--- title: "EU Taxonomy Eligibility vs Alignment" canonical_url: "https://www.sorena.io/artifacts/eu/taxonomy-regulation/taxonomy-eligibility-vs-alignment" source_url: "https://www.sorena.io/artifacts/eu/taxonomy-regulation/taxonomy-eligibility-vs-alignment" author: "Sorena AI" description: "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." published_at: "2026-05-09" updated_at: "2026-05-09" keywords: - "EU Taxonomy eligibility vs alignment" - "Taxonomy eligible" - "Taxonomy aligned" - "Article 8 disclosures" - "Disclosures Delegated Act" - "technical screening criteria" - "DNSH" - "minimum safeguards" - "turnover CapEx OpEx KPIs" - "EU Taxonomy" - "Taxonomy eligibility" - "Taxonomy alignment" --- **[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 Eligibility vs Alignment 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. *Taxonomy* *Side-by-side* *EU* ## EU Taxonomy Eligibility vs Alignment Article 8 reporting difference Eligibility asks whether an economic activity is described in EU Taxonomy delegated acts; alignment asks whether that eligible activity meets the full sustainability tests. Use this comparison to separate scoping, KPI reporting, technical screening evidence, DNSH, minimum safeguards, and public claim wording. EU Taxonomy eligibility and alignment are often confused in Article 8 reporting. Eligibility identifies activities described in the delegated acts and does not show environmental performance. Alignment is a higher test: the activity must substantially contribute to an environmental objective, do no significant harm to the others, meet minimum safeguards, and comply with technical screening criteria. ## EU Taxonomy eligibility vs alignment: Article 8 reporting comparison Use the rows below to separate activity scoping from sustainability assessment, KPI preparation, evidence requirements, reporting cadence, and public statements. - **Taxonomy Eligibility**: Eligibility is the Article 8 scoping step. An activity is eligible when it is described in the relevant delegated acts, regardless of whether it meets technical screening criteria. - **Taxonomy Alignment**: Alignment is the sustainability assessment. An eligible activity is aligned only when it satisfies substantial contribution, DNSH, minimum safeguards, and technical screening criteria. | Dimension | Taxonomy Eligibility | Taxonomy Alignment | Operational implication | Sources | | --- | --- | --- | --- | --- | | Scope and covered activity | Eligibility starts with the economic activity description in the delegated acts adopted under the Taxonomy Regulation. Match the activity itself, not just a company label or NACE sector. | Alignment starts from the eligible activity and then tests whether that activity qualifies as environmentally sustainable under Article 3 and the applicable technical screening criteria. | Do not describe a company, product line, or investment as aligned just because one of its activities is eligible; document the exact activity boundary first. | [Commission Delegated Regulation (EU) 2021/2178 (Article 8 Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Specifies Article 8 disclosure content, presentation, KPI methodology, eligibility definitions, templates, and phased reporting rules.
[European Commission Article 8 FAQ on Taxonomy-eligible activities and assets](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Explains eligibility reporting, timing, ratios, estimates, and the difference between eligibility and alignment during first reporting years.
[Commission Notice C/2023/305 on Article 8 Disclosures Delegated Act interpretation](https://eur-lex.europa.eu/eli/C/2023/305/oj/eng?ref=sorena.io) - Provides Commission guidance on Taxonomy-eligible and Taxonomy-aligned reporting by financial and non-financial undertakings.
[Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Defines environmentally sustainable economic activities, Article 8 disclosures, environmental objectives, DNSH, technical screening criteria, and minimum safeguards.
[Commission Delegated Regulation (EU) 2021/2139 (Climate Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2139/oj/eng?ref=sorena.io) - Sets technical screening criteria for climate change mitigation and adaptation, including substantial contribution and DNSH criteria.
[Platform on Sustainable Finance 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) - Explains Article 18 minimum safeguards and their links to OECD Guidelines, UN Guiding Principles, ILO conventions, and human rights due diligence. | | Who must act | Article 8 reporting applies to undertakings required to publish non-financial information under Articles 19a or 29a of Directive 2013/34/EU. Finance, sustainability, and business data owners usually need to map activities and KPIs. | The same reporting population may need alignment evidence, but the work expands to owners who can prove screening criteria, DNSH controls, safeguards processes, and activity-level data. | Assign eligibility mapping to reporting and business owners, then assign alignment testing to the teams that control technical, environmental, human-rights, and KPI evidence. | [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Defines environmentally sustainable economic activities, Article 8 disclosures, environmental objectives, DNSH, technical screening criteria, and minimum safeguards.
[Commission Delegated Regulation (EU) 2021/2178 (Article 8 Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Specifies Article 8 disclosure content, presentation, KPI methodology, eligibility definitions, templates, and phased reporting rules.
[European Commission Article 8 FAQ on Taxonomy-eligible activities and assets](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Explains eligibility reporting, timing, ratios, estimates, and the difference between eligibility and alignment during first reporting years.
[Commission Delegated Regulation (EU) 2021/2139 (Climate Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2139/oj/eng?ref=sorena.io) - Sets technical screening criteria for climate change mitigation and adaptation, including substantial contribution and DNSH criteria.
[Platform on Sustainable Finance 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) - Explains Article 18 minimum safeguards and their links to OECD Guidelines, UN Guiding Principles, ILO conventions, and human rights due diligence. | | Trigger or threshold | The trigger is whether the activity is described in the delegated acts. Commission guidance states that eligibility does not depend on meeting technical screening criteria and gives no indication of sustainability. | The trigger is the Article 3 sustainability test: substantial contribution to one or more Article 9 objectives, no significant harm to the other objectives, minimum safeguards, and compliance with technical screening criteria. | Treat eligibility as the entry gate for reporting and alignment as the claim gate for environmentally sustainable activity. | [European Commission Article 8 FAQ on Taxonomy-eligible activities and assets](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Explains eligibility reporting, timing, ratios, estimates, and the difference between eligibility and alignment during first reporting years.
[Commission Delegated Regulation (EU) 2021/2178 (Article 8 Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Specifies Article 8 disclosure content, presentation, KPI methodology, eligibility definitions, templates, and phased reporting rules.
[Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Defines environmentally sustainable economic activities, Article 8 disclosures, environmental objectives, DNSH, technical screening criteria, and minimum safeguards.
[Commission Delegated Regulation (EU) 2021/2139 (Climate Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2139/oj/eng?ref=sorena.io) - Sets technical screening criteria for climate change mitigation and adaptation, including substantial contribution and DNSH criteria.
[Platform on Sustainable Finance 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) - Explains Article 18 minimum safeguards and their links to OECD Guidelines, UN Guiding Principles, ILO conventions, and human rights due diligence. | | Core reporting obligation | For non-financial undertakings, eligibility reporting covers the proportion of Taxonomy-eligible and non-eligible activities in turnover, CapEx, and OpEx. Financial undertaking disclosures use their Article 8 asset or activity KPIs. | Alignment reporting shows the share of activities or financing associated with environmentally sustainable economic activities, using the Disclosures Delegated Act methodology and templates where applicable. | Build KPI tables so eligible, non-eligible, eligible-but-not-aligned, and aligned amounts cannot be collapsed into one sustainability number. | [Commission Delegated Regulation (EU) 2021/2178 (Article 8 Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Specifies Article 8 disclosure content, presentation, KPI methodology, eligibility definitions, templates, and phased reporting rules.
[European Commission Article 8 FAQ on Taxonomy-eligible activities and assets](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Explains eligibility reporting, timing, ratios, estimates, and the difference between eligibility and alignment during first reporting years.
[Commission Notice C/2023/305 on Article 8 Disclosures Delegated Act interpretation](https://eur-lex.europa.eu/eli/C/2023/305/oj/eng?ref=sorena.io) - Provides Commission guidance on Taxonomy-eligible and Taxonomy-aligned reporting by financial and non-financial undertakings.
[Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Defines environmentally sustainable economic activities, Article 8 disclosures, environmental objectives, DNSH, technical screening criteria, and minimum safeguards. | | Evidence and records | Eligibility evidence should show the activity description used, the delegated act source, the reporting boundary, the KPI denominator, and any voluntary estimate clearly separated from mandatory disclosure. | Alignment evidence should add proof for substantial contribution, DNSH, minimum safeguards, and each applicable technical screening criterion, with activity-level traceability. | Keep an audit trail from source provision to activity mapping, KPI calculation, alignment test, reviewer sign-off, and final wording. | [European Commission Article 8 FAQ on Taxonomy-eligible activities and assets](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Explains eligibility reporting, timing, ratios, estimates, and the difference between eligibility and alignment during first reporting years.
[Commission Delegated Regulation (EU) 2021/2178 (Article 8 Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Specifies Article 8 disclosure content, presentation, KPI methodology, eligibility definitions, templates, and phased reporting rules.
[Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Defines environmentally sustainable economic activities, Article 8 disclosures, environmental objectives, DNSH, technical screening criteria, and minimum safeguards.
[Commission Delegated Regulation (EU) 2021/2139 (Climate Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2139/oj/eng?ref=sorena.io) - Sets technical screening criteria for climate change mitigation and adaptation, including substantial contribution and DNSH criteria.
[Platform on Sustainable Finance 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) - Explains Article 18 minimum safeguards and their links to OECD Guidelines, UN Guiding Principles, ILO conventions, and human rights due diligence.
[Commission Notice C/2023/305 on Article 8 Disclosures Delegated Act interpretation](https://eur-lex.europa.eu/eli/C/2023/305/oj/eng?ref=sorena.io) - Provides Commission guidance on Taxonomy-eligible and Taxonomy-aligned reporting by financial and non-financial undertakings. | | Timing and cadence | Eligibility reporting began first under Article 10 of the Disclosures Delegated Act: large undertakings reported eligibility from January 2022 for the previous annual reporting period. | Alignment reporting phased in later: large non-financial undertakings reported aligned climate activities from 2023, large financial undertakings from 2024, and certain credit institution trading book plus fees and commissions KPIs from 2026. | Do not infer that an old eligibility-only report failed alignment; check which reporting year, undertaking type, objective, and KPI were in scope. | [European Commission Article 8 FAQ on Taxonomy-eligible activities and assets](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Explains eligibility reporting, timing, ratios, estimates, and the difference between eligibility and alignment during first reporting years.
[Commission Delegated Regulation (EU) 2021/2178 (Article 8 Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Specifies Article 8 disclosure content, presentation, KPI methodology, eligibility definitions, templates, and phased reporting rules.
[Commission Notice C/2023/305 on Article 8 Disclosures Delegated Act interpretation](https://eur-lex.europa.eu/eli/C/2023/305/oj/eng?ref=sorena.io) - Provides Commission guidance on Taxonomy-eligible and Taxonomy-aligned reporting by financial and non-financial undertakings. | | Assurance and claim risk | Eligibility risk is mainly overstatement: presenting an activity as sustainable, or using voluntary estimates, when the mandatory disclosure only supports eligible or non-eligible status. | Alignment risk is evidence failure: a public aligned claim is weak if any Article 3 condition, screening criterion, DNSH requirement, or minimum safeguard cannot be supported. | Review public copy, investor materials, and report notes so eligible is not used as a synonym for green, sustainable, or aligned. | [European Commission Article 8 FAQ on Taxonomy-eligible activities and assets](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Explains eligibility reporting, timing, ratios, estimates, and the difference between eligibility and alignment during first reporting years.
[Commission Notice C/2023/305 on Article 8 Disclosures Delegated Act interpretation](https://eur-lex.europa.eu/eli/C/2023/305/oj/eng?ref=sorena.io) - Provides Commission guidance on Taxonomy-eligible and Taxonomy-aligned reporting by financial and non-financial undertakings.
[Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Defines environmentally sustainable economic activities, Article 8 disclosures, environmental objectives, DNSH, technical screening criteria, and minimum safeguards.
[Commission Delegated Regulation (EU) 2021/2139 (Climate Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2139/oj/eng?ref=sorena.io) - Sets technical screening criteria for climate change mitigation and adaptation, including substantial contribution and DNSH criteria.
[Platform on Sustainable Finance 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) - Explains Article 18 minimum safeguards and their links to OECD Guidelines, UN Guiding Principles, ILO conventions, and human rights due diligence. | | Overlap and reuse | Eligibility mapping can feed alignment because it defines the universe of activities that may have potential to align with technical screening criteria. | Alignment can reuse the activity map and KPI base, but it must add the environmental and safeguards evidence required for an environmentally sustainable activity. | Reuse the same activity inventory and KPI owner where possible, but keep the alignment checklist separate until every Article 3 condition is evidenced. | [European Commission Article 8 FAQ on Taxonomy-eligible activities and assets](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Explains eligibility reporting, timing, ratios, estimates, and the difference between eligibility and alignment during first reporting years.
[Commission Delegated Regulation (EU) 2021/2178 (Article 8 Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Specifies Article 8 disclosure content, presentation, KPI methodology, eligibility definitions, templates, and phased reporting rules.
[Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Defines environmentally sustainable economic activities, Article 8 disclosures, environmental objectives, DNSH, technical screening criteria, and minimum safeguards.
[Commission Delegated Regulation (EU) 2021/2139 (Climate Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2139/oj/eng?ref=sorena.io) - Sets technical screening criteria for climate change mitigation and adaptation, including substantial contribution and DNSH criteria.
[Platform on Sustainable Finance 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) - Explains Article 18 minimum safeguards and their links to OECD Guidelines, UN Guiding Principles, ILO conventions, and human rights due diligence. | | Practical decision rule | Use eligibility when answering: is this activity described in the Taxonomy delegated acts and therefore part of eligible or non-eligible Article 8 reporting? | Use alignment when answering: can this eligible activity be counted or described as environmentally sustainable under the Taxonomy Regulation? | Publish the narrowest accurate statement: eligible means covered by the Taxonomy activity descriptions; aligned means the full Article 3 and delegated-act tests are met. | [Commission Delegated Regulation (EU) 2021/2178 (Article 8 Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Specifies Article 8 disclosure content, presentation, KPI methodology, eligibility definitions, templates, and phased reporting rules.
[European Commission Article 8 FAQ on Taxonomy-eligible activities and assets](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Explains eligibility reporting, timing, ratios, estimates, and the difference between eligibility and alignment during first reporting years.
[Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Defines environmentally sustainable economic activities, Article 8 disclosures, environmental objectives, DNSH, technical screening criteria, and minimum safeguards.
[Commission Delegated Regulation (EU) 2021/2139 (Climate Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2139/oj/eng?ref=sorena.io) - Sets technical screening criteria for climate change mitigation and adaptation, including substantial contribution and DNSH criteria.
[Platform on Sustainable Finance 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) - Explains Article 18 minimum safeguards and their links to OECD Guidelines, UN Guiding Principles, ILO conventions, and human rights due diligence.
[Commission Notice C/2023/305 on Article 8 Disclosures Delegated Act interpretation](https://eur-lex.europa.eu/eli/C/2023/305/oj/eng?ref=sorena.io) - Provides Commission guidance on Taxonomy-eligible and Taxonomy-aligned reporting by financial and non-financial undertakings. | Sources for Scope and covered activity - Taxonomy Eligibility: - [Commission Delegated Regulation (EU) 2021/2178 (Article 8 Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Specifies Article 8 disclosure content, presentation, KPI methodology, eligibility definitions, templates, and phased reporting rules. - Quote: "content and presentation" - [European Commission Article 8 FAQ on Taxonomy-eligible activities and assets](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Explains eligibility reporting, timing, ratios, estimates, and the difference between eligibility and alignment during first reporting years. - Quote: "eligible irrespective of whether it meets" - [Commission Notice C/2023/305 on Article 8 Disclosures Delegated Act interpretation](https://eur-lex.europa.eu/eli/C/2023/305/oj/eng?ref=sorena.io) - Provides Commission guidance on Taxonomy-eligible and Taxonomy-aligned reporting by financial and non-financial undertakings. - Quote: "Taxonomy-eligible and Taxonomy-aligned" Sources for Scope and covered activity - Taxonomy Alignment: - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Defines environmentally sustainable economic activities, Article 8 disclosures, environmental objectives, DNSH, technical screening criteria, and minimum safeguards. - Quote: "environmentally sustainable economic activities" - [Commission Delegated Regulation (EU) 2021/2139 (Climate Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2139/oj/eng?ref=sorena.io) - Sets technical screening criteria for climate change mitigation and adaptation, including substantial contribution and DNSH criteria. - Quote: "technical screening criteria" - [Platform on Sustainable Finance 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) - Explains Article 18 minimum safeguards and their links to OECD Guidelines, UN Guiding Principles, ILO conventions, and human rights due diligence. - Quote: "minimum safeguards" Sources for Scope and covered activity - operational implication: - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Defines environmentally sustainable economic activities, Article 8 disclosures, environmental objectives, DNSH, technical screening criteria, and minimum safeguards. - Quote: "environmentally sustainable economic activities" - [European Commission Article 8 FAQ on Taxonomy-eligible activities and assets](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Explains eligibility reporting, timing, ratios, estimates, and the difference between eligibility and alignment during first reporting years. - Quote: "eligible irrespective of whether it meets" Sources for Who must act - Taxonomy Eligibility: - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Defines environmentally sustainable economic activities, Article 8 disclosures, environmental objectives, DNSH, technical screening criteria, and minimum safeguards. - Quote: "environmentally sustainable economic activities" - [Commission Delegated Regulation (EU) 2021/2178 (Article 8 Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Specifies Article 8 disclosure content, presentation, KPI methodology, eligibility definitions, templates, and phased reporting rules. - Quote: "content and presentation" - [European Commission Article 8 FAQ on Taxonomy-eligible activities and assets](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Explains eligibility reporting, timing, ratios, estimates, and the difference between eligibility and alignment during first reporting years. - Quote: "eligible irrespective of whether it meets" Sources for Who must act - Taxonomy Alignment: - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Defines environmentally sustainable economic activities, Article 8 disclosures, environmental objectives, DNSH, technical screening criteria, and minimum safeguards. - Quote: "environmentally sustainable economic activities" - [Commission Delegated Regulation (EU) 2021/2139 (Climate Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2139/oj/eng?ref=sorena.io) - Sets technical screening criteria for climate change mitigation and adaptation, including substantial contribution and DNSH criteria. - Quote: "technical screening criteria" - [Platform on Sustainable Finance 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) - Explains Article 18 minimum safeguards and their links to OECD Guidelines, UN Guiding Principles, ILO conventions, and human rights due diligence. - Quote: "minimum safeguards" Sources for Who must act - operational implication: - [Commission Delegated Regulation (EU) 2021/2178 (Article 8 Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Specifies Article 8 disclosure content, presentation, KPI methodology, eligibility definitions, templates, and phased reporting rules. - Quote: "content and presentation" - [Platform on Sustainable Finance 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) - Explains Article 18 minimum safeguards and their links to OECD Guidelines, UN Guiding Principles, ILO conventions, and human rights due diligence. - Quote: "minimum safeguards" Sources for Trigger or threshold - Taxonomy Eligibility: - [European Commission Article 8 FAQ on Taxonomy-eligible activities and assets](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Explains eligibility reporting, timing, ratios, estimates, and the difference between eligibility and alignment during first reporting years. - Quote: "eligible irrespective of whether it meets" - [Commission Delegated Regulation (EU) 2021/2178 (Article 8 Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Specifies Article 8 disclosure content, presentation, KPI methodology, eligibility definitions, templates, and phased reporting rules. - Quote: "content and presentation" Sources for Trigger or threshold - Taxonomy Alignment: - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Defines environmentally sustainable economic activities, Article 8 disclosures, environmental objectives, DNSH, technical screening criteria, and minimum safeguards. - Quote: "environmentally sustainable economic activities" - [Commission Delegated Regulation (EU) 2021/2139 (Climate Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2139/oj/eng?ref=sorena.io) - Sets technical screening criteria for climate change mitigation and adaptation, including substantial contribution and DNSH criteria. - Quote: "technical screening criteria" - [Platform on Sustainable Finance 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) - Explains Article 18 minimum safeguards and their links to OECD Guidelines, UN Guiding Principles, ILO conventions, and human rights due diligence. - Quote: "minimum safeguards" Sources for Trigger or threshold - operational implication: - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Defines environmentally sustainable economic activities, Article 8 disclosures, environmental objectives, DNSH, technical screening criteria, and minimum safeguards. - Quote: "environmentally sustainable economic activities" - [European Commission Article 8 FAQ on Taxonomy-eligible activities and assets](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Explains eligibility reporting, timing, ratios, estimates, and the difference between eligibility and alignment during first reporting years. - Quote: "eligible irrespective of whether it meets" Sources for Core reporting obligation - Taxonomy Eligibility: - [Commission Delegated Regulation (EU) 2021/2178 (Article 8 Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Specifies Article 8 disclosure content, presentation, KPI methodology, eligibility definitions, templates, and phased reporting rules. - Quote: "content and presentation" - [European Commission Article 8 FAQ on Taxonomy-eligible activities and assets](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Explains eligibility reporting, timing, ratios, estimates, and the difference between eligibility and alignment during first reporting years. - Quote: "eligible irrespective of whether it meets" - [Commission Notice C/2023/305 on Article 8 Disclosures Delegated Act interpretation](https://eur-lex.europa.eu/eli/C/2023/305/oj/eng?ref=sorena.io) - Provides Commission guidance on Taxonomy-eligible and Taxonomy-aligned reporting by financial and non-financial undertakings. - Quote: "Taxonomy-eligible and Taxonomy-aligned" Sources for Core reporting obligation - Taxonomy Alignment: - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Defines environmentally sustainable economic activities, Article 8 disclosures, environmental objectives, DNSH, technical screening criteria, and minimum safeguards. - Quote: "environmentally sustainable economic activities" - [Commission Delegated Regulation (EU) 2021/2178 (Article 8 Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Specifies Article 8 disclosure content, presentation, KPI methodology, eligibility definitions, templates, and phased reporting rules. - Quote: "content and presentation" - [Commission Notice C/2023/305 on Article 8 Disclosures Delegated Act interpretation](https://eur-lex.europa.eu/eli/C/2023/305/oj/eng?ref=sorena.io) - Provides Commission guidance on Taxonomy-eligible and Taxonomy-aligned reporting by financial and non-financial undertakings. - Quote: "Taxonomy-eligible and Taxonomy-aligned" Sources for Core reporting obligation - operational implication: - [Commission Delegated Regulation (EU) 2021/2178 (Article 8 Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Specifies Article 8 disclosure content, presentation, KPI methodology, eligibility definitions, templates, and phased reporting rules. - Quote: "content and presentation" - [European Commission Article 8 FAQ on Taxonomy-eligible activities and assets](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Explains eligibility reporting, timing, ratios, estimates, and the difference between eligibility and alignment during first reporting years. - Quote: "eligible irrespective of whether it meets" Sources for Evidence and records - Taxonomy Eligibility: - [European Commission Article 8 FAQ on Taxonomy-eligible activities and assets](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Explains eligibility reporting, timing, ratios, estimates, and the difference between eligibility and alignment during first reporting years. - Quote: "eligible irrespective of whether it meets" - [Commission Delegated Regulation (EU) 2021/2178 (Article 8 Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Specifies Article 8 disclosure content, presentation, KPI methodology, eligibility definitions, templates, and phased reporting rules. - Quote: "content and presentation" Sources for Evidence and records - Taxonomy Alignment: - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Defines environmentally sustainable economic activities, Article 8 disclosures, environmental objectives, DNSH, technical screening criteria, and minimum safeguards. - Quote: "environmentally sustainable economic activities" - [Commission Delegated Regulation (EU) 2021/2139 (Climate Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2139/oj/eng?ref=sorena.io) - Sets technical screening criteria for climate change mitigation and adaptation, including substantial contribution and DNSH criteria. - Quote: "technical screening criteria" - [Platform on Sustainable Finance 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) - Explains Article 18 minimum safeguards and their links to OECD Guidelines, UN Guiding Principles, ILO conventions, and human rights due diligence. - Quote: "minimum safeguards" Sources for Evidence and records - operational implication: - [Commission Delegated Regulation (EU) 2021/2178 (Article 8 Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Specifies Article 8 disclosure content, presentation, KPI methodology, eligibility definitions, templates, and phased reporting rules. - Quote: "content and presentation" - [Commission Notice C/2023/305 on Article 8 Disclosures Delegated Act interpretation](https://eur-lex.europa.eu/eli/C/2023/305/oj/eng?ref=sorena.io) - Provides Commission guidance on Taxonomy-eligible and Taxonomy-aligned reporting by financial and non-financial undertakings. - Quote: "Taxonomy-eligible and Taxonomy-aligned" Sources for Timing and cadence - Taxonomy Eligibility: - [European Commission Article 8 FAQ on Taxonomy-eligible activities and assets](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Explains eligibility reporting, timing, ratios, estimates, and the difference between eligibility and alignment during first reporting years. - Quote: "eligible irrespective of whether it meets" - [Commission Delegated Regulation (EU) 2021/2178 (Article 8 Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Specifies Article 8 disclosure content, presentation, KPI methodology, eligibility definitions, templates, and phased reporting rules. - Quote: "content and presentation" Sources for Timing and cadence - Taxonomy Alignment: - [European Commission Article 8 FAQ on Taxonomy-eligible activities and assets](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Explains eligibility reporting, timing, ratios, estimates, and the difference between eligibility and alignment during first reporting years. - Quote: "eligible irrespective of whether it meets" - [Commission Delegated Regulation (EU) 2021/2178 (Article 8 Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Specifies Article 8 disclosure content, presentation, KPI methodology, eligibility definitions, templates, and phased reporting rules. - Quote: "content and presentation" - [Commission Notice C/2023/305 on Article 8 Disclosures Delegated Act interpretation](https://eur-lex.europa.eu/eli/C/2023/305/oj/eng?ref=sorena.io) - Provides Commission guidance on Taxonomy-eligible and Taxonomy-aligned reporting by financial and non-financial undertakings. - Quote: "Taxonomy-eligible and Taxonomy-aligned" Sources for Timing and cadence - operational implication: - [European Commission Article 8 FAQ on Taxonomy-eligible activities and assets](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Explains eligibility reporting, timing, ratios, estimates, and the difference between eligibility and alignment during first reporting years. - Quote: "eligible irrespective of whether it meets" Sources for Assurance and claim risk - Taxonomy Eligibility: - [European Commission Article 8 FAQ on Taxonomy-eligible activities and assets](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Explains eligibility reporting, timing, ratios, estimates, and the difference between eligibility and alignment during first reporting years. - Quote: "eligible irrespective of whether it meets" - [Commission Notice C/2023/305 on Article 8 Disclosures Delegated Act interpretation](https://eur-lex.europa.eu/eli/C/2023/305/oj/eng?ref=sorena.io) - Provides Commission guidance on Taxonomy-eligible and Taxonomy-aligned reporting by financial and non-financial undertakings. - Quote: "Taxonomy-eligible and Taxonomy-aligned" Sources for Assurance and claim risk - Taxonomy Alignment: - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Defines environmentally sustainable economic activities, Article 8 disclosures, environmental objectives, DNSH, technical screening criteria, and minimum safeguards. - Quote: "environmentally sustainable economic activities" - [Commission Delegated Regulation (EU) 2021/2139 (Climate Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2139/oj/eng?ref=sorena.io) - Sets technical screening criteria for climate change mitigation and adaptation, including substantial contribution and DNSH criteria. - Quote: "technical screening criteria" - [Platform on Sustainable Finance 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) - Explains Article 18 minimum safeguards and their links to OECD Guidelines, UN Guiding Principles, ILO conventions, and human rights due diligence. - Quote: "minimum safeguards" Sources for Assurance and claim risk - operational implication: - [European Commission Article 8 FAQ on Taxonomy-eligible activities and assets](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Explains eligibility reporting, timing, ratios, estimates, and the difference between eligibility and alignment during first reporting years. - Quote: "eligible irrespective of whether it meets" - [Commission Notice C/2023/305 on Article 8 Disclosures Delegated Act interpretation](https://eur-lex.europa.eu/eli/C/2023/305/oj/eng?ref=sorena.io) - Provides Commission guidance on Taxonomy-eligible and Taxonomy-aligned reporting by financial and non-financial undertakings. - Quote: "Taxonomy-eligible and Taxonomy-aligned" Sources for Overlap and reuse - Taxonomy Eligibility: - [European Commission Article 8 FAQ on Taxonomy-eligible activities and assets](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Explains eligibility reporting, timing, ratios, estimates, and the difference between eligibility and alignment during first reporting years. - Quote: "eligible irrespective of whether it meets" - [Commission Delegated Regulation (EU) 2021/2178 (Article 8 Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Specifies Article 8 disclosure content, presentation, KPI methodology, eligibility definitions, templates, and phased reporting rules. - Quote: "content and presentation" Sources for Overlap and reuse - Taxonomy Alignment: - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Defines environmentally sustainable economic activities, Article 8 disclosures, environmental objectives, DNSH, technical screening criteria, and minimum safeguards. - Quote: "environmentally sustainable economic activities" - [Commission Delegated Regulation (EU) 2021/2139 (Climate Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2139/oj/eng?ref=sorena.io) - Sets technical screening criteria for climate change mitigation and adaptation, including substantial contribution and DNSH criteria. - Quote: "technical screening criteria" - [Platform on Sustainable Finance 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) - Explains Article 18 minimum safeguards and their links to OECD Guidelines, UN Guiding Principles, ILO conventions, and human rights due diligence. - Quote: "minimum safeguards" Sources for Overlap and reuse - operational implication: - [European Commission Article 8 FAQ on Taxonomy-eligible activities and assets](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Explains eligibility reporting, timing, ratios, estimates, and the difference between eligibility and alignment during first reporting years. - Quote: "eligible irrespective of whether it meets" - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Defines environmentally sustainable economic activities, Article 8 disclosures, environmental objectives, DNSH, technical screening criteria, and minimum safeguards. - Quote: "environmentally sustainable economic activities" Sources for Practical decision rule - Taxonomy Eligibility: - [Commission Delegated Regulation (EU) 2021/2178 (Article 8 Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Specifies Article 8 disclosure content, presentation, KPI methodology, eligibility definitions, templates, and phased reporting rules. - Quote: "content and presentation" - [European Commission Article 8 FAQ on Taxonomy-eligible activities and assets](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Explains eligibility reporting, timing, ratios, estimates, and the difference between eligibility and alignment during first reporting years. - Quote: "eligible irrespective of whether it meets" Sources for Practical decision rule - Taxonomy Alignment: - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Defines environmentally sustainable economic activities, Article 8 disclosures, environmental objectives, DNSH, technical screening criteria, and minimum safeguards. - Quote: "environmentally sustainable economic activities" - [Commission Delegated Regulation (EU) 2021/2139 (Climate Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2139/oj/eng?ref=sorena.io) - Sets technical screening criteria for climate change mitigation and adaptation, including substantial contribution and DNSH criteria. - Quote: "technical screening criteria" - [Platform on Sustainable Finance 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) - Explains Article 18 minimum safeguards and their links to OECD Guidelines, UN Guiding Principles, ILO conventions, and human rights due diligence. - Quote: "minimum safeguards" Sources for Practical decision rule - operational implication: - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Defines environmentally sustainable economic activities, Article 8 disclosures, environmental objectives, DNSH, technical screening criteria, and minimum safeguards. - Quote: "environmentally sustainable economic activities" - [European Commission Article 8 FAQ on Taxonomy-eligible activities and assets](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Explains eligibility reporting, timing, ratios, estimates, and the difference between eligibility and alignment during first reporting years. - Quote: "eligible irrespective of whether it meets" - [Commission Notice C/2023/305 on Article 8 Disclosures Delegated Act interpretation](https://eur-lex.europa.eu/eli/C/2023/305/oj/eng?ref=sorena.io) - Provides Commission guidance on Taxonomy-eligible and Taxonomy-aligned reporting by financial and non-financial undertakings. - Quote: "Taxonomy-eligible and Taxonomy-aligned" ### How should teams decide whether to say eligible or aligned? - Say Taxonomy-eligible when the activity is described in the relevant delegated acts and is being mapped for Article 8 reporting. - Say Taxonomy-aligned only when the eligible activity meets substantial contribution, DNSH, minimum safeguards, and the applicable technical screening criteria. - Keep voluntary estimates and explanatory disclosures visibly separate from mandatory Article 8 KPI disclosures. Sources for the practical decision rule: - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Defines environmentally sustainable economic activities, Article 8 disclosures, environmental objectives, DNSH, technical screening criteria, and minimum safeguards. - Quote: "environmentally sustainable economic activities" - [Commission Delegated Regulation (EU) 2021/2178 (Article 8 Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Specifies Article 8 disclosure content, presentation, KPI methodology, eligibility definitions, templates, and phased reporting rules. - Quote: "content and presentation" - [European Commission Article 8 FAQ on Taxonomy-eligible activities and assets](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Explains eligibility reporting, timing, ratios, estimates, and the difference between eligibility and alignment during first reporting years. - Quote: "eligible irrespective of whether it meets" - [Commission Notice C/2023/305 on Article 8 Disclosures Delegated Act interpretation](https://eur-lex.europa.eu/eli/C/2023/305/oj/eng?ref=sorena.io) - Provides Commission guidance on Taxonomy-eligible and Taxonomy-aligned reporting by financial and non-financial undertakings. - Quote: "Taxonomy-eligible and Taxonomy-aligned" ## When should teams use this EU Taxonomy eligibility vs alignment comparison? Use this page when an Article 8 disclosure, investor deck, product claim, loan or investment data request, or internal KPI table mixes eligible and aligned language. The key practical point is that eligibility is a coverage test, while alignment is a sustainability test. The distinction matters because Article 8 reporting uses both concepts. Eligibility can help undertakings prepare for alignment disclosure, but it should not be presented as environmental performance or as proof that technical screening criteria are met. - Use it before drafting turnover, CapEx, OpEx, GAR, or other Article 8 KPI explanations. - Use it when a business unit treats NACE codes or activity descriptions as enough evidence for alignment. - Use it when voluntary estimates or additional disclosures could be confused with mandatory Taxonomy reporting. - Use it before publishing claims that use green, sustainable, eligible, aligned, or Taxonomy-compliant wording. 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) - Defines environmentally sustainable economic activities, Article 8 disclosures, environmental objectives, DNSH, technical screening criteria, and minimum safeguards. - [Commission Delegated Regulation (EU) 2021/2178 (Article 8 Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Specifies Article 8 disclosure content, presentation, KPI methodology, eligibility definitions, templates, and phased reporting rules. - [European Commission Article 8 FAQ on Taxonomy-eligible activities and assets](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Explains eligibility reporting, timing, ratios, estimates, and the difference between eligibility and alignment during first reporting years. - [Commission Notice C/2023/305 on Article 8 Disclosures Delegated Act interpretation](https://eur-lex.europa.eu/eli/C/2023/305/oj/eng?ref=sorena.io) - Provides Commission guidance on Taxonomy-eligible and Taxonomy-aligned reporting by financial and non-financial undertakings. ## What evidence should be separated before publication? A useful evidence file separates three layers: the activity description that supports eligibility, the KPI methodology that supports Article 8 disclosure, and the Article 3 evidence that supports alignment. For alignment, the evidence file should not stop at climate or activity data. It should also cover DNSH requirements and minimum safeguards, because both are conditions for an activity to qualify as environmentally sustainable. - Activity map: delegated-act activity description, objective, boundary, reporting entity, and data owner. - KPI file: turnover, CapEx, OpEx, asset, lending, investment, insurance, or other applicable Article 8 methodology. - Alignment file: substantial contribution, DNSH, technical screening criteria, and Article 18 minimum safeguards evidence. - Publication file: exact wording used in external reports, investor materials, web pages, and data responses. 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) - Defines environmentally sustainable economic activities, Article 8 disclosures, environmental objectives, DNSH, technical screening criteria, and minimum safeguards. - [Commission Delegated Regulation (EU) 2021/2178 (Article 8 Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Specifies Article 8 disclosure content, presentation, KPI methodology, eligibility definitions, templates, and phased reporting rules. - [Commission Delegated Regulation (EU) 2021/2139 (Climate Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2139/oj/eng?ref=sorena.io) - Sets technical screening criteria for climate change mitigation and adaptation, including substantial contribution and DNSH criteria. - [Platform on Sustainable Finance 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) - Explains Article 18 minimum safeguards and their links to OECD Guidelines, UN Guiding Principles, ILO conventions, and human rights due diligence. *Recommended next step* *Placement: after evidence section* ## Turn EU Taxonomy eligibility and alignment into an evidence workflow Use this guide to separate activity mapping, Article 8 KPIs, technical screening criteria, DNSH, minimum safeguards, and publication wording before reports or claims go live. - [Open Research Copilot](/solutions/research-copilot.md): Answer EU Taxonomy eligibility and alignment questions with cited source material. - [Discuss EU Taxonomy implementation](/contact.md): Review activity scope, KPI evidence, and Taxonomy claim wording with Sorena. ## Primary sources - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Defines environmentally sustainable economic activities, Article 8 disclosures, environmental objectives, DNSH, technical screening criteria, and minimum safeguards. - Quote: "environmentally sustainable economic activities" - [Commission Delegated Regulation (EU) 2021/2178 (Article 8 Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Specifies Article 8 disclosure content, presentation, KPI methodology, eligibility definitions, templates, and phased reporting rules. - Quote: "content and presentation" - [European Commission Article 8 FAQ on Taxonomy-eligible activities and assets](https://finance.ec.europa.eu/system/files/2022-01/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf?ref=sorena.io) - Explains eligibility reporting, timing, ratios, estimates, and the difference between eligibility and alignment during first reporting years. - Quote: "eligible irrespective of whether it meets" - [Commission Notice C/2023/305 on Article 8 Disclosures Delegated Act interpretation](https://eur-lex.europa.eu/eli/C/2023/305/oj/eng?ref=sorena.io) - Provides Commission guidance on Taxonomy-eligible and Taxonomy-aligned reporting by financial and non-financial undertakings. - Quote: "Taxonomy-eligible and Taxonomy-aligned" - [Commission Delegated Regulation (EU) 2021/2139 (Climate Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2139/oj/eng?ref=sorena.io) - Sets technical screening criteria for climate change mitigation and adaptation, including substantial contribution and DNSH criteria. - Quote: "technical screening criteria" - [Platform on Sustainable Finance 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) - Explains Article 18 minimum safeguards and their links to OECD Guidelines, UN Guiding Principles, ILO conventions, and human rights due diligence. - Quote: "minimum safeguards" - [European Commission EU taxonomy for sustainable activities hub](https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en?ref=sorena.io) - Commission overview page for the EU Taxonomy, delegated acts, FAQs, tools, and implementation resources. - Quote: "EU taxonomy for sustainable activities" ## Related 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 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. --- [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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