Article 8 imposes the Taxonomy KPI disclosure obligation on undertakings within the scope of the Non-Financial Reporting Directive (NFRD) / Corporate Sustainability Reporting Directive (CSRD). Article 8(1) any undertaking subject to obligation to publish a non-financial / consolidated non-financial statement (under Article 19a or 29a of the Accounting Directive 2013/34/EU) must include in that statement information on how + to what extent the undertaking's activities are associated with environmentally sustainable economic activities. Article 8(2) the KPIs include: (a) the proportion of TURNOVER derived from products or services associated with Taxonomy-aligned activities; (b) the proportion of CAPITAL EXPENDITURE (CapEx); (c) the proportion of OPERATING EXPENDITURE (OpEx). Article 8(3) financial undertakings disclose the proportion of their total assets representing investments / loans related to Taxonomy-aligned activities (the Green Asset Ratio GAR for credit institutions + the insurance underwriting KPI for insurance undertakings) per Commission Delegated Regulation (EU) 2021/2178 (the Disclosures Delegated Act). Article 8(4) the Commission has adopted the Disclosures Delegated Act setting out the content + methodology + presentation of the Article 8 KPI disclosures. From CSRD application (FY2024 first wave + FY2025-FY2028 subsequent waves) the Article 8 KPIs are part of the ESRS reporting + subject to limited assurance.
This control maps to 2 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 2 it maps to, and the evidence behind each claim, over MCP and REST.