EU TaxonomyFree Resource
EU Taxonomy Timeline, Eligibility and Article 8 Guide
Use this guide if your company is in scope for Article 8 reporting or if you need to classify activities under the EU Taxonomy. It helps financial and non-financial undertakings check eligibility first, then test alignment, DNSH, minimum safeguards, and the reporting data needed for disclosure.
Grounded in Regulation (EU) 2020/852, the Taxonomy delegated acts, Article 8 disclosure rules, and Commission notices. Large undertakings subject to Articles 19a or 29a of Directive 2013/34/EU must disclose how and to what extent their activities are associated with environmentally sustainable economic activities.
Run the EU Taxonomy applicability testPublication details
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Author
Sorena AI
Published
Feb 21, 2026
Updated
Feb 21, 2026
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.
By Sorena AIOfficial sourcesNo signup required
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.
6
Objectives
DNSH
No harm
GAR
Finance KPI
Art. 8
Disclosure
Eligibility first
DNSH evidence
Article 8 KPIs
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.
Read Guide
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
source-linked 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
source-linked workflow for EU Taxonomy Article 8 KPI disclosures, covering turnover, CapEx, OpEx, GAR dependencies, templates, contextual information, and publication checks.
Read Guide
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.
Read Guide
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.
Read Guide
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.
Read Guide
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.
Read Guide
9
EU Taxonomy deadlines and Article 8 compliance calendar
source-linked EU Taxonomy calendar for Article 8 reporting phases, environmental objective application dates, delegated-act updates, and evidence review gates.
Read Guide
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.
Read Guide
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.
Read Guide
12
EU Taxonomy DNSH and Minimum Safeguards evidence guide
source-linked 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
source-linked 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.
Read Guide
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.
Read Guide
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.
Read Guide
17
EU Taxonomy GAR and financial undertaking KPIs
source-linked guide to EU Taxonomy Article 8 financial undertaking KPIs, including GAR, asset manager KPIs, investment firm KPIs, insurance KPIs, exclusions, and reporting evidence.
Read Guide
18
EU Taxonomy GAR KPI workflow for credit institutions
source-linked workflow for preparing EU Taxonomy Green Asset Ratio (GAR) KPI disclosures under Article 8 and the Disclosures Delegated Act.
Read Guide
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.
Read Guide
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.
Read Guide
21
EU Taxonomy Regulation Checklist for Eligibility and Alignment
A source-linked EU Taxonomy checklist for mapping eligible activities, testing alignment, documenting DNSH and minimum safeguards, and preparing Article 8 KPI disclosures.
Read Guide
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.
Read Guide
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.
Read Guide
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.
Read Guide
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.
Read Guide
Next step
Turn EU Taxonomy planning into an ESG delivery workflow
Use this overview as 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.