EU Taxonomy for Sustainable Activities (Regulation 2020/852)
The EU Taxonomy Regulation (2020/852) establishes a classification system for environmentally sustainable economic activities. It defines criteria to determine whether an economic activity is environmentally sustainable, covering six environmental objectives: climate change mitigation, climate change adaptation, sustainable use and protection of water and marine resources, transition to a circular economy, pollution prevention and control, and protection and restoration of biodiversity and ecosystems. Companies subject to the Corporate Sustainability Reporting Directive (CSRD) must disclose the proportion of their turnover, capital expenditure (capex), and operating expenditure (opex) aligned with the EU Taxonomy.
Framework summaries on this platform are AI-assisted interpretations for educational and compliance planning purposes. They do not reproduce or replace the official standards. Refer to the authoritative source for the definitive text. Framework names and trademarks belong to their respective organisations.
Framework Domains (24)
Assurance
| Code | Title |
|---|---|
| TAXO-V3-013 | Assurance over Taxonomy Disclosures |
Climate Change Mitigation and Adaptation
| Code | Title |
|---|---|
| Art. 10 | Data and Data Governance |
| Art. 11 | Technical Documentation |
| Art. 19 | Automatically Generated Logs |
DNSH
| Code | Title |
|---|---|
| TAXO-V3-004 | DNSH Assessment Across Six Objectives |
Data Governance
| Code | Title |
|---|---|
| TAXO-V3-017 | Data Lineage and Audit Trail |
Disclosure
| Code | Title |
|---|---|
| TAXO-V3-009 | Standardised Reporting Templates |
| TAXO-V3-010 | Nuclear and Fossil Gas Disclosure |
Disclosure Quality
| Code | Title |
|---|---|
| TAXO-V3-019 | Contextual Narrative and Methodology Notes |
Disclosure and Transparency Obligations
| Code | Title |
|---|---|
| Art. 5 | Prohibited AI Practices |
| Art. 6 | Writing |
| Art. 7 | Minimum Standards |
| Art. 8 | Compliance with the Requirements |
Environmental Objectives — Resources and Ecosystems
| Code | Title |
|---|---|
| Art. 12 | Record-Keeping |
| Art. 13 | Transparency and Provision of Information to Deployers |
| Art. 14 | Human Oversight |
| Art. 15 | Accuracy, Robustness and Cybersecurity |
Financial Undertakings
| Code | Title |
|---|---|
| TAXO-V3-011 | Financial Undertaking Specific Ratios |
Governance and Institutional Framework
| Code | Title |
|---|---|
| Art. 20 | Corrective Actions and Duty of Information |
| Art. 21 | Cooperation with Competent Authorities |
| Art. 22 | Authorised Representatives of Providers of High-Risk AI Systems |
| Art. 24 | Restrictions on Processing Unique Identification Information |
Internal Control
| Code | Title |
|---|---|
| TAXO-V3-014 | Internal Controls Over Sustainability Reporting |
KPI
| Code | Title |
|---|---|
| TAXO-V3-006 | Turnover KPI Calculation |
| TAXO-V3-007 | CapEx KPI Calculation |
| TAXO-V3-008 | OpEx KPI Calculation |
Materiality
| Code | Title |
|---|---|
| TAXO-V3-018 | Materiality Determination for Disclosures |
Methodology
| Code | Title |
|---|---|
| TAXO-V3-012 | Use of Estimates and Proxies |
People
| Code | Title |
|---|---|
| TAXO-V3-021 | Training and Awareness Programme |
Reporting and Compliance
Taxonomy-aligned reporting requirements
Risk Management
| Code | Title |
|---|---|
| TAXO-V3-020 | Greenwashing Risk Controls |
SC Criteria
| Code | Title |
|---|---|
| TAXO-V3-002 | Substantial Contribution to Climate Change Mitigation |
| TAXO-V3-003 | Substantial Contribution to Climate Adaptation |
Safeguards
| Code | Title |
|---|---|
| TAXO-V3-005 | Minimum Safeguards Compliance |
Scope
| Code | Title |
|---|---|
| TAXO-V3-015 | Group Consolidation and Subsidiaries |
Scoping
| Code | Title |
|---|---|
| TAXO-V3-001 | Eligibility Screening of Economic Activities |
Taxonomy Framework
Classification system for sustainable activities
Taxonomy Framework and Criteria
| Code | Title |
|---|---|
| Art. 16 | Obligations of Providers of High-Risk AI Systems |
| Art. 17 | Quality Management System |
| Art. 18 | Documentation Keeping |
| Art. 3 | Objectives of Open Finance |
| Art. 9 | Risk Management System |
Transition Planning
| Code | Title |
|---|---|
| TAXO-V3-016 | Forward-Looking CapEx Plan |
Your Compliance Coverage
If you comply with EU Taxonomy for Sustainable Activities (Regulation 2020/852), you already cover:
EU AI Act
24%
10 controls mapped
Compare →BS 65000:2014 — Guidance on Organizational Resilience
24%
10 controls mapped
Compare →EU Digital Markets Act
22%
9 controls mapped
Compare →+ 600 more: Australia Consumer Data Right — Banking (CDR) (22%), ILO Nursing Personnel Convention C149 (1977) (22%)
See all 603 mapped frameworks ↓Maps to 603 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 24 domains and 41 controls. The EU Taxonomy Regulation (2020/852) establishes a classification system for environmentally sustainable economic activities. It defines criteria to determine whether an economic activity is environmentally sustainable, covering six environmental objectives: climate change mitigation, climate change adaptation, sustainable use and protection of water and marine resources, transition to a circular economy, pollution prevention and control, and protection and restoration of biodiversity and ecosystems. Companies subject to the Corporate Sustainability Reporting Directive (CSRD) must disclose the proportion of their turnover, capital expenditure (capex), and operating expenditure (opex) aligned with the EU Taxonomy. 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 41 controls organised across 24 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 603 other compliance frameworks. The top mapping partners are EU AI Act (24% coverage), BS 65000:2014 — Guidance on Organizational Resilience (24% coverage), EU Digital Markets Act (22% 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?
Start your EU Taxonomy for Sustainable Activities (Regulation 2020/852) compliance journey by running a self-assessment on our platform to identify your current compliance posture. Our AI advisory can answer specific questions about EU Taxonomy for Sustainable Activities (Regulation 2020/852) requirements, and cross-framework mapping helps you leverage existing controls from other frameworks you may already comply with. Create a free account to access all 41 controls and track your progress.
Start Your Compliance Journey
Create a free account to run self-assessments, get AI advisory, and track your compliance progress across 718 frameworks.
Get Started Free →Free forever — no credit card required