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The common mistake is to report or describe an activity as Taxonomy-aligned because the environmental criteria look satisfied, while treating minimum safeguards as a generic group policy statement. Article 3 requires the aligned activity to satisfy minimum safeguards as a separate condition.

Another mistake is citing Platform or draft Commission material as binding law. Use Article 18 as the legal anchor, label Platform material as advice, and label draft Commission notices as guidance or draft material where the source is a draft.

Article 8 of Regulation (EU) 2020/852 applies to undertakings that are required to publish non-financial information under Article 19a or 29a of the Accounting Directive. Those undertakings must include information on how and to what extent their activities are associated with environmentally sustainable economic activities.

For non-financial undertakings, Article 8 identifies three KPI families: the proportion of turnover from products or services associated with qualifying economic activities, and the proportions of capital expenditure and operating expenditure related to assets or processes associated with those activities.

Build each KPI record from the same controlled activity inventory. For every economic activity, keep the activity description, the Taxonomy objective assessed, the technical screening criteria used, the eligibility or alignment conclusion, and the financial amounts included or excluded.

The Disclosures Delegated Act is the methodology anchor. The Commission's delegated-acts page describes it as the act that specifies the content and presentation of the information to be disclosed and the methodology for the Article 8 obligation.

A useful evidence file lets a reviewer move from the public KPI back to the source rule, activity assessment, and financial data. It should show the reporting scope, the activity mapping, the objective assessed, the screening criteria and DNSH/minimum-safeguards conclusion where alignment is claimed, and the calculation source for each KPI.

Where voluntary Taxonomy information is published alongside mandatory Article 8 reporting, the Commission notice says the basis of preparation should be clear and the voluntary information should not contradict, misrepresent, or be more prominent than the mandatory information.

The most common mistake is using the phrase non-financial KPI as if it meant any sustainability metric. In Article 8 Taxonomy reporting, the non-financial undertaking KPI set is specific: turnover, CapEx, and OpEx, calculated and presented under the delegated-act methodology.

A second mistake is losing the link between the activity assessment and the financial number. If an activity contributes to more than one environmental objective, teams need a documented approach that avoids double-counting and follows the relevant Commission guidance.

The six environmental objectives are the Article 9 objectives in the Taxonomy Regulation. Use the exact legal wording when building a control, disclosure, data model, or customer-facing explanation.

The objectives are not the same thing as Taxonomy alignment. An activity still needs to satisfy the Article 3 conditions: substantial contribution to one or more objectives, no significant harm to the other objectives, minimum safeguards, and the applicable technical screening criteria.

Start by mapping the economic activity to the objective it may substantially contribute to. Then check whether the activity causes significant harm to any of the other Article 9 objectives, because the Regulation treats DNSH as a separate condition from substantial contribution.

The assessment should stay activity-specific. A business line, product, project, or supplier category should not be described as Taxonomy-aligned just because it relates to one of the six objectives; the applicable technical screening criteria still decide the contribution and DNSH tests.

The Climate Delegated Act sets technical screening criteria for activities that can substantially contribute to climate change mitigation or climate change adaptation. The Environmental Delegated Act addresses the four non-climate objectives: water and marine resources, circular economy, pollution prevention and control, and biodiversity and ecosystems.

Teams should therefore avoid using the six-objective list as a shortcut for criteria selection. The right next step is to match the activity description to the relevant delegated-act section and then assess the criteria that apply to that activity.

Keep evidence that lets a reviewer trace the path from the activity to the objective, the delegated-act criteria, the DNSH checks, and the final statement. A generic sustainability narrative is not enough for Taxonomy work.

For Article 8 reporting, the Regulation links disclosures to how and to what extent an undertaking's activities are associated with economic activities that qualify as environmentally sustainable under Articles 3 and 9. That makes objective mapping a disclosure input, not just a policy exercise.