EU Taxonomy disclosures, with the evidence behind every KPI

What it is / who must comply (post-Omnibus, mid-2026)

The EU Taxonomy is the classification system for environmentally sustainable economic activities. Under Article 8 of the Taxonomy Regulation, in-scope companies disclose the proportion of their turnover, CapEx and OpEx that is Taxonomy-eligible and Taxonomy-aligned. Recent changes reshaped both scope and effort:

• The 2025 simplification Delegated Act (Delegated Regulation (EU) 2026/73) was published in January 2026, in force from 28 January 2026 and applying from 1 January 2026 (covering FY2025), with a one-year option to keep applying the previous rules for the 2025 cycle.
• From financial year 2027, mandatory Article 8 reporting applies only to companies that meet the revised threshold of more than 1,000 employees and more than €450m net turnover; the current FY2025 cycle still follows the earlier scope.
• A financial-materiality exemption lets companies leave activities out of the eligibility and alignment assessment when they are not financially material, measured against a 10% threshold per KPI.

How Statera handles it

• Structures the turnover, CapEx and OpEx KPIs the disclosure requires.
• Keeps the underlying figures linked to source.
• Applies the eligibility and alignment logic across activities.
• Keeps the evidence behind each number attached, so the disclosure reconciles back to the accounts.

Frequently asked questions

What does Article 8 require?

Disclosure of the share of turnover, CapEx and OpEx that is Taxonomy-eligible and Taxonomy-aligned.

Who has to report under Article 8?

From financial year 2027, companies meeting the revised threshold of more than 1,000 employees and more than €450m net turnover. The current cycle still follows the earlier scope.

What is the difference between eligible and aligned?

Eligible means an activity is covered by the Taxonomy; aligned means it also meets the technical screening criteria, does no significant harm, and meets minimum safeguards.

What is the 10% materiality threshold?

Activities that are not financially material can be excluded from the calculation under the simplified rules, measured per KPI.