EU Taxonomy for sustainable activities
Classifies environmentally sustainable economic activities against six environmental objectives. CSRD companies disclose the proportion of eligible and aligned turnover, CapEx and OpEx. The Simplification Delegated Act introduces a 10% materiality threshold and reduced reporting templates.
At a glance
- Legal reference
- Regulation (EU) 2020/852 · Climate, Environmental and 2025 Simplification Delegated Acts
- Jurisdiction
- European Union
- Area
- Reporting and sustainable finance
- Status
- In force
- Last reviewed
- Official text
- EUR-Lex · Regulation (EU) 2020/852 ↗
Every date for EU Taxonomy
- Entry into force of the Taxonomy Regulation
- Application for the climate change mitigation and adaptation objectives
- Extension to the other four environmental objectives (water, circular economy, pollution, biodiversity)
- Simplification applies: 10% materiality threshold and reduced templates
Companies subject to the CSRD, banks and asset managers; indirectly, those applying for green finance or taking part in calls for funding subject to the DNSH principle.
How we helpSubsidised Finance & Grants →- 01Check which activities are eligible and aligned with the technical screening criteria
- 02Apply the DNSH principle to funded investments and projects (Italian NRRP, calls for funding)
- 03Link Taxonomy KPIs to investment planning
Frequently asked questions on EU Taxonomy
Classifies environmentally sustainable economic activities against six environmental objectives. CSRD companies disclose the proportion of eligible and aligned turnover, CapEx and OpEx. The Simplification Delegated Act introduces a 10% materiality threshold and reduced reporting templates.
Companies subject to the CSRD, banks and asset managers; indirectly, those applying for green finance or taking part in calls for funding subject to the DNSH principle.
12 Jul 2020: Entry into force of the Taxonomy Regulation; 1 Jan 2022: Application for the climate change mitigation and adaptation objectives; 1 Jan 2024: Extension to the other four environmental objectives (water, circular economy, pollution, biodiversity); 1 Jan 2026: Simplification applies: 10% materiality threshold and reduced templates.
All known deadlines have already passed: the rule is fully operational and compliance must be maintained over time.
Check which activities are eligible and aligned with the technical screening criteria; Apply the DNSH principle to funded investments and projects (Italian NRRP, calls for funding); Link Taxonomy KPIs to investment planning.
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