--- title: "EU Taxonomy Article 8 Scope FAQ" canonical_url: "https://www.sorena.io/artifacts/eu/taxonomy-regulation/faq/article-8-scope" source_url: "https://www.sorena.io/artifacts/eu/taxonomy-regulation/faq/article-8-scope" author: "Sorena AI" description: "source-linked FAQ on EU Taxonomy Article 8 scope, including who reports, which KPI framework applies, and what evidence teams should retain." published_at: "2026-05-09" updated_at: "2026-05-09" keywords: - "EU Taxonomy Article 8 scope" - "Disclosures Delegated Act" - "Article 19a" - "Article 29a" - "Taxonomy KPIs" - "turnover KPI" - "CapEx KPI" - "OpEx KPI" - "EU Taxonomy" - "EU Taxonomy Regulation" - "Article 8" - "non-financial undertakings" - "financial undertakings" --- **[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 Article 8 Scope FAQ source-linked FAQ on EU Taxonomy Article 8 scope, including who reports, which KPI framework applies, and what evidence teams should retain. *FAQ* *Taxonomy* *EU* ## EU Taxonomy Regulation What is in scope for Article 8 disclosures A practical answer for teams deciding whether Article 8 applies and which Taxonomy disclosure framework to use. Use this FAQ to separate legal reporting scope from activity eligibility, KPI methodology, and supporting evidence. Article 8 scope is about who must include EU Taxonomy information in the non-financial statement or consolidated non-financial statement. The starting point is not whether one activity looks green; it is whether the undertaking is subject to Articles 19a or 29a of Directive 2013/34/EU and then whether it reports as a non-financial undertaking or a financial undertaking under the Disclosures Delegated Act. ## What is the Article 8 scope test? Article 8 of Regulation (EU) 2020/852 applies to undertakings that are subject to the obligation to publish non-financial information under Article 19a or Article 29a of Directive 2013/34/EU. Those undertakings must include information on how and to what extent their activities are associated with economic activities that qualify as environmentally sustainable. The practical scope decision should therefore begin with the reporting entity and consolidation boundary. If the undertaking is in scope, the next question is which disclosure route applies: non-financial undertaking KPIs under Annexes I and II of Commission Delegated Regulation (EU) 2021/2178, or the financial undertaking rules for asset managers, credit institutions, investment firms, and insurance or reinsurance undertakings. - Confirm whether the entity or group prepares non-financial information under Article 19a or consolidated non-financial information under Article 29a. - Classify the reporter as a non-financial undertaking or as the relevant type of financial undertaking before selecting KPI templates. - Document the reporting boundary separately from the later assessment of Taxonomy eligibility or Taxonomy alignment. 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) - Primary source for the Article 8 obligation and its link to Articles 19a and 29a of Directive 2013/34/EU. - [Commission Delegated Regulation (EU) 2021/2178](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32021R2178&ref=sorena.io) - Disclosures Delegated Act specifying the content, presentation, and methodology for Article 8 disclosures. - [European Commission Article 8 Disclosures FAQ](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Commission FAQ explaining implementation of Article 8 reporting by financial and non-financial undertakings. ## Which KPI framework applies once an undertaking is in scope? For non-financial undertakings, Article 8(2) points to the proportion of turnover, capital expenditure, and operating expenditure related to assets or processes associated with environmentally sustainable economic activities. The Disclosures Delegated Act then requires those disclosures as specified in Annex I and presented using the templates in Annex II. For financial undertakings, turnover, CapEx, and OpEx do not describe lending, investment, insurance, or similar financial activities in the same way. Commission Delegated Regulation (EU) 2021/2178 therefore provides separate KPI methodologies for asset managers, credit institutions, investment firms, and insurance or reinsurance undertakings. - Use turnover, CapEx, and OpEx KPIs for non-financial undertakings. - Use the relevant financial undertaking annexes for asset managers, credit institutions, investment firms, insurers, and reinsurers. - Do not treat activity eligibility as proof of alignment; eligibility means the activity is described in Taxonomy delegated acts, while alignment requires the Article 3 conditions. Sources for this answer: - [Commission Delegated Regulation (EU) 2021/2178](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32021R2178&ref=sorena.io) - Source for non-financial undertaking disclosures, financial undertaking KPI methods, and the definition of Taxonomy-eligible activity. - [European Commission Article 8 Disclosures FAQ](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Commission FAQ describing the different reporting paths for non-financial and financial undertakings. ## Where should Article 8 information appear? The Disclosures Delegated Act requires additional disclosures accompanying the KPIs to appear in the same part of the non-financial statement as the indicators, or to be cross-referenced from that part. The same Article 8 provisions also require KPIs to cover the previous annual reporting period and to use the same currency as the financial statements. That makes the evidence file more than a legal memo. It should tie the in-scope entity, financial statement currency, previous reporting period, chosen KPI route, and cross-references to the non-financial statement into one reviewable record. - Record where the Article 8 disclosures appear in the non-financial statement or consolidated non-financial statement. - Keep the previous annual reporting period and reporting currency consistent with the Article 8 disclosure basis. - Preserve cross-references to KPI tables, qualitative information, and any voluntary information that is kept separate from mandatory disclosures. Sources for this answer: - [Commission Delegated Regulation (EU) 2021/2178](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32021R2178&ref=sorena.io) - Source for common disclosure placement, reporting period, and currency requirements. - [European Commission Article 8 Disclosures FAQ](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Commission FAQ explaining that Article 8 disclosures are reported alongside non-financial or consolidated non-financial statements. ## What evidence should teams keep for the Article 8 scope decision? Keep evidence that explains why the entity is in scope, which undertaking type was used for the KPI framework, and how the disclosure record connects to the annual reporting package. A useful record should be readable by sustainability, finance, legal, and audit reviewers without relying on undocumented assumptions. For financial undertakings, the record should also capture scope exclusions and numerator limits where relevant, such as the common Article 7 treatment for exposures to central governments, central banks, supranational issuers, derivatives, and undertakings not obliged to publish non-financial information. - Entity or group scope memo referencing Article 19a or Article 29a where applicable. - Undertaking classification memo: non-financial undertaking or specific financial undertaking type. - KPI route selection with annex references and template owner. - Disclosure placement record showing the non-financial statement section or cross-reference. - Evidence log for assumptions, voluntary disclosures, exclusions, and unresolved scope questions. Sources for this answer: - [Commission Delegated Regulation (EU) 2021/2178](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32021R2178&ref=sorena.io) - Source for undertaking categories, Article 7 exclusions, and common Article 8 disclosure rules. - [European Commission Article 8 Disclosures FAQ](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Commission FAQ supporting practical evidence points for scope, timing, and voluntary disclosures. ## Primary sources - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32020R0852&ref=sorena.io) - Primary Article 8 source establishing that undertakings subject to Articles 19a or 29a of Directive 2013/34/EU must disclose how and to what extent their activities are associated with environmentally sustainable economic activities. - Quote: "how and to what extent the undertaking's activities are associated" - [Commission Delegated Regulation (EU) 2021/2178](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32021R2178&ref=sorena.io) - Disclosures Delegated Act for Article 8 content, presentation, KPI methodology, undertaking categories, disclosure placement, and common financial undertaking scope rules. - Quote: "specifying the methodology to comply with that disclosure obligation" - [European Commission Article 8 Disclosures FAQ](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Commission implementation FAQ for financial and non-financial undertakings reporting Taxonomy-eligible economic activities and assets under Article 8. - Quote: "How should financial and non-financial undertakings report Taxonomy-eligible economic activities" ## 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 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 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 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. *Recommended next step* *Placement: after evidence section* ## Turn EU Taxonomy scope decisions into evidence Use this EU Taxonomy guide to connect Article 8 scope, KPI route selection, source citations, owners, and disclosure evidence before teams publish or review reporting. - [Open Research Copilot](/solutions/research-copilot.md): Answer EU Taxonomy implementation questions with cited source material. - [Discuss EU Taxonomy implementation](/contact.md): Review scope, source evidence, and next implementation steps with Sorena. --- [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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