EU Taxonomy (Article 8) Checklist

Scope and perimeter decisions prevent 80% of later KPI disputes. Define who must disclose, which templates apply, and which entities and activities are in the reporting boundary.

Output: a scope memo and a perimeter register that ties to consolidation reporting.

Taxonomy is activity-based. Build a controlled register that maps revenue/CapEx/OpEx lines to taxonomy activities and records boundaries and assumptions.

Output: a versioned activity register with account mappings and evidence pointers.

Eligibility is a coverage check. Alignment is a compliance claim. Treat them as separate fields in your register with separate evidence expectations.

Output: eligibility status per activity, plus alignment pass/fail per criterion with evidence pointers.

Alignment evidence is not one PDF. It is a criteria mapping file plus evidence artifacts attached to each criterion, including DNSH and safeguards.

Output: activity-level evidence packs with traceability and owners.

KPI quality is reproducibility. Use a controlled workbook, reconciliations to audited numbers, and a documented estimates policy.

Output: a KPI workbook you can re-run with the same inputs and get the same outputs.

Assurance teams usually challenge boundaries, traceability, and evidence - not the math. Design the process so those questions are answerable quickly.

Output: a sign-off pack and a repeatable annual schedule.