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A frequent error is to describe an activity as Taxonomy-aligned because the environmental criteria appear satisfied while treating minimum safeguards as a generic group-policy check. Article 3 makes minimum safeguards a separate condition, so a failed or unresolved safeguards assessment prevents the activity from entering an aligned KPI numerator.

Another error is turning non-binding advice into law. Article 18 is the legal anchor. Commission notices explain the Commission's interpretation but do not bind the Court of Justice, and the Platform report is technical advice.

Article 8 of Regulation (EU) 2020/852 applies through the sustainability-reporting scope in Articles 19a and 29a of the Accounting Directive. Confirm the reporting entity and consolidation boundary under the current Accounting Directive before calculating the KPIs; the Taxonomy page cannot determine whether a particular undertaking is in scope without those facts.

The three KPIs are turnover, CapEx, and OpEx. Eligibility asks whether an activity is described in a Taxonomy delegated act. Alignment adds the Article 3 tests: substantial contribution, DNSH, minimum safeguards, and compliance with the applicable technical screening criteria.

Calculate each KPI as an aligned numerator divided by its specified denominator, then disclose eligible and aligned proportions in the templates. Use one controlled activity inventory, but do not assume that the three numerators contain the same items.

Turnover uses net turnover. The CapEx denominator covers specified additions to tangible and intangible assets before depreciation, amortisation, and remeasurement, including qualifying additions from business combinations. The OpEx denominator is narrower than total operating expenses: it covers direct non-capitalised costs for research and development, building renovation, short-term leases, maintenance and repair, and day-to-day servicing of property, plant, and equipment.

The evidence file should let a reviewer trace each public percentage to the applicable rule, activity assessment, accounting record, allocation, and consolidation adjustment. Keep eligible, aligned, non-aligned, and not-assessed amounts separate.

Regulation (EU) 2026/73 permits a non-financial undertaking to omit assessment of activities whose cumulative turnover, CapEx, or OpEx is below 10% of that KPI's denominator. Apply the threshold separately to each KPI, report the omitted amounts as non-material, identify their sectors, and explain why they are non-material. An activity that is material for a KPI must be assessed in full for that KPI.

Do not treat a non-financial Taxonomy KPI as any sustainability metric. The mandatory set is turnover, CapEx, and OpEx, calculated under the delegated-act methodology.

Do not lose the link between the activity assessment and the financial amount. The 2026 templates allow an activity's contribution to several objectives to appear on its activity row, but the same aligned amount must not be double-counted in the summary KPI.

The six environmental objectives below use Article 9's legal wording. Articles 10 to 15 explain what substantial contribution means for each objective, while Article 17 defines significant harm.

An activity is aligned only if all four Article 3 conditions are met: substantial contribution to one or more objectives, no significant harm to the other objectives, compliance with minimum safeguards, and compliance with the applicable technical screening criteria.

Articles 10 to 15 give each objective a distinct legal scope. Use those articles to understand the objective, then use the delegated act for the activity-specific threshold or condition.

Identify the economic activity and match it to a delegated-act activity description. A NACE code can help locate a section, but the activity description controls eligibility. If no delegated act covers the activity for an objective, a general environmental benefit does not make it Taxonomy-eligible for that objective.

For every claimed aligned amount, record the substantial-contribution objective, the activity-specific criteria, DNSH results for the other objectives, minimum safeguards, and the reporting period. Article 17 requires life-cycle impacts to be considered, while the delegated act states the evidence and thresholds for the specific activity.

Delegated Regulation (EU) 2021/2139, the Climate Delegated Act, contains technical screening criteria for climate change mitigation and adaptation. Regulation (EU) 2022/1214 added specified gas and nuclear activities, and Regulation (EU) 2023/2485 added further climate activities.

Delegated Regulation (EU) 2023/2486 is the Environmental Delegated Act for water and marine resources, circular economy, pollution prevention and control, and biodiversity and ecosystems. Regulation (EU) 2026/73 later amended disclosure rules and simplified certain DNSH criteria. Use the consolidated text applicable to the reporting period.

Keep evidence that traces the activity to its substantial-contribution objective, delegated-act section, DNSH checks, safeguards conclusion, and reported amount. A general sustainability narrative cannot replace the activity-specific criteria.

If one activity substantially contributes to more than one objective, preserve the objective-level assessment but avoid double-counting the same turnover, CapEx, or OpEx in the summary KPI. The reporting templates and instructions applicable to the reporting period control presentation.