--- title: "EU Taxonomy Activity Eligibility Workflow" canonical_url: "https://www.sorena.io/artifacts/eu/taxonomy-regulation/activity-eligibility-workflow" source_url: "https://www.sorena.io/artifacts/eu/taxonomy-regulation/activity-eligibility-workflow" author: "Sorena AI" description: "Build an EU Taxonomy activity eligibility workflow that maps economic activities to delegated-act descriptions before alignment, DNSH, and Article 8 KPI reporting." published_at: "2026-05-09" updated_at: "2026-05-09" keywords: - "EU Taxonomy activity eligibility workflow" - "Taxonomy-eligible economic activity" - "Article 8 eligibility reporting" - "EU Taxonomy activity mapping" - "NACE codes" - "turnover CapEx OpEx" - "Taxonomy alignment" - "EU Taxonomy" - "Taxonomy eligibility" - "Article 8 disclosures" - "economic activity mapping" - "technical screening criteria" --- **[SORENA](https://www.sorena.io/)** - AI-Powered GRC Platform [Home](https://www.sorena.io/) | [Solutions](https://www.sorena.io/solutions) | [Artifacts](https://www.sorena.io/artifacts) | [About Us](https://www.sorena.io/about-us) | [Contact](https://www.sorena.io/contact) | [Portal](https://app.sorena.io) --- # 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. *Taxonomy* *Eligibility workflow* *EU* ## EU Taxonomy Activity Eligibility Workflow A workflow for deciding whether an economic activity is Taxonomy-eligible by matching it to delegated-act activity descriptions before any alignment conclusion is made. Use it to separate eligible, non-eligible, and not-yet-supported activity claims before turnover, CapEx, OpEx, GAR, or narrative disclosures are prepared. Taxonomy eligibility is the first screen in EU Taxonomy reporting. An activity is Taxonomy-eligible when it is described in delegated acts adopted under the Taxonomy Regulation; eligibility does not mean the activity meets technical screening criteria, does no significant harm, satisfies minimum safeguards, or is environmentally sustainable. A useful workflow therefore records the activity description match, the reporting boundary, the KPI line affected, and the evidence that keeps eligibility separate from alignment. ## Start with the eligibility decision rule The first workflow control is a definition check. Under the Disclosures Delegated Act, a Taxonomy-eligible economic activity is an activity described in delegated acts adopted for the Taxonomy environmental objectives, regardless of whether it meets any or all technical screening criteria in those delegated acts. That means the eligibility record should never say that a mapped activity is sustainable, aligned, DNSH-compliant, or minimum-safeguards compliant unless a separate alignment assessment supports that conclusion. - Decision question: is the undertaking's economic activity described in an applicable EU Taxonomy delegated act? - Eligibility result: eligible, non-eligible, or unresolved because the activity description or reporting boundary is not specific enough. - Alignment separation: record substantial-contribution criteria, DNSH criteria, and minimum safeguards as later tests, not as eligibility requirements. - Evidence rule: cite the delegated-act activity description or Commission notice used to interpret the activity scope. - Public wording rule: describe eligibility as a reporting classification, not as proof of environmental performance. Sources for this answer: - [Delegated Regulation (EU) 2021/2178 (Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Defines Taxonomy-eligible and Taxonomy-non-eligible economic activities and specifies Article 8 disclosure content, presentation, and methodology. - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32020R0852&ref=sorena.io) - Sets the separate conditions for an environmentally sustainable economic activity: substantial contribution, no significant harm, minimum safeguards, and technical screening criteria. *Recommended next step* *Placement: after eligibility evidence section* ## Turn activity mapping into reportable evidence Use this workflow to connect EU Taxonomy activity descriptions, eligibility decisions, KPI impacts, owners, and evidence records before alignment or Article 8 reporting is finalized. - [Open Research Copilot](/solutions/research-copilot.md): Ask EU Taxonomy eligibility questions against cited source material. - [Discuss EU Taxonomy implementation](/contact.md): Review activity mapping, evidence gaps, and reporting decisions with Sorena. ## Map each activity before calculating KPIs Run eligibility at the level of economic activities, not at the level of business units, brands, suppliers, or broad product families. The activity record should show the resources, process, and output that produce goods or services, then match that activity to the relevant delegated-act description. NACE codes can help users navigate the Taxonomy, but they are not the final eligibility test. If a NACE code is broader than the delegated-act activity description, the description prevails; if the activity fits the description even without a listed NACE code, it can still be eligible. - Create one row per economic activity, with the product or service output and the accounting entity or group boundary. - Record the delegated act, annex, activity number or description, environmental objective, and any enabling, transitional, or adaptation label visible in the source. - Use NACE codes as search aids and cross-checks, then document the final match against the exact activity description. - Mark upstream or downstream value-chain activity as eligible only when the activity description explicitly covers it. - Keep unresolved activities out of the eligible numerator until the description match is clear enough for review. Sources for this answer: - [Commission Notice on Article 8 eligible activities and assets](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52022XC1006%2801%29&ref=sorena.io) - Explains that eligibility is based on delegated-act activity descriptions, that NACE references are indicative, and that value-chain outputs are not automatically eligible. - [Commission Notice C/2023/305 on Article 8 disclosures](https://eur-lex.europa.eu/eli/C/2023/305/oj/eng?ref=sorena.io) - Provides further Article 8 interpretation for Taxonomy-eligible and Taxonomy-aligned economic activities and related disclosure questions. ## Connect eligibility to turnover, CapEx, OpEx, and financial exposures After the activity match is documented, classify which disclosure metric the activity can affect. For non-financial undertakings, Article 8 reporting uses the proportions of turnover, capital expenditure, and operating expenditure associated with Taxonomy-eligible and Taxonomy-aligned economic activities. For financial undertakings, eligibility work depends on the applicable financial-undertaking templates and the available information from counterparties, assets, use-of-proceeds instruments, or underwriting activity. The workflow should record the source of the counterparty or asset-level eligibility data rather than treating a financial exposure as eligible by label alone. - Turnover: link eligible revenue to the economic activity and the revenue basis used in the financial statements. - CapEx: identify whether expenditure relates to eligible assets or processes, a plan to expand or upgrade eligible activities, or purchases of eligible output or individual measures. - OpEx: identify the eligible activity or plan that the operating expenditure supports and keep OpEx categories consistent with the Annex I methodology. - Financial exposures: record whether the value comes from issuer-level turnover or CapEx KPIs, use-of-proceeds allocation, covered assets, GAR/GIR logic, or another template-specific method. - Double counting: explain how the same turnover, CapEx, OpEx, bond proceeds, debt security, or exposure was counted only once in the relevant KPI numerator. Sources for this answer: - [Delegated Regulation (EU) 2021/2178 (Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Specifies Article 8 KPIs and qualitative disclosure requirements for non-financial and financial undertakings, including turnover, CapEx, OpEx, and financial-undertaking templates. - [Commission Notice on Article 8 eligible activities and assets](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52022XC1006%2801%29&ref=sorena.io) - Explains eligibility reporting for turnover, CapEx, OpEx, covered assets, use-of-proceeds instruments, voluntary reporting, and double-counting controls. ## Evidence fields and stop checks for eligibility review The eligibility file should be reviewable without reconstructing the whole analysis. Each row should show the source, the activity description match, the KPI impact, the owner, and the reason the claim is limited to eligibility or escalated into alignment testing. Stop the workflow when the public wording is broader than the source, when a NACE code is being used as the only proof, when voluntary information is mixed with mandatory disclosures without explanation, or when a draft or advisory source is treated as a binding delegated act. - Source fields: external URL, legal or guidance status, act or notice number, activity description, and short source quote. - Activity fields: entity boundary, product or service output, delegated-act match, objective, NACE code if used, and unresolved interpretation notes. - KPI fields: turnover, CapEx, OpEx, GAR, covered asset, use-of-proceeds, or non-life underwriting impact, with numerator and denominator rationale where relevant. - Review fields: preparer, finance owner, sustainability owner, legal or assurance reviewer, decision date, and next trigger for delegated-act or notice changes. - Stop checks: no sustainability claim from eligibility alone, no unlabelled voluntary reporting, no duplicated numerator amounts, and no missing explanation for non-eligible activities. Sources for this answer: - [Commission Notice C/2023/305 on Article 8 disclosures](https://eur-lex.europa.eu/eli/C/2023/305/oj/eng?ref=sorena.io) - Supports separating voluntary and mandatory reporting, explaining KPI allocations, avoiding double counting, and presenting activity-level CapEx information. - [EU taxonomy for sustainable activities - European Commission](https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en?ref=sorena.io) - Commission hub for the EU Taxonomy, delegated and implementing acts, the EU Taxonomy Navigator, and related official guidance. ## Primary sources - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32020R0852&ref=sorena.io) - Binding source for the Taxonomy framework, environmental objectives, Article 3 alignment conditions, DNSH, minimum safeguards, technical screening criteria, and Article 8 disclosure basis. - Quote: "framework to facilitate sustainable investment" - [Delegated Regulation (EU) 2021/2178 (Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Binding source defining Taxonomy-eligible and Taxonomy-non-eligible economic activities and specifying Article 8 disclosure methodology and templates. - Quote: "taxonomy-eligible economic activity" - [Commission Notice on Article 8 eligible activities and assets](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52022XC1006%2801%29&ref=sorena.io) - Commission interpretation source for eligibility reporting, NACE-code use, value-chain boundaries, turnover, CapEx, OpEx, voluntary information, and double-counting controls. - Quote: "specific activity description" - [Commission Notice C/2023/305 on Article 8 disclosures](https://eur-lex.europa.eu/eli/C/2023/305/oj/eng?ref=sorena.io) - Commission interpretation source for reporting Taxonomy-eligible and Taxonomy-aligned economic activities and assets under Article 8. - Quote: "Taxonomy-eligible and Taxonomy-aligned economic activities" - [EU taxonomy for sustainable activities - European Commission](https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en?ref=sorena.io) - Official Commission hub for EU Taxonomy legislation, delegated acts, guidance, navigator tools, and related sustainable-finance resources. - Quote: "market transparency tool" ## Related Topic Guides - [DNSH Appendix C under the EU Taxonomy: chemicals evidence FAQ](/artifacts/eu/taxonomy-regulation/faq/dnsh-appendix-c.md): Practical FAQ on EU Taxonomy DNSH Appendix C chemicals criteria, including SVHCs, CLP hazard classes, the 0.1% w/w threshold, suitable alternatives, and controlled conditions evidence. - [EU Taxonomy 2026 simplification: what should teams do?](/artifacts/eu/taxonomy-regulation/faq/2026-simplification.md): source-linked FAQ on EU Taxonomy 2026 simplification, Regulation (EU) 2026/73, Article 8 reporting, DNSH evidence, and limits on unsupported claims. - [EU Taxonomy activity evidence packs: what to retain](/artifacts/eu/taxonomy-regulation/faq/activity-evidence-packs.md): A practical FAQ on EU Taxonomy activity evidence packs: eligibility, alignment, DNSH, minimum safeguards, KPI traceability, and source-linked review records. - [EU Taxonomy Applicability Test for Eligibility and Alignment](/artifacts/eu/taxonomy-regulation/applicability-test.md): Test EU Taxonomy applicability by separating Article 8 reporting scope, Taxonomy eligibility, Taxonomy alignment, DNSH, minimum safeguards, and KPI evidence. - [EU Taxonomy Article 8 disclosure templates](/artifacts/eu/taxonomy-regulation/templates.md): 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. - [EU Taxonomy Article 8 KPI disclosure workflow](/artifacts/eu/taxonomy-regulation/kpis-and-disclosure-workflow.md): source-linked workflow for EU Taxonomy Article 8 KPI disclosures, covering turnover, CapEx, OpEx, GAR dependencies, templates, contextual information, and publication checks. - [EU Taxonomy Article 8 Scope and Reporting Entities](/artifacts/eu/taxonomy-regulation/scope-and-reporting-entities.md): Determine which financial and non-financial undertakings report under EU Taxonomy Article 8, which annexes apply, and what evidence supports the reporting boundary. - [EU Taxonomy Article 8 Scope FAQ](/artifacts/eu/taxonomy-regulation/faq/article-8-scope.md): source-linked FAQ on EU Taxonomy Article 8 scope, including who reports, which KPI framework applies, and what evidence teams should retain. - [EU Taxonomy auditor evidence: what to keep for alignment review](/artifacts/eu/taxonomy-regulation/faq/auditor-evidence.md): Practical FAQ on EU Taxonomy auditor evidence: what evidence supports eligibility, alignment, DNSH, minimum safeguards, and Article 8 KPI disclosures. - [EU Taxonomy CapEx Plan Evidence Workflow](/artifacts/eu/taxonomy-regulation/capex-plan-evidence-workflow.md): Build an EU Taxonomy CapEx plan evidence workflow for Article 8 CapEx KPI reporting, management-body approval, milestones, amendments, allocation, and restatement controls. - [EU Taxonomy CapEx Plan Evidence: Article 8 checklist](/artifacts/eu/taxonomy-regulation/capex-plan-evidence.md): Build evidence for EU Taxonomy CapEx plans under Article 8, Annex I Section 1.1.2.2 and the Disclosures Delegated Act. - [EU Taxonomy CapEx Plans FAQ: Article 8 CapEx KPI](/artifacts/eu/taxonomy-regulation/faq/capex-plans.md): Practical FAQ on EU Taxonomy CapEx plans under Article 8, Annex I Section 1.1.2.2, management-body approval, timing, activity-level evidence, and KPI restatement. - [EU Taxonomy compliance guide: eligibility, alignment and Article 8 KPIs](/artifacts/eu/taxonomy-regulation/compliance.md): Practical EU Taxonomy compliance guide for mapping eligible activities, testing alignment, collecting DNSH and minimum-safeguards evidence, and preparing Article 8 disclosures. - [EU Taxonomy deadlines and Article 8 compliance calendar](/artifacts/eu/taxonomy-regulation/deadlines-and-compliance-calendar.md): source-linked EU Taxonomy calendar for Article 8 reporting phases, environmental objective application dates, delegated-act updates, and evidence review gates. - [EU Taxonomy Delegated Act Change Tracker](/artifacts/eu/taxonomy-regulation/delegated-act-change-tracker.md): Track adopted and proposed EU Taxonomy delegated-act changes by source, status, affected criteria, Article 8 disclosure impact, owner, and evidence update. - [EU Taxonomy delegated act changes: what teams should check](/artifacts/eu/taxonomy-regulation/faq/delegated-act-changes.md): FAQ on handling EU Taxonomy delegated act changes: official source checks, application dates, affected criteria, disclosures, DNSH evidence, and review records. - [EU Taxonomy Delegated Acts Tracker](/artifacts/eu/taxonomy-regulation/delegated-acts-tracker.md): Track EU Taxonomy delegated acts by legal status, objective, reporting impact, activity scope, DNSH criteria, Article 8 disclosures, and owner follow-up. - [EU Taxonomy DNSH and Minimum Safeguards evidence guide](/artifacts/eu/taxonomy-regulation/dnsh-and-minimum-safeguards.md): 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. - [EU Taxonomy DNSH Appendix C: chemicals evidence guide](/artifacts/eu/taxonomy-regulation/dnsh-appendix-c.md): source-linked guide to EU Taxonomy DNSH Appendix C chemicals checks, including SVHC thresholds, alternatives, controlled conditions, and evidence records. - [EU Taxonomy Eligibility vs Alignment](/artifacts/eu/taxonomy-regulation/taxonomy-eligibility-vs-alignment.md): 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. - [EU Taxonomy Eligibility vs Alignment Explained](/artifacts/eu/taxonomy-regulation/taxonomy-eligibility-vs-alignment-explained.md): Explain EU Taxonomy eligibility and alignment under Article 8, the Disclosures Delegated Act, Article 3, technical screening criteria, DNSH, and safeguards. - [EU Taxonomy eligibility vs alignment: what is the difference?](/artifacts/eu/taxonomy-regulation/faq/eligibility-vs-alignment.md): Eligibility means an activity is covered by Taxonomy delegated acts; alignment means it also meets Article 3 conditions, technical screening criteria, DNSH, and minimum safeguards. - [EU Taxonomy FAQ: eligibility, alignment, DNSH, safeguards, and Article 8](/artifacts/eu/taxonomy-regulation/faq.md): EU Taxonomy FAQ hub for eligibility, alignment, technical screening criteria, DNSH, minimum safeguards, Article 8 KPIs, delegated acts, and evidence records. - [EU Taxonomy Financial KPIs and Green Asset Ratio (GAR) FAQ](/artifacts/eu/taxonomy-regulation/faq/financial-kpis-and-gar.md): FAQ on EU Taxonomy Article 8 financial undertaking KPIs, credit institution Green Asset Ratio (GAR), reporting dates, exclusions, and qualitative disclosures. - [EU Taxonomy GAR and financial undertaking KPIs](/artifacts/eu/taxonomy-regulation/gar-and-financial-undertaking-kpis.md): 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. - [EU Taxonomy GAR KPI workflow for credit institutions](/artifacts/eu/taxonomy-regulation/gar-kpi-workflow.md): source-linked workflow for preparing EU Taxonomy Green Asset Ratio (GAR) KPI disclosures under Article 8 and the Disclosures Delegated Act. - [EU Taxonomy minimum safeguards FAQ: Article 18 evidence](/artifacts/eu/taxonomy-regulation/faq/minimum-safeguards.md): FAQ on EU Taxonomy minimum safeguards under Article 18: who must comply, which OECD, UNGP, ILO and human-rights evidence to keep, and common reporting mistakes. - [EU Taxonomy Minimum Safeguards: Article 18 and evidence](/artifacts/eu/taxonomy-regulation/minimum-safeguards.md): Understand how Article 18 minimum safeguards fit into EU Taxonomy alignment, which international standards they reference, and what evidence supports the assessment. - [EU Taxonomy non-financial KPIs: turnover, CapEx and OpEx](/artifacts/eu/taxonomy-regulation/faq/non-financial-kpis.md): Article 8 FAQ for non-financial undertakings reporting EU Taxonomy turnover, CapEx and OpEx KPIs, with evidence and source checks. - [EU Taxonomy Penalties and Fines: Article 22 Disclosure Risk](/artifacts/eu/taxonomy-regulation/penalties-and-fines.md): 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. - [EU Taxonomy Regulation Checklist for Eligibility and Alignment](/artifacts/eu/taxonomy-regulation/checklist.md): A source-linked EU Taxonomy checklist for mapping eligible activities, testing alignment, documenting DNSH and minimum safeguards, and preparing Article 8 KPI disclosures. - [EU Taxonomy Regulation requirements: eligibility, alignment, KPIs](/artifacts/eu/taxonomy-regulation/requirements.md): Understand the core EU Taxonomy requirements: Article 3 alignment tests, eligible activities, DNSH, minimum safeguards, Article 8 KPIs, and evidence to keep. - [EU Taxonomy screening criteria and documentation guide](/artifacts/eu/taxonomy-regulation/screening-criteria-and-documentation.md): How to document EU Taxonomy eligibility, alignment, technical screening criteria, DNSH, minimum safeguards, and Article 8 KPI disclosures without overstating the evidence. - [EU Taxonomy Six Environmental Objectives | Article 9 FAQ](/artifacts/eu/taxonomy-regulation/faq/six-environmental-objectives.md): Plain-English FAQ on the six EU Taxonomy environmental objectives in Article 9 and how teams should map activities, DNSH checks, safeguards, and evidence. - [EU Taxonomy vs CSRD: Article 8 Reporting Comparison](/artifacts/eu/taxonomy-regulation/taxonomy-vs-csrd.md): Compare EU Taxonomy Article 8 disclosures with CSRD sustainability reporting scope, evidence, KPIs, assurance, and reuse limits using official EU Taxonomy sources. - [EU Taxonomy vs SFDR: Scope, KPIs, and Evidence](/artifacts/eu/taxonomy-regulation/taxonomy-vs-sfdr.md): 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. --- [Privacy Policy](https://www.sorena.io/privacy) | [Terms of Use](https://www.sorena.io/terms-of-use) | [DMCA](https://www.sorena.io/dmca) | [About Us](https://www.sorena.io/about-us) (c) 2026 Sorena AB (559573-7338). 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