---
title: "EU Taxonomy FAQ: eligibility, alignment, DNSH, safeguards, and Article 8"
canonical_url: "https://www.sorena.io/artifacts/eu/taxonomy-regulation/faq"
source_url: "https://www.sorena.io/artifacts/eu/taxonomy-regulation/faq/items/page/4"
author: "Sorena AI"
description: "EU Taxonomy FAQ hub for eligibility, alignment, technical screening criteria, DNSH, minimum safeguards, Article 8 KPIs, delegated acts, and evidence records."
published_at: "2026-05-09"
updated_at: "2026-07-24"
keywords:
  - "EU Taxonomy FAQ"
  - "Regulation (EU) 2020/852"
  - "EU Taxonomy eligibility"
  - "EU Taxonomy alignment"
  - "technical screening criteria"
  - "DNSH"
  - "minimum safeguards"
  - "Article 8 KPIs"
  - "turnover CapEx OpEx"
  - "Green Asset Ratio"
  - "EU Taxonomy"
  - "Taxonomy eligibility"
  - "Taxonomy alignment"
---
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# EU Taxonomy FAQ: eligibility, alignment, DNSH, safeguards, and Article 8

EU Taxonomy FAQ hub for eligibility, alignment, technical screening criteria, DNSH, minimum safeguards, Article 8 KPIs, delegated acts, and evidence records.

*FAQ Hub* *Taxonomy* *EU*

## EU Taxonomy FAQ eligibility, alignment, DNSH, safeguards, and Article 8 reporting

Direct answers for teams deciding whether an economic activity is Taxonomy-eligible, what is needed for alignment, and what evidence supports Article 8 disclosures.

Use the linked FAQ modules to separate delegated-act activity mapping, technical screening criteria, do-no-significant-harm checks, Article 18 minimum safeguards, and KPI reporting.

The EU Taxonomy is the EU classification system for environmentally sustainable economic activities. This FAQ hub is for legal, finance, sustainability, product, and portfolio teams that need a practical path from an activity description to eligibility, alignment, evidence, and Article 8 disclosure decisions without treating the Taxonomy as a generic ESG label.

## Definitions

### EU Taxonomy

The EU Taxonomy is the classification framework established by Regulation (EU) 2020/852 for determining when an economic activity qualifies as environmentally sustainable. It uses six environmental objectives and activity-level technical screening criteria and supports disclosures and sustainable-finance claims; it does not rate an entire company as green.

**Why it matters here:** Teams use the framework to separate Taxonomy eligibility from Taxonomy alignment and to prepare Article 8 KPIs. The relevant delegated act, activity facts, reporting scope, and reporting period control each conclusion.

Sources:

- [Regulation (EU) 2020/852](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32020R0852&ref=sorena.io)
- [European Commission EU Taxonomy overview](https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en?ref=sorena.io)

## Browse sub-FAQ modules

### [DNSH Appendix C under the EU Taxonomy: chemicals evidence FAQ](/artifacts/eu/taxonomy-regulation/faq/dnsh-appendix-c.md)

Practical FAQ on the current EU Taxonomy DNSH Appendix C chemicals criteria, including listed substances, the 0.1% w/w SVHC threshold, alternatives, and controlled conditions.

- 3 items

### [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.

- 4 items

### [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.

- 4 items

### [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.

- 4 items

### [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.

- 4 items

### [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.

- 5 items

### [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.

- 4 items

### [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.

- 4 items

### [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.

- 4 items

### [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.

- 5 items

### [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.

- 5 items

### [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.

- 4 items

### [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.

- 5 items

Browse all indexed questions: [/artifacts/eu/taxonomy-regulation/faq/items](/artifacts/eu/taxonomy-regulation/faq/items.md)

## All FAQ items

*Page 4 of 4. Showing 10 of 55 items.*

### [What is the common mistake with EU Taxonomy minimum safeguards?](/artifacts/eu/taxonomy-regulation/faq/minimum-safeguards.md#what-is-the-common-mistake-with-eu-taxonomy-minimum-safeguards)

*Module: [EU Taxonomy minimum safeguards FAQ: Article 18 evidence](/artifacts/eu/taxonomy-regulation/faq/minimum-safeguards.md)*

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.

- Do not publish broad claims such as 'minimum safeguards met' without activity-level evidence.
- Do not cite a non-binding report without also anchoring the claim in Article 18 where the legal rule is needed.
- Do not reuse evidence from one undertaking or business relationship for another unless the source and facts support reuse.
- Do not report aligned KPIs where the minimum-safeguards evidence is missing or unresolved.

Sources for this answer:

- [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Binding legal anchor for the separate Article 3 condition that activities comply with Article 18.
- [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) - Non-binding advice and proposed indicators; the report expressly states that it is not an official Commission document.

### [Which non-financial KPIs does Article 8 require?](/artifacts/eu/taxonomy-regulation/faq/non-financial-kpis.md#which-non-financial-kpis-does-article-8-require)

*Module: [EU Taxonomy non-financial KPIs: turnover, CapEx and OpEx](/artifacts/eu/taxonomy-regulation/faq/non-financial-kpis.md)*

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.

- Do not treat generic ESG, operational, or impact indicators as substitutes for the Article 8 KPI set.
- Start with the reporting entity and consolidation boundary before calculating activity-level figures.
- Document which activities are Taxonomy-eligible, which are Taxonomy-aligned, and which financial line items feed the turnover, CapEx, and OpEx KPIs.

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 8 states the disclosure duty and names turnover, capital expenditure, and operating expenditure for non-financial undertakings.
- [Commission Delegated Regulation (EU) 2021/2178 (Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - The Article 8 delegated act specifies the KPI content, presentation, methodology, and accounting links.
- [Commission Delegated Regulation (EU) 2026/73](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32026R0073&ref=sorena.io) - Binding amendment applying from 1 January 2026 that introduces materiality options and replaces the non-financial undertaking templates.

### [How should teams prepare the turnover, CapEx, and OpEx KPI records?](/artifacts/eu/taxonomy-regulation/faq/non-financial-kpis.md#how-should-teams-prepare-the-turnover-capex-and-opex-kpi-records)

*Module: [EU Taxonomy non-financial KPIs: turnover, CapEx and OpEx](/artifacts/eu/taxonomy-regulation/faq/non-financial-kpis.md)*

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 KPI: aligned net turnover from products or services divided by total net turnover. Adaptation turnover is excluded unless the activity is enabling or is itself Taxonomy-aligned under the conditions in Annex I.
- CapEx KPI: qualifying aligned CapEx divided by the specified asset-additions denominator. Numerator routes cover aligned activities, a qualifying CapEx plan, and specified purchases or individual measures implemented and operational within 18 months.
- OpEx KPI: qualifying aligned direct non-capitalised costs divided by the narrow OpEx denominator. Research and development already counted in CapEx cannot be counted again as OpEx.
- For a CapEx plan, retain management-body approval, the activity-level measures, timing, costs, and the route to alignment. The normal completion period is five years; a longer period requires the delegated act's specific justification and cannot exceed ten years.

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 8 links turnover, capital expenditure, and operating expenditure to environmentally sustainable economic activities.
- [Implementing and delegated acts - Taxonomy Regulation](https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/taxonomy-regulation_en?ref=sorena.io) - Commission register for the Disclosures Delegated Act and subsequent amendments.
- [Commission Notice C/2023/305 on the Disclosures Delegated Act](https://eur-lex.europa.eu/eli/C/2023/305/oj/eng?ref=sorena.io) - Official guidance on turnover allocation, CapEx plans, OpEx categories, voluntary information, and double-counting.

### [What evidence should sit behind non-financial Taxonomy KPIs?](/artifacts/eu/taxonomy-regulation/faq/non-financial-kpis.md#what-evidence-should-sit-behind-non-financial-taxonomy-kpis)

*Module: [EU Taxonomy non-financial KPIs: turnover, CapEx and OpEx](/artifacts/eu/taxonomy-regulation/faq/non-financial-kpis.md)*

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.

- Keep the legal source and Article 8 or delegated-act section used for each decision.
- Keep the accounting source and reconciliation path for the turnover, CapEx, and OpEx amounts.
- Keep the activity-level eligibility and alignment assessment, including why excluded activities or amounts were left out.
- Keep the materiality calculation separately for turnover, CapEx, and OpEx, with the activities omitted and their separately reported amounts.
- Keep a separate voluntary-reporting note when additional Taxonomy information is published outside the mandatory KPI set.

Sources for this answer:

- [Commission Notice C/2023/305 on the Disclosures Delegated Act](https://eur-lex.europa.eu/eli/C/2023/305/oj/eng?ref=sorena.io) - Official guidance on voluntary Taxonomy information, comparative information, and calculation questions.
- [Commission Delegated Regulation (EU) 2021/2178 (Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Primary delegated-act source for KPI formulas, accounting scope, CapEx plans, contextual information, and presentation.
- [Commission Delegated Regulation (EU) 2026/73](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32026R0073&ref=sorena.io) - Binding source for the 10% materiality options, separate disclosure of non-material amounts, OpEx relief, and replacement templates.

### [What are common mistakes in non-financial KPI reporting?](/artifacts/eu/taxonomy-regulation/faq/non-financial-kpis.md#what-are-common-mistakes-in-non-financial-kpi-reporting)

*Module: [EU Taxonomy non-financial KPIs: turnover, CapEx and OpEx](/artifacts/eu/taxonomy-regulation/faq/non-financial-kpis.md)*

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 publish a Taxonomy-aligned percentage unless the activity assessment and KPI calculation both support it.
- Do not mix mandatory Article 8 KPIs with voluntary Taxonomy metrics without explaining the basis and relative status of each.
- Do not count turnover from an activity adapted to climate change unless the delegated-act and Commission-notice conditions for counting that turnover are met.
- Do not apply one 10% materiality calculation across all three KPIs or omit only part of an activity that is material for the KPI.
- For a financial year beginning in 2025, document whether the undertaking uses the rules applicable on 31 December 2025 or Regulation (EU) 2026/73. Commission Notice C/2026/2558 says the selected rule set must be applied in full and identified in contextual information. For later financial years, use the amended rules.

Sources for this answer:

- [Commission Notice C/2023/305 on the Disclosures Delegated Act](https://eur-lex.europa.eu/eli/C/2023/305/oj/eng?ref=sorena.io) - Official guidance on voluntary reporting, comparative information, allocation, and double-counting.
- [Commission Delegated Regulation (EU) 2026/73](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32026R0073&ref=sorena.io) - Binding source for application from 1 January 2026, the financial-year-2025 option, materiality treatment, and replacement templates.

### [What are the six environmental objectives under the EU Taxonomy?](/artifacts/eu/taxonomy-regulation/faq/six-environmental-objectives.md#what-are-the-six-environmental-objectives-under-the-eu-taxonomy)

*Module: [EU Taxonomy Six Environmental Objectives](/artifacts/eu/taxonomy-regulation/faq/six-environmental-objectives.md)*

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.

- Climate change mitigation.
- Climate change adaptation.
- The sustainable use and protection of water and marine resources.
- The transition to a circular economy.
- Pollution prevention and control.
- The protection and restoration of biodiversity and ecosystems.

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) - Articles 9 to 17 define the objectives, substantial-contribution routes, and significant harm; Article 3 sets the cumulative alignment conditions.

### [What does each objective cover?](/artifacts/eu/taxonomy-regulation/faq/six-environmental-objectives.md#what-does-each-objective-cover)

*Module: [EU Taxonomy Six Environmental Objectives](/artifacts/eu/taxonomy-regulation/faq/six-environmental-objectives.md)*

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.

- Climate change mitigation covers avoiding or reducing greenhouse-gas emissions or increasing removals, including listed routes such as renewable energy, energy efficiency, clean mobility, carbon capture, and carbon sinks.
- Climate change adaptation covers solutions that substantially reduce current or expected future climate risk to the activity, people, nature, or assets without increasing risk elsewhere. An activity can also enable adaptation by others.
- Water and marine resources covers good status of water bodies, preventing deterioration, sustainable water use, wastewater management, marine protection, and related ecosystem services.
- Circular economy covers resource efficiency, durability, reparability, reuse, recycling, waste prevention, and keeping products, materials, and resources in use.
- Pollution prevention and control covers preventing or reducing pollutant releases to air, water, or land, improving environmental quality, managing chemicals, and cleaning pollution without creating new significant harm.
- Biodiversity and ecosystems covers protecting, conserving, and restoring ecosystems, habitats, species, soils, forests, and ecosystem services.

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) - Articles 10 to 15 define substantial contribution for each objective; Article 17 defines significant harm with life-cycle impacts in view.

### [How should teams use the objectives in an assessment?](/artifacts/eu/taxonomy-regulation/faq/six-environmental-objectives.md#how-should-teams-use-the-objectives-in-an-assessment)

*Module: [EU Taxonomy Six Environmental Objectives](/artifacts/eu/taxonomy-regulation/faq/six-environmental-objectives.md)*

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.

- Define the activity boundary, operator, site or asset, reporting period, and financial amount.
- Match the activity description and delegated-act section for each potentially eligible objective.
- Test every substantial-contribution and DNSH criterion; do not offset a failed DNSH test with a strong contribution to another objective.
- Assess minimum safeguards for the undertaking carrying out the activity.
- Keep unresolved criteria and unsupported amounts outside the aligned numerator.

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) - Articles 3, 17, and 18 establish the cumulative alignment, DNSH, life-cycle, and minimum-safeguards requirements.
- [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 guidance explaining that NACE codes are indicative and that the delegated-act activity description determines coverage.

### [Which delegated acts relate to the six objectives?](/artifacts/eu/taxonomy-regulation/faq/six-environmental-objectives.md#which-delegated-acts-relate-to-the-six-objectives)

*Module: [EU Taxonomy Six Environmental Objectives](/artifacts/eu/taxonomy-regulation/faq/six-environmental-objectives.md)*

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.

- Climate objectives: climate change mitigation and climate change adaptation.
- Non-climate objectives: water and marine resources, circular economy, pollution prevention and control, biodiversity and ecosystems.
- Technical screening criteria can differ even where activity descriptions look similar across delegated acts.
- Commission FAQ material is useful for interpretation, but the underlying regulation and delegated acts remain the sources to cite for criteria.

Sources for this answer:

- [Frequently asked questions on the EU taxonomy](https://finance.ec.europa.eu/publications/frequently-asked-questions-eu-taxonomy_en?ref=sorena.io) - Commission FAQ hub for official notices on the Climate and Environmental Delegated Acts, DNSH, and reporting.
- [Commission Delegated Regulation (EU) 2021/2139](https://eur-lex.europa.eu/eli/reg_del/2021/2139/oj/eng?ref=sorena.io) - Climate Delegated Act source for mitigation and adaptation technical screening criteria.
- [Commission Delegated Regulation (EU) 2023/2486](https://eur-lex.europa.eu/eli/reg_del/2023/2486/oj/eng?ref=sorena.io) - Environmental Delegated Act source for technical screening criteria for the four non-climate objectives.
- [Commission Delegated Regulation (EU) 2026/73](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32026R0073&ref=sorena.io) - Binding 2026 amendment to disclosure rules and specified DNSH criteria in the Climate and Environmental Delegated Acts.

### [What evidence should teams keep for the objective mapping?](/artifacts/eu/taxonomy-regulation/faq/six-environmental-objectives.md#what-evidence-should-teams-keep-for-the-objective-mapping)

*Module: [EU Taxonomy Six Environmental Objectives](/artifacts/eu/taxonomy-regulation/faq/six-environmental-objectives.md)*

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.

- Activity description and boundary used for the assessment.
- Article 9 objective or objectives selected for substantial-contribution review.
- Delegated-act section and technical screening criteria used.
- DNSH evidence for the other Article 9 objectives.
- Minimum-safeguards evidence or unresolved-safeguards note.
- Disclosure or public-claim text that depends on the assessment.

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) - Articles 8 and 19 connect disclosures to aligned activities and require screening criteria that support verification and consider life-cycle impacts.
- [Commission Delegated Regulation (EU) 2026/73](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32026R0073&ref=sorena.io) - Current template instructions for objective breakdowns and avoiding double-counting in summary KPIs.

## FAQ Pagination

- Canonical index (page 1): [/artifacts/eu/taxonomy-regulation/faq/items](/artifacts/eu/taxonomy-regulation/faq/items.md)
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*Recommended next step*

*Placement: after evidence section*

## Turn EU Taxonomy answers into reportable evidence

This EU Taxonomy FAQ hub helps connect activity mapping, technical screening criteria, DNSH checks, minimum safeguards, and Article 8 KPI evidence before reporting or publishing sustainability 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, delegated-act criteria, evidence records, and Article 8 reporting steps with Sorena.


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