---
title: "EU Taxonomy non-financial KPIs: turnover, CapEx and OpEx"
canonical_url: "https://www.sorena.io/artifacts/eu/taxonomy-regulation/faq/non-financial-kpis"
source_url: "https://www.sorena.io/artifacts/eu/taxonomy-regulation/faq/non-financial-kpis"
author: "Sorena AI"
description: "Article 8 FAQ for non-financial undertakings reporting EU Taxonomy turnover, CapEx and OpEx KPIs, with evidence and source checks."
published_at: "2026-05-09"
updated_at: "2026-05-27"
keywords:
  - "EU Taxonomy non-financial KPIs"
  - "Article 8 Taxonomy Regulation"
  - "turnover KPI"
  - "CapEx KPI"
  - "OpEx KPI"
  - "Disclosures Delegated Act"
  - "EU Taxonomy"
  - "Article 8"
  - "Non-financial KPIs"
---
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# EU Taxonomy non-financial KPIs: turnover, CapEx and OpEx

Article 8 FAQ for non-financial undertakings reporting EU Taxonomy turnover, CapEx and OpEx KPIs, with evidence and source checks.

*FAQ* *Taxonomy* *EU*

## EU Taxonomy Regulation Non-financial KPI reporting under Article 8

Article 8 asks non-financial undertakings in scope to disclose Taxonomy information through turnover, capital expenditure, and operating expenditure KPIs.

Use this FAQ to separate the legal KPI set from generic sustainability metrics and to keep the evidence trail tied to the Disclosures Delegated Act.

Non-financial KPIs under the EU Taxonomy are not a broad dashboard of ESG measures. For Article 8 reporting, the core question is how an in-scope non-financial undertaking reports the proportions of turnover, CapEx, and OpEx associated with Taxonomy-aligned economic activities.

## Which non-financial KPIs does Article 8 require?

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.

- 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 content, presentation, and methodology for Taxonomy disclosures by in-scope undertakings.

## How should teams prepare the turnover, CapEx, and OpEx KPI records?

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.

- Turnover KPI: trace the reported amount to products or services associated with qualifying economic activities.
- CapEx KPI: trace the reported amount to assets, processes, eligible activity expansion, aligned activity upgrade, or individual measures only where the delegated-act methodology supports that treatment.
- OpEx KPI: retain the accounting source, activity link, inclusion rationale, and any exclusion rationale so reviewers can reproduce the calculation.

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 the non-financial undertaking KPIs to products, services, assets, processes, and 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 page identifying the Disclosures Delegated Act and its Article 8 role, including content, presentation, methodology, and annexes.
- [Commission Notice C/2023/305 on the Disclosures Delegated Act](https://eur-lex.europa.eu/eli/C/2023/305/oj/eng?ref=sorena.io) - Commission FAQ notice covering implementation questions for Taxonomy-eligible and Taxonomy-aligned reporting by non-financial undertakings.

## What evidence should sit behind non-financial Taxonomy KPIs?

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.

- 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 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) - Source for voluntary Taxonomy reporting cautions and comparative-information guidance under the Disclosures Delegated Act.
- [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 Taxonomy disclosure methodology, templates, and presentation requirements.

## What are common mistakes in non-financial KPI reporting?

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.

- 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 rely on stale templates when the reporting templates or delegated-act amendments applicable to the reporting year have changed.

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) - Source for voluntary reporting treatment, comparative information, and double-counting guidance for non-financial undertaking KPIs.
- [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 page listing the Disclosures Delegated Act and later delegated acts that amend Taxonomy disclosures and templates.

## Primary sources

- [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32020R0852&ref=sorena.io) - Article 8 source for the disclosure duty and the turnover, CapEx, and OpEx KPI categories for non-financial undertakings.
  - Quote: "the proportion of their turnover"
- [Commission Delegated Regulation (EU) 2021/2178 (Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Delegated act specifying the content, presentation, methodology, templates, and annexes for Article 8 Taxonomy disclosures.
  - Quote: "specifying the methodology to comply"
- [Commission Notice C/2023/305 on the Disclosures Delegated Act](https://eur-lex.europa.eu/eli/C/2023/305/oj/eng?ref=sorena.io) - Commission FAQ notice used for implementation guidance on voluntary reporting, comparative information, and double-counting.
  - Quote: "Taxonomy Key Performance Indicators"
- [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 page listing the Taxonomy Regulation delegated acts, including the Disclosures Delegated Act and later amendments.
  - Quote: "Disclosures Delegated Act"

## 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 Article 8 Scope FAQ](/artifacts/eu/taxonomy-regulation/faq/article-8-scope.md): source-linked FAQ on EU Taxonomy Article 8 scope, including who reports, which KPI framework applies, and what evidence teams should retain.
- [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 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 KPI reporting into an evidence workflow

Use this EU Taxonomy guide to connect Article 8 KPI calculations, delegated-act methodology, owners, source evidence, and review-ready records.

- [Open Research Copilot](/solutions/research-copilot.md): Answer EU Taxonomy implementation questions with cited source material.
- [Discuss EU Taxonomy implementation](/contact.md): Review KPI scope, source evidence, and next implementation steps with Sorena.


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