A scoping flow that ends with a concrete disclosure plan.
Decide who must disclose (Article 8), what to classify, and what evidence you must maintain.
Structured answer sets in this page tree.
Cited legal and guidance references.
EU Taxonomy applicability is two different questions: (1) are you required to disclose taxonomy KPIs (typically via Article 8 and the disclosures delegated act), and (2) even if not required, do you still need taxonomy classification because banks, investors, SFDR products, customers, or green bonds require it? Use this test to define your scope, your activity universe, and your KPI + evidence workflow.
Start with your reporting regime: taxonomy disclosures are implemented via delegated acts and are commonly embedded into corporate sustainability / non-financial reporting cycles. Financial undertakings have their own KPI templates (including GAR) that depend on counterparty data flows.
Output: confirm whether you must disclose taxonomy KPIs this year (and which phase-in period applies).
Taxonomy classification is activity-based, not product-label-based. You need a stable inventory that bridges finance and operations: revenue lines, CapEx programs, and OpEx categories mapped to economic activities.
A good activity universe survives reorganizations because it is tied to accounts and operational assets/projects, not org charts.
Eligibility means the activity is covered or listed by delegated acts. Alignment is the higher bar: meet technical screening criteria for substantial contribution, DNSH, and minimum safeguards - and you can prove it.
Output: for each activity, record (a) eligible/not eligible, (b) aligned/not aligned, and (c) evidence requirements and owners.
A disclosure that cannot be reproduced is a governance failure. Define ownership for each KPI input, review gates, and the evidence vault structure before reporting season.
Treat taxonomy KPIs like a close process: controlled workbook, reconciliations, and sign-offs.
ESG Compliance can take EU Taxonomy Regulation (EU) 2020/852 Applicability test from deciding whether these obligations apply in practice to a reusable workflow inside Sorena. Teams working on EU Taxonomy Regulation (EU) 2020/852 can keep owners, evidence, and next steps aligned without copying this guide into separate documents.
Start from EU Taxonomy Regulation (EU) 2020/852 Applicability test and manage cross team sustainability work, reporting, and evidence from one workflow.
Review your current process, evidence gaps, and next steps for EU Taxonomy Regulation (EU) 2020/852 Applicability test.