EU Taxonomy for Sustainable Activities (Regulation 2020/852)
The EU Taxonomy Regulation (2020/852) establishes a classification system for environmentally sustainable economic activities. Applicable from 2022 for climate objectives and 2024 for all six environmental objectives. Companies subject to CSRD must report the proportion of their turnover, capex, and opex that qualifies as taxonomy-aligned. Six environmental objectives: climate change mitigation, climate change adaptation, sustainable use of water, transition to a circular economy, pollution prevention, and protection of biodiversity. Technical screening criteria define substantial contribution thresholds and do-no-significant-harm (DNSH) criteria for each activity. Minimum social safeguards must also be met.
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Framework Domains (7)
Climate Change Mitigation and Adaptation
| Code | Title |
|---|---|
| Art. 10 | Consent Requirements |
| Art. 11 | Consent Revocation |
| Art. 19 | Consent Management Controls |
Disclosure and Transparency Obligations
| Code | Title |
|---|---|
| Art. 5 | Legal Recognition of Data Messages |
| Art. 6 | Writing |
| Art. 7 | Minimum Standards |
| Art. 8 | Data Categories |
Environmental Objectives — Resources and Ecosystems
| Code | Title |
|---|---|
| Art. 12 | Data Ownership |
| Art. 13 | Data Security and Privacy |
| Art. 14 | Direct Data Flows |
| Art. 15 | Cybersecurity Requirements |
Governance and Institutional Framework
| Code | Title |
|---|---|
| Art. 20 | Executive Accountability |
| Art. 21 | Administrative Sanctions |
| Art. 22 | Suspension and Revocation |
| Art. 24 | Restrictions on Processing Unique Identification Information |
Reporting and Compliance
Taxonomy-aligned reporting requirements
Taxonomy Framework
Classification system for sustainable activities
Taxonomy Framework and Criteria
| Code | Title |
|---|---|
| Art. 16 | Data Quality |
| Art. 17 | Governance Structure |
| Art. 18 | Central Bank Supervision |
| Art. 3 | Objectives of Open Finance |
| Art. 9 | Free Data Sharing |
Maps to 575 other frameworks
Frequently Asked Questions
What is EU Taxonomy for Sustainable Activities (Regulation 2020/852)?
EU Taxonomy for Sustainable Activities (Regulation 2020/852) is a compliance framework from European Union with 7 domains and 20 controls. The EU Taxonomy Regulation (2020/852) establishes a classification system for environmentally sustainable economic activities. Applicable from 2022 for climate objectives and 2024 for all six environmental objectives. Companies subject to CSRD must report the proportion of their turnover, capex, and opex that qualifies as taxonomy-aligned. Six environmental objectives: climate change mitigation, climate change adaptation, sustainable use of water, transition to a circular economy, pollution prevention, and protection of biodiversity. Technical screening criteria define substantial contribution thresholds and do-no-significant-harm (DNSH) criteria for each activity. Minimum social safeguards must also be met. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
How many controls does EU Taxonomy for Sustainable Activities (Regulation 2020/852) have?
EU Taxonomy for Sustainable Activities (Regulation 2020/852) has 20 controls organised across 7 domains. The largest domains are Taxonomy Framework and Criteria (5 controls), Disclosure and Transparency Obligations (4 controls), Environmental Objectives — Resources and Ecosystems (4 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
What frameworks does EU Taxonomy for Sustainable Activities (Regulation 2020/852) map to?
EU Taxonomy for Sustainable Activities (Regulation 2020/852) maps to 575 other compliance frameworks. The top mapping partners are BS 65000:2014 — Guidance on Organizational Resilience (50% coverage), EU Digital Markets Act (45% coverage), Australia Consumer Data Right — Banking (CDR) (45% coverage). Use our comparison tool to explore control-level mappings between frameworks.
How do I get started with EU Taxonomy for Sustainable Activities (Regulation 2020/852) compliance?
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