Short answers to the questions that usually slow implementation.
Use this page to settle scope, KPI, and evidence questions before they become reporting errors.
Structured answer sets in this page tree.
Cited legal and guidance references.
The questions below focus on the issues that actually affect reporting outcomes: who is in scope, when comparatives start, how enabling activities work, what minimum safeguards require, and what changed in the current simplification package.
Q: Is Taxonomy-eligible the same thing as Taxonomy-aligned? A: No. Eligibility means the activity is covered by a Taxonomy activity definition. Alignment means the eligible activity also meets the technical screening criteria, DNSH conditions, and minimum safeguards.
Q: Can an activity be eligible but not aligned? A: Yes. That is common, and it must stay out of aligned KPI numerators.
Q: Who has to disclose under Article 8? A: Undertakings subject to the sustainability-reporting hooks in Articles 19a or 29a of the Accounting Directive, as further specified by the Article 8 delegated act. Current scope timing should therefore be read together with the current CSRD timetable.
Q: Do first-time reporters need N-1 comparatives? A: No. Commission Notice C/2025/1373 says first-time reporters disclose only year N. N-1 comparatives start from the second reporting year.
Q: What do non-financial undertakings disclose? A: Turnover, CapEx, and OpEx proportions associated with eligible and aligned activities, plus the contextual information required by the templates.
Q: What do financial undertakings disclose? A: GAR and other sector-specific KPIs under the delegated act, but the completeness of those KPIs depends heavily on counterparty data quality and coverage.
Q: Can we ignore small activities? A: Not automatically. The 2025 Commission Notice said there is no exemption from the obligation to report, but it also clarified that not-material activities lacking data or evidence should be reported as not aligned without further assessment.
Q: What changed in 2026? A: Delegated Regulation (EU) 2026/73 introduced targeted simplification, including certain 10% non-materiality thresholds for some financial KPI assessments and the option to apply the old rules for FY 2025.
Q: What is the minimum safeguards test in practice? A: It is a due-diligence and remedy test, not a policy-only test. The evidence should show implemented procedures aligned with OECD, UNGP, ILO, and the International Bill of Human Rights baselines.
Q: Can we claim alignment if one DNSH criterion or one safeguards condition is not demonstrated? A: No. A missing or failed condition breaks the alignment claim.
Research Copilot can take EU Taxonomy FAQ from cited answers to recurring questions on this topic to a reusable workflow inside Sorena. Teams working on EU Taxonomy can keep owners, evidence, and next steps aligned without copying this guide into separate documents.
Start from EU Taxonomy FAQ and answer scope, timing, and interpretation questions with cited outputs.
Review your current process, evidence gaps, and next steps for EU Taxonomy FAQ.