EU Taxonomy

Article 8 disclosure

Also known as: Taxonomy KPI disclosure · Disclosures Delegated Act

The obligation under Article 8 of the Taxonomy Regulation to disclose the share of turnover, CapEx and OpEx that is taxonomy-eligible and taxonomy-aligned.

What it means

An Article 8 disclosure is the reporting obligation under Article 8 of the Taxonomy Regulation: in-scope undertakings disclose the proportion of their turnover, capital expenditure (CapEx) and operating expenditure (OpEx) associated with taxonomy-eligible and taxonomy-aligned activities. The content, methodology and presentation are set by the Article 8 Disclosures Delegated Act, Commission Delegated Regulation (EU) 2021/2178.

Taxonomy-eligible vs taxonomy-aligned

	Taxonomy-eligible	Taxonomy-aligned
Meaning	The activity is described in the Taxonomy.	It also meets all the green criteria.
Tells you	It is in scope; nothing about performance.	It is genuinely environmentally sustainable.
Reported as	Share of turnover, CapEx and OpEx that is eligible.	Share of turnover, CapEx and OpEx that is aligned.

Article 8 asks for both figures. A high eligibility share with a lower alignment share is normal and expected.

Why it matters

The three KPIs (turnover, CapEx and OpEx) have to reconcile back to the accounts, which makes Article 8 as much a controlled-reporting exercise as a sustainability one. The eligible-vs-aligned distinction is the single most common point of confusion.

How it relates to nearby concepts

Article 8 is how the EU Taxonomy becomes a disclosure, and it sits next to the CSRD sustainability statement for companies in scope of both.

Common misunderstandings

Eligible and aligned are the same: Eligible means the activity is in scope of the Taxonomy; aligned means it actually meets the criteria. They are different KPIs.

See how Statera structures the turnover, CapEx and OpEx KPIs with evidence attached:

EU Taxonomy (Article 8) →

Sources

Last reviewed: 19 June 2026

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