--- title: "EU Taxonomy compliance guide: eligibility, alignment and Article 8 KPIs" canonical_url: "https://www.sorena.io/artifacts/eu/taxonomy-regulation/compliance" source_url: "https://www.sorena.io/artifacts/eu/taxonomy-regulation/compliance" author: "Sorena AI" description: "Practical EU Taxonomy compliance guide for mapping eligible activities, testing alignment, collecting DNSH and minimum-safeguards evidence, and preparing Article 8 disclosures." published_at: "2026-05-09" updated_at: "2026-05-27" keywords: - "EU Taxonomy compliance" - "Taxonomy Regulation" - "Article 8 KPIs" - "taxonomy eligibility" - "taxonomy alignment" - "technical screening criteria" - "DNSH" - "minimum safeguards" - "turnover KPI" - "CapEx KPI" - "OpEx KPI" - "green asset ratio" - "EU Taxonomy" - "Article 8" --- **[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 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. *Taxonomy* *Compliance guide* *EU* ## EU Taxonomy Regulation Compliance This guide helps turn the EU Taxonomy Regulation into a defensible activity-by-activity compliance record. It focuses on eligibility, alignment, technical screening criteria, do-no-significant-harm checks, minimum safeguards, and Article 8 KPI evidence. EU Taxonomy compliance matters for undertakings that have to publish non-financial information under Article 19a or 29a of Directive 2013/34/EU, including large financial and non-financial companies covered by Article 8 disclosures. For those teams, the question is not whether the taxonomy is a general sustainability label, but how a specific economic activity maps to the delegated-act criteria and the Article 8 KPI or financial-product disclosure that will use it. ## What has to be true before an activity is Taxonomy-aligned? Treat eligibility and alignment as separate decisions. Eligibility means the activity appears in the Taxonomy framework for a relevant environmental objective. Alignment requires the activity to satisfy the Taxonomy Regulation's Article 3 conditions: substantial contribution, no significant harm to the other environmental objectives, minimum safeguards, and the applicable technical screening criteria. The practical compliance file should therefore show the activity description, the environmental objective, the delegated-act activity reference, the screening criteria applied, and the evidence used for each Article 3 condition. A broad statement that the company is "taxonomy compliant" is too imprecise unless it is tied to the activities and KPIs actually assessed. - Start with the economic activity description used in reporting systems. - Identify whether the activity is Taxonomy-eligible before testing alignment. - Record the relevant environmental objective: mitigation, adaptation, water, circular economy, pollution prevention, or biodiversity. - Test substantial contribution and DNSH against the applicable technical screening criteria. - Confirm minimum safeguards before treating the activity as Taxonomy-aligned. - Link the final classification to the turnover, CapEx, OpEx, GAR, investment, underwriting, or other applicable KPI. Sources for this answer: - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:32020R0852&ref=sorena.io) - Article 3 sets the cumulative conditions for an economic activity to qualify as environmentally sustainable. - [EU taxonomy for sustainable activities](https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en?ref=sorena.io) - The Commission describes the taxonomy as an EU classification system and market transparency tool for sustainable activities. - [Commission Notice C/2023/267 on the Climate Delegated Act](https://eur-lex.europa.eu/eli/C/2023/267/oj/eng?ref=sorena.io) - The notice provides official interpretative guidance for Climate Delegated Act technical screening and DNSH questions. ## How should teams divide ownership for EU Taxonomy compliance? The EU Taxonomy touches finance, sustainability, business operations, legal, and data owners. The operating model works best when each activity has one accountable classification owner and one reporting owner, with legal or policy review reserved for ambiguous criteria, minimum safeguards, and public wording. Non-financial undertakings need reliable turnover, capital expenditure, and operating expenditure inputs for eligible and aligned activities. Financial undertakings need their own delegated-act KPIs and methodologies, including the green asset ratio for credit institutions where applicable. Those differences should be explicit in the workplan instead of being hidden behind a single sustainability-reporting task. - Finance reporting owns Article 8 templates, KPI calculations, reconciliation to financial statements, and publication controls. - Sustainability or ESG teams own activity mapping, objective selection, technical screening evidence, and DNSH evidence collection. - Business units own operational facts, asset data, CapEx plans, project milestones, and evidence from facilities or services. - Legal owns interpretation of uncertain delegated-act criteria, minimum-safeguards escalations, and public claims language. - Data owners maintain source-system lineage, calculation files, version control, and evidence retention. - Assurance or internal audit reviews whether the evidence supports the reported eligibility, alignment, and KPI figures. Sources for this answer: - [Commission Delegated Regulation (EU) 2021/2178](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - The Disclosures Delegated Act specifies content, presentation, and methodology for Article 8 taxonomy disclosures. - [Commission Delegated Regulation (EU) 2021/2178](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - The delegated act requires non-financial undertaking KPI disclosures for turnover, capital expenditure, and operating expenditure. - [Commission Delegated Regulation (EU) 2021/2178](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - For credit institutions, the delegated act identifies the green asset ratio as the main KPI. ## Which evidence makes a Taxonomy conclusion defensible? A useful evidence pack lets a reviewer trace the path from source law to activity facts to reported KPI. It should not be a loose folder of sustainability documents; it should be an activity-level record that explains why the activity is eligible, why it is or is not aligned, and how that conclusion affects the disclosed number. For minimum safeguards, keep the Article 18 analysis separate from environmental technical screening. The Regulation points to procedures aligned with the OECD Guidelines, UN Guiding Principles, ILO fundamental conventions, and the International Bill of Human Rights. A company should not treat environmental performance evidence as a substitute for this safeguards review. - Activity register with the mapped delegated-act activity and environmental objective. - Eligibility decision with the source provision and the business facts supporting inclusion. - Alignment worksheet covering substantial contribution, DNSH, technical screening criteria, and minimum safeguards. - Evidence files for measurements, certifications, plans, asset records, supplier information, or project documents used in the assessment. - Article 8 KPI workbook showing numerator, denominator, exclusions, allocation method, and links to reported financial data. - Review log for assumptions, unresolved criteria questions, legal review, assurance findings, and updates after delegated-act changes. Sources for this answer: - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:32020R0852&ref=sorena.io) - Article 18 defines minimum safeguards by reference to responsible business conduct and human-rights frameworks. - [Final Report on Minimum Safeguards](https://finance.ec.europa.eu/system/files/2022-10/221011-sustainable-finance-platform-finance-report-minimum-safeguards_en.pdf?ref=sorena.io) - The Platform report is advisory, not binding law, but gives implementation context for Article 18 minimum safeguards. - [Commission Notice C/2023/305 on Article 8 disclosures](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ%3AC_202300305&ref=sorena.io) - The notice explains reporting questions for Taxonomy-eligible and Taxonomy-aligned economic activities and assets. *Recommended next step* *Placement: after evidence section* ## Turn EU Taxonomy guidance into an evidence workflow This EU Taxonomy guide helps connect activity mapping, technical screening evidence, safeguards review, KPI calculations, and disclosure controls before teams publish or report taxonomy claims. - [Open Research Copilot](/solutions/research-copilot.md): Answer EU Taxonomy implementation questions with cited source material. - [Discuss EU Taxonomy implementation](/contact.md): Review activity scope, source evidence, KPI treatment, and next implementation steps with Sorena. ## Where do EU Taxonomy compliance projects usually break down? The most common failure is upgrading an eligible activity to aligned status without proving every required condition. Another common failure is using finance numbers that do not reconcile to the taxonomy classification record, especially where CapEx plans, internal consumption, mixed-use assets, or financial-undertaking KPIs require careful allocation. A stronger review process asks whether the claim can survive a line-by-line challenge: which activity, which objective, which criteria, which evidence, which KPI, which disclosure period, and which person approved the conclusion. - Do not call an activity aligned merely because it is eligible. - Do not combine different environmental objectives or activities into one unsupported conclusion. - Do not include CapEx or OpEx in an aligned numerator without a documented link to aligned activities or a valid plan. - Do not use advisory Platform or TEG materials as if they replaced the Regulation, delegated acts, or Commission notices. - Do not publish taxonomy claims that cannot be traced to an activity-level evidence pack and KPI calculation. Sources for this answer: - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:32020R0852&ref=sorena.io) - The Regulation separates substantial contribution, DNSH, safeguards, and technical screening criteria as cumulative alignment conditions. - [Commission Notice C/2023/305 on Article 8 disclosures](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ%3AC_202300305&ref=sorena.io) - The notice includes practical guidance on turnover, CapEx, OpEx, allocation, and contextual information. - [Commission Delegated Regulation (EU) 2021/2178](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - The Disclosures Delegated Act distinguishes non-financial undertaking KPIs from financial undertaking KPIs and calculation methodologies. ## What should teams do next? Create one taxonomy assessment record per material activity before drafting public language. The record should contain the activity mapping, source citation, criteria checklist, evidence owner, KPI treatment, review status, and open questions. This keeps the disclosure connected to the same facts used by the people operating the assets, services, loans, investments, or underwriting activity. When the source material does not clearly support a conclusion, narrow the statement. It is better to report an activity as eligible but not yet aligned, or to flag an unresolved safeguards or DNSH question internally, than to publish an alignment claim that the evidence cannot support. - Build or update the activity register for all material activities in the disclosure boundary. - Attach the binding Regulation or delegated-act source before adding advisory guidance. - Assign owners for technical screening evidence, DNSH evidence, safeguards review, and KPI calculation. - Reconcile the taxonomy KPI workbook to source financial data and disclosure templates. - Record assumptions and review triggers for delegated-act changes, new Commission notices, and assurance findings. Sources for this answer: - [EU taxonomy for sustainable activities](https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en?ref=sorena.io) - The Commission portal links the Regulation, delegated acts, navigator, and implementation guidance used to maintain taxonomy assessments. - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:32020R0852&ref=sorena.io) - The Regulation requires disclosures on how and to what extent activities are associated with environmentally sustainable economic activities. - [Commission Delegated Regulation (EU) 2021/2178](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - The delegated act provides the Article 8 disclosure structure that assessment records should feed. ## Primary sources - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:32020R0852&ref=sorena.io) - Core regulation establishing the EU framework for determining when an economic activity qualifies as environmentally sustainable. - Quote: "contributes substantially to one or more of the environmental objectives" - [Commission Delegated Regulation (EU) 2021/2178](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Article 8 Disclosures Delegated Act specifying taxonomy disclosure content, presentation, KPIs, and methodology. - Quote: "content and presentation of the information to be disclosed" - [Commission Notice C/2023/305 on Article 8 disclosures](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ%3AC_202300305&ref=sorena.io) - Official Commission notice on reporting Taxonomy-eligible and Taxonomy-aligned economic activities and assets. - Quote: "reporting of Taxonomy-eligible and Taxonomy-aligned economic activities" - [Commission Notice C/2023/267 on the Climate Delegated Act](https://eur-lex.europa.eu/eli/C/2023/267/oj/eng?ref=sorena.io) - Official interpretative guidance for selected Climate Delegated Act technical screening and DNSH provisions. - Quote: "interpretation and implementation of certain legal provisions" - [EU taxonomy for sustainable activities](https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en?ref=sorena.io) - European Commission overview page for the EU taxonomy, delegated acts, navigator, and related implementation materials. - Quote: "a cornerstone of the EU's sustainable finance framework" - [Final Report on Minimum Safeguards](https://finance.ec.europa.eu/system/files/2022-10/221011-sustainable-finance-platform-finance-report-minimum-safeguards_en.pdf?ref=sorena.io) - Advisory Platform on Sustainable Finance report giving implementation context for Article 18 minimum safeguards. - Quote: "advice on compliance with MS" ## 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): cited FAQ on EU Taxonomy 2026 simplification, Regulation (EU) 2026/73, Article 8 reporting, DNSH evidence, and limits on unsupported claims. - [EU Taxonomy Activity Eligibility Workflow](/artifacts/eu/taxonomy-regulation/activity-eligibility-workflow.md): Build an EU Taxonomy activity eligibility workflow that maps economic activities to delegated-act descriptions before alignment, DNSH, and Article 8 KPI reporting. - [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 cited-source 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): cited 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): cited 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): cited 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 deadlines and Article 8 compliance calendar](/artifacts/eu/taxonomy-regulation/deadlines-and-compliance-calendar.md): cited 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): cited 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): cited 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): cited 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): cited workflow for preparing EU Taxonomy Green Asset Ratio (GAR) KPI disclosures under Article 8 and the Disclosures Delegated Act. - [EU Taxonomy gas and nuclear activities: when can they align?](/artifacts/eu/taxonomy-regulation/faq/gas-and-nuclear-activities.md): Explain how the EU Taxonomy Complementary Climate Delegated Act treats specified gas and nuclear activities, alignment criteria, DNSH evidence, and separate disclosures. - [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 cited 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.md) | [Terms of Use](https://www.sorena.io/terms-of-use.md) | [DMCA](https://www.sorena.io/dmca.md) | [About Us](https://www.sorena.io/about-us.md) (c) 2026 Sorena AB (559573-7338). All rights reserved. Source: https://www.sorena.io/artifacts/eu/taxonomy-regulation/compliance.md