
EU Taxonomy FAQ: Article 8, Eligibility vs Alignment, GAR, Minimum Safeguards, 2026 Simplification
A grounded EU Taxonomy FAQ covering Article 8 scope, eligibility vs alignment, turnover CapEx OpEx KPIs, GAR, minimum safeguards, the 2025 Commission Notice.
Read Guide
9
EU Taxonomy KPIs and Disclosure Workflow: Turnover, CapEx, OpEx, GAR, Article 8
Build an EU Taxonomy disclosure workflow that can survive review.
Read Guide
10
EU Taxonomy Requirements (2020/852): Eligibility, Alignment, DNSH, Minimum Safeguards, Article 8 KPIs
A practical requirements breakdown for Regulation (EU) 2020/852 (EU Taxonomy): what environmentally sustainable means.
Read Guide
11
EU Taxonomy Scope and Reporting Entities: Who Must Disclose Under Article 8
Understand EU Taxonomy scope and reporting entities under Article 8.
Read Guide
12
EU Taxonomy Technical Screening Criteria: Documentation, Evidence Packs, and Audit Trail
How to document EU Taxonomy alignment against technical screening criteria: build a criteria-by-criteria mapping.
Read Guide
13
EU Taxonomy Templates (Activity Register, KPI Workbook, Evidence Pack Index, DNSH, Safeguards)
Practical EU Taxonomy templates you can copy/paste: activity mapping register, eligibility/alignment register, criteria mapping template, DNSH register.
Read Guide
14
EU Taxonomy vs CSRD: How Article 8 Taxonomy Disclosures Fit Into CSRD Reporting
Compare EU Taxonomy and CSRD the practical way. Learn how Article 8 Taxonomy disclosures fit inside the broader CSRD reporting system.
Read Guide
15
EU Taxonomy vs SFDR: How Taxonomy Data Flows Into GAR, Product Disclosures, and Investor Requests
Understand the practical relationship between EU Taxonomy and SFDR.
Read Guide
16
Taxonomy Eligibility vs Alignment (EU Taxonomy): What You Can Claim, What You Must Prove
A high-signal explainer of EU Taxonomy eligibility vs alignment: eligibility means the activity is covered/listed.
Read Guide
Next step

Turn EU Taxonomy Timeline and Eligibility Decision Flow into an ESG delivery workflow

EU Taxonomy Timeline and Eligibility Decision Flow should be the shared entry point for your team. Route execution into ESG Compliance for live work and into Research Copilot when the artifact needs deeper research, evidence governance, or supporting analysis.

What this unlocks
  • Start from EU Taxonomy Timeline and Eligibility Decision Flow and route the work by entity, product, team, or control owner.
  • Use ESG Compliance to manage cross team sustainability work, reporting, and evidence from one workflow.
  • Use Research Copilot to answer scope, timing, and interpretation questions with cited outputs.
  • Move from artifact reading to accountable execution without rebuilding the guidance in separate files.
Recommended route
Open ESG Compliance
Manage cross team sustainability work, reporting, and evidence from one workflow for EU Taxonomy Timeline and Eligibility Decision Flow.
Supporting route
Open Research Copilot
Answer scope, timing, and interpretation questions with cited outputs from the same artifact.
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