TaxonomyTemplatesEU

EU Taxonomy Article 8 Disclosure templates

Field-level templates for preparing EU Taxonomy Article 8 disclosures, from activity mapping through KPI calculation, financial undertaking inputs, and publication review.

Use them to connect finance, sustainability, legal, and assurance teams around the exact annex route, source evidence, and public disclosure record.

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Author
Sorena AI
Published
May 9, 2026
Updated
May 27, 2026
Sections
6

Structured answer sets in this page tree.

Primary sources
11

Cited legal and guidance references.

Publication metadata
Sorena AI
Published May 9, 2026
Updated May 27, 2026
Overview

EU Taxonomy templates should do more than collect percentages. The Disclosures Delegated Act specifies which information, methodology, annexes, and tabular templates apply under Article 8. A useful internal template therefore starts with the reporting entity type, maps activities to delegated-act descriptions, separates eligibility from alignment, records turnover, CapEx, OpEx or financial-undertaking KPI inputs, and keeps the evidence behind each public number reviewable.

Section 1

Template selector for Article 8 reporters

Start with a template selector before anyone builds a workbook. Article 8 applies to undertakings covered by the relevant sustainability reporting provisions, while the Disclosures Delegated Act separates the presentation route by undertaking type.

Non-financial undertakings disclose the information specified in Annex I and present it using the Annex II templates. Asset managers use Annexes III and XI and the Annex IV template; credit institutions use Annexes V and XI and the Annex VI template; investment firms use Annexes VII and XI and the Annex VIII template; insurance and reinsurance undertakings use Annexes IX and XI and the Annex X templates.

  • Selector fields: legal entity; consolidation level; reporting period; undertaking type; applicable Article 19a or 29a status; mixed-group note.
  • Annex fields: required methodology annex; required presentation template; qualitative disclosure annex; owner for each annex route.
  • Scope fields: in-scope activities, assets, exposures, products, or services; excluded exposure categories; voluntary disclosure items kept separate from mandatory KPIs.
  • Control fields: source regulation version checked; Commission notice or FAQ used; calculation owner; disclosure approver; assurance or review status.
Sources for this answer
Commission Delegated Regulation (EU) 2021/2178
Primary source for Article 8 presentation routes, annexes, templates, KPI methodologies, and financial-undertaking qualitative disclosures.
Regulation (EU) 2020/852
Primary Taxonomy Regulation source for Article 8 disclosure duties and the framework for environmentally sustainable economic activities.
Section 2

Activity mapping and eligibility template

Create one activity record before calculating any KPI numerator. The Disclosures Delegated Act defines a Taxonomy-eligible activity as an activity described in the delegated acts, irrespective of whether it meets the technical screening criteria. That means the template should first prove the activity is described in an applicable delegated act, then separately assess alignment.

The Commission FAQ warns that value-chain assumptions can be wrong: a supplier to a Taxonomy-eligible activity is not automatically Taxonomy-eligible for turnover reporting, and purchasing the output of a Taxonomy-eligible activity is not automatically eligible unless it fits the relevant CapEx or OpEx category.

  • Activity fields: activity name; business unit; revenue stream, asset, process, exposure, or product boundary; geography; reporting period.
  • Delegated-act mapping fields: environmental objective; activity section; activity description text; enabling, transitional, or adaptation label where relevant.
  • Eligibility decision fields: eligible, non-eligible, or not assessed; reason; source URL; reviewer; unresolved interpretation question.
  • Boundary fields: own activity versus supplier activity; turnover, CapEx, OpEx, asset, exposure, or underwriting relevance; consolidation treatment.
  • Output fields: activity ID used in KPI workbook; eligible amount source; non-eligible amount source; link to alignment evidence pack.
Sources for this answer
Commission Delegated Regulation (EU) 2021/2178
Defines Taxonomy-eligible economic activity and sets the Article 8 disclosure mechanics for eligible and aligned activities.
Commission Notice 2022/C 385/01 on Article 8 eligibility reporting
Commission interpretation notice supporting eligibility boundary checks for turnover, CapEx, OpEx, subcontractors, suppliers, and purchased outputs.
Section 3

Non-financial KPI workbook template

For non-financial undertakings, the workbook should keep three controlled calculation tabs: turnover, CapEx, and OpEx. Article 8(2) names those KPIs, and Annex I of the Disclosures Delegated Act sets their methodology and accompanying disclosure requirements.

Do not let the Annex II table be the only working file. The table is the presentation layer; the working template should retain line-item source data, numerator decisions, denominator references, environmental-objective breakdowns, double-counting checks, and contextual notes.

  • Turnover tab: net turnover denominator; product or service revenue numerator; activity ID; alignment status; environmental objective; accounting source.
  • CapEx tab: additions to qualifying tangible and intangible assets; category (a), (b), or (c) basis; CapEx plan reference; management-body approval where relevant.
  • OpEx tab: direct non-capitalised cost category; denominator basis; numerator basis; materiality note if the OpEx KPI is not material to the business model.
  • Alignment columns: substantial contribution criterion, DNSH evidence, minimum safeguards review, technical screening source, and reviewer sign-off.
  • Publication columns: Annex II row or column reference; prior-period comparative value; currency; contextual explanation; voluntary disclosure flag.
Sources for this answer
Commission Delegated Regulation (EU) 2021/2178, Annex I and Annex II
Defines non-financial undertaking turnover, CapEx, and OpEx KPIs and requires Annex II tabular presentation.
Commission Notice C/2023/305 on Article 8 disclosures
Commission notice with FAQ guidance on turnover, CapEx, OpEx, CapEx plans, allocation, and accompanying disclosures.
Section 4

Alignment evidence pack template

Eligibility is not enough for an aligned KPI. The Taxonomy Regulation requires an environmentally sustainable activity to contribute substantially to one or more environmental objectives, do no significant harm to the other objectives, comply with minimum safeguards, and satisfy technical screening criteria.

Use a separate evidence pack for each aligned activity or financed activity. The pack should be narrow enough for review: it should show the exact criterion, evidence item, source system, date, reviewer, and open issue rather than a broad sustainability narrative.

  • Substantial contribution fields: objective; technical screening criterion; measurement, threshold, or qualitative condition; evidence ID; responsible owner.
  • DNSH fields: each relevant environmental objective; applicable appendix or criterion; evidence item; exception or unresolved gap; reviewer conclusion.
  • Minimum safeguards fields: OECD Guidelines, UN Guiding Principles, ILO fundamental principles and rights at work, and International Bill of Human Rights review references.
  • Evidence fields: document title; source system; period covered; public or confidential status; version date; data owner; assurance status.
  • Decision fields: aligned, eligible but not aligned, or not supportable; rationale; reviewer; approval date; next review trigger.
Sources for this answer
Regulation (EU) 2020/852, Articles 3 and 18
Grounds the alignment conditions, including substantial contribution, DNSH, technical screening criteria, and minimum safeguards.
Commission Notice C/2023/267 on Climate Delegated Act criteria
Commission interpretation notice for technical screening criteria and DNSH questions under the Climate Delegated Act.
Recommended next step

Turn EU Taxonomy templates into a reviewable disclosure file

Use this EU Taxonomy guide to connect Article 8 annex selection, KPI workbooks, activity evidence, financial undertaking inputs, and publication review before disclosures are finalized.

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Answer EU Taxonomy implementation questions with cited source material.

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Discuss EU Taxonomy implementation

Review Article 8 scope, KPI templates, source evidence, and next implementation steps with Sorena.

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Section 5

Financial undertaking KPI input template

Financial undertaking templates need counterparty and exposure controls that are not visible in the final percentage alone. Credit institution GAR, asset manager investment KPIs, investment firm KPIs, and insurance or reinsurance KPIs depend on the undertaking type, applicable annex, exposure category, counterparty KPI, and exclusions.

Article 7 of the Disclosures Delegated Act excludes central government, central bank, and supranational issuer exposures from both the numerator and denominator of financial-undertaking KPIs. It excludes derivatives from the numerator and excludes exposures to undertakings not obliged to publish non-financial information under Articles 19a or 29a from the numerator.

  • Exposure fields: portfolio, instrument, gross carrying amount or relevant value, stock or flow basis, counterparty, geography, and disclosure reference date.
  • Counterparty fields: undertaking type; turnover KPI; CapEx KPI; GAR or other applicable KPI; source publication; reporting period; data quality limitation.
  • Known-use fields: financed activity; use-of-proceeds evidence; aligned amount; environmental objective; double-counting adjustment.
  • Exclusion fields: central government, central bank, supranational issuer, derivative, non-reporting undertaking, trading book, or other annex-specific treatment.
  • Template fields: Annex IV, VI, VIII, X, or XI destination; turnover-based value; CapEx-based value; qualitative disclosure note.
Sources for this answer
Commission Delegated Regulation (EU) 2021/2178, Articles 7 and 8
Grounds common financial undertaking KPI exclusions, counterparty KPI use, estimates, and accompanying disclosure placement.
Commission Notice C/2024/6691 on financial undertaking KPI reporting
Commission notice with FAQ guidance for financial undertaking KPIs, GAR inputs, counterparty KPI weighting, denominator breakdowns, and voluntary financial-service KPI treatment.
Section 6

Publication and review checklist template

The final checklist should compare the public Article 8 disclosure against the calculation workbooks, annex templates, and evidence packs. Article 8 of the Disclosures Delegated Act requires accompanying disclosures to appear in the same parts of the non-financial statement as the KPIs or through cross-references to those parts.

The checklist should also prevent stale or overstated voluntary material. Commission FAQ guidance says voluntary information should not contradict or misrepresent mandatory disclosures, should not be more prominent than mandatory disclosures, and should explain its basis and methods.

  • Confirm that each published KPI ties to a controlled workbook value and applicable annex template.
  • Check that accompanying disclosures, methodology notes, prior-period values, and currency are present where required.
  • Review voluntary Article 8 information for clear labeling, method explanation, and lower prominence than mandatory disclosures.
  • Verify that every public source URL is external, HTTPS, current for the claim, and not a local file path or internal research filename.
  • Keep an approval record with calculation owner, data owner, template owner, legal or reporting reviewer, publication approver, and next review trigger.
Sources for this answer
Commission Delegated Regulation (EU) 2021/2178, Article 8
Requires accompanying disclosures to be included with KPIs or cross-referenced in the relevant non-financial statement sections.
Commission FAQ on Article 8 eligible activity reporting
Commission FAQ guidance on Article 8 implementation and the treatment of voluntary information alongside mandatory reporting.
Primary sources

References and citations

Commission Delegated Regulation (EU) 2021/2178
eur-lex.europa.eu
Referenced sections
  • Defines Taxonomy-eligible economic activity and sets the Article 8 disclosure mechanics for eligible and aligned activities.
"taxonomy-eligible economic activity"
Regulation (EU) 2020/852
eur-lex.europa.eu
Referenced sections
  • Primary Taxonomy Regulation source for Article 8 disclosure duties and the framework for environmentally sustainable economic activities.
"how and to what extent"
Regulation (EU) 2020/852, Articles 3 and 18
eur-lex.europa.eu
Referenced sections
  • Grounds the alignment conditions, including substantial contribution, DNSH, technical screening criteria, and minimum safeguards.
"minimum safeguards"
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