EU TaxonomyTemplates

EU Taxonomy (Article 8) Templates

Templates that make reporting repeatable.

Use these to standardize activity mapping, evidence packs, and KPI computations.

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Author

Sorena AI

Published

Feb 21, 2026

Updated

Feb 21, 2026

Sections

Structured answer sets in this page tree.

Primary sources

Cited legal and guidance references.

Publication metadata

Sorena AI

Published Feb 21, 2026

Updated Feb 21, 2026

Overview

Taxonomy work scales only when it's templated. Use the templates below to build a controlled activity register, evidence packs tied to technical screening criteria, and a KPI workbook with reconciliations and change control.

Section 1

Activity mapping register (the backbone of classification)

This register connects finance and operations. Treat it as a controlled dataset: versioned, owner-assigned, and mapped to accounts and reporting perimeter.

Recommended columns:

Activity ID (stable identifier)
Entity / subsidiary, site / asset, geography
Taxonomy activity name and delegated act reference (version)
Boundary statement (included/excluded, time period)
Revenue/CapEx/OpEx mapping (accounts/projects/cost categories)
Eligibility status + rationale
Alignment status + evidence pack link

Section 2

Eligibility + alignment register (keep claims precise)

Eligibility and alignment must be separate fields. This register is what drives aligned KPI numerators.

Recommended fields:

Eligible? (Y/N) + rationale and boundary note
Aligned? (Y/N) + decision date + reviewer
Criteria mapping file link (substantial contribution + DNSH + safeguards)
Minimum safeguards coverage statement (perimeter coverage)
Re-assessment trigger (delegated act change / asset change / methodology change)

Section 3

Criteria mapping template (criterion-by-criterion evidence)

This is the single most important template for auditability. It turns a claim into a reproducible set of checks with evidence pointers.

Recommended rows/fields:

Criterion ID / text (substantial contribution and DNSH criteria)
Pass/Fail/Not applicable (with rationale if N/A)
Metric/value and measurement method
Evidence artifact link (assessment/permit/monitoring/source data)
Owner and timestamp
Notes (assumptions, estimates, limitations)

Recommended next step

Keep EU Taxonomy (Article 8) Templates in one governed evidence system

SSOT can take EU Taxonomy (Article 8) Templates from reusing this material inside a governed evidence system to a reusable workflow inside Sorena. Teams working on EU Taxonomy (Article 8) can keep owners, evidence, and next steps aligned without copying this guide into separate documents.

Evidence system

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Start from EU Taxonomy (Article 8) Templates and keep documents, evidence, and control records in one governed system.

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Review your current process, evidence gaps, and next steps for EU Taxonomy (Article 8) Templates.

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Section 4

DNSH register and minimum safeguards evidence register

DNSH and safeguards are often the hardest to keep consistent across entities. Use registers that are linked to activity IDs and to KPI numerator components.

Recommended fields:

Activity ID link + objective(s) claimed
DNSH criteria status and evidence pointers
Safeguards baseline: due diligence processes, grievance mechanism, remediation tracking
Coverage statement: which entities/suppliers are covered by safeguards checks
Refresh cadence and last review date

Section 5

Delegated acts tracker and KPI workbook structure

These templates keep reporting consistent when the legal layer changes. Track acts by application date and link them to your activity register and KPI workbook change log.

Recommended KPI workbook tabs:

Delegated acts tracker (act -> change summary -> application date -> impacted activities)
Inputs (source system extracts and mapping rules)
Activity-level calculations (numerators/denominators by activity ID)
Aggregations (entity and group totals) + reconciliations
Methodology notes + estimates/proxies policy + change log
Disclosure tables output (ready for reporting templates)

Primary sources