EU Taxonomy
EU Taxonomy
Also known as: EU Taxonomy for sustainable activities · Taxonomy Regulation
The EU classification system that defines which economic activities count as environmentally sustainable, not an XBRL/reporting taxonomy.
What it means
The EU Taxonomy is the EU's classification system for environmentally sustainable economic activities, established by the Taxonomy Regulation (EU) 2020/852. It provides a common, science-based “dictionary” of green activities for companies, investors and policymakers. It defines six environmental objectives: climate change mitigation, climate change adaptation, water and marine resources, the circular economy, pollution prevention, and biodiversity.
When an activity is Taxonomy-aligned
How it relates to nearby concepts
Companies in scope report against it through an Article 8 disclosure, and the figures sit alongside the CSRD sustainability statement.
Common misunderstandings
- “Taxonomy” here means an XBRL/data taxonomy: No, it is a classification of economic activities, not a tagging dictionary like the XBRL/ESEF taxonomy.
- Eligible means sustainable: Eligibility only means an activity is covered by the Taxonomy; alignment is what signals real environmental performance.
Reporting turnover, CapEx and OpEx KPIs? See Statera's EU Taxonomy (Article 8) framework:
EU Taxonomy (Article 8) →Sources
Last reviewed: 19 June 2026
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