EU Taxonomy Regulation
The EU Taxonomy Regulation (2020/852) establishes a classification system for environmentally sustainable economic activities. It defines 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—and sets technical screening criteria that economic activities must meet to qualify as environmentally sustainable. Companies subject to the Corporate Sustainability Reporting Directive (CSRD) are required to disclose the extent to which their activities are aligned with the EU Taxonomy.
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Framework Domains (20)
Activity Type
| Code | Title |
|---|---|
| TAXO-ENABLING | Enabling Activities Demonstration |
| TAXO-TRANSITIONAL | Transitional Activities Demonstration |
Alignment Criteria
Article 3: Four cumulative conditions for taxonomy alignment
| Code | Title |
|---|---|
| EUTAX-AC-1 | Substantial Contribution |
| EUTAX-AC-2 | Do No Significant Harm (DNSH) |
| EUTAX-AC-3 | Minimum Social Safeguards |
| EUTAX-AC-4 | Technical Screening Criteria Compliance |
Assurance
| Code | Title |
|---|---|
| TAXO-CSRD-ASSURANCE | Limited Assurance over Taxonomy Disclosures |
DNSH
| Code | Title |
|---|---|
| TAXO-DNSH-ADAPTATION | DNSH to Climate Adaptation |
| TAXO-DNSH-BIODIVERSITY | DNSH to Biodiversity and Ecosystems |
| TAXO-DNSH-CIRCULAR | DNSH to Circular Economy |
| TAXO-DNSH-MITIGATION | DNSH to Climate Mitigation |
| TAXO-DNSH-POLLUTION | DNSH to Pollution Prevention and Control |
| TAXO-DNSH-WATER | DNSH to Sustainable Use of Water |
Data Governance
| Code | Title |
|---|---|
| TAXO-AUDIT-TRAIL | Audit Trail for Taxonomy KPIs |
Disclosure Templates
| Code | Title |
|---|---|
| TAXO-ART8-TEMPLATES | Article 8 Disclosure Templates Completion |
Do No Significant Harm (DNSH)
Ensuring activities do not harm other environmental objectives
| Code | Title |
|---|---|
| EUTAX-DNSH-01 | DNSH Assessment |
| EUTAX-DNSH-02 | Minimum Social Safeguards |
Do No Significant Harm (DNSH) Requirements
Articles 10-16: DNSH assessment for each environmental objective
| Code | Title |
|---|---|
| EUTAX-DNSH-1 | DNSH to Climate Change Mitigation |
| EUTAX-DNSH-2 | DNSH to Climate Change Adaptation |
| EUTAX-DNSH-3 | DNSH to Water and Marine Resources |
| EUTAX-DNSH-4 | DNSH to Circular Economy |
| EUTAX-DNSH-5 | DNSH to Pollution Prevention |
| EUTAX-DNSH-6 | DNSH to Biodiversity and Ecosystems |
Eligibility and Alignment
| Code | Title |
|---|---|
| TAXO-A3 | Environmentally Sustainable Activity Criteria |
Environmental Objectives
| Code | Title |
|---|---|
| Art. 10 | Data and Data Governance |
| Art. 11 | Technical Documentation |
| Art. 12 | Record-Keeping |
| Art. 13 | Transparency and Provision of Information to Deployers |
| Art. 14 | Human Oversight |
| Art. 15 | Accuracy, Robustness and Cybersecurity |
| Art. 9 | Risk Management System |
| EUTAX-OBJ-01 | Climate Change Mitigation |
| EUTAX-OBJ-02 | Climate Change Adaptation |
| EUTAX-OBJ-03 | Water and Marine Resources |
| EUTAX-OBJ-04 | Circular Economy |
| EUTAX-OBJ-05 | Pollution Prevention |
| EUTAX-OBJ-06 | Biodiversity and Ecosystems |
| EUTAX-OBJ-1 | Climate Change Mitigation |
| EUTAX-OBJ-2 | Climate Change Adaptation |
| EUTAX-OBJ-3 | Sustainable Use and Protection of Water and Marine Resources |
| EUTAX-OBJ-4 | Transition to a Circular Economy |
| EUTAX-OBJ-5 | Pollution Prevention and Control |
| EUTAX-OBJ-6 | Protection and Restoration of Biodiversity and Ecosystems |
| TAXO-A9-OBJECTIVES | Six Environmental Objectives Coverage |
Environmental Objectives
Six environmental objectives and substantial contribution criteria
| Code | Title |
|---|---|
| Art. 10 | Data and Data Governance |
| Art. 11 | Technical Documentation |
| Art. 12 | Record-Keeping |
| Art. 13 | Transparency and Provision of Information to Deployers |
| Art. 14 | Human Oversight |
| Art. 15 | Accuracy, Robustness and Cybersecurity |
| Art. 9 | Risk Management System |
| EUTAX-OBJ-01 | Climate Change Mitigation |
| EUTAX-OBJ-02 | Climate Change Adaptation |
| EUTAX-OBJ-03 | Water and Marine Resources |
| EUTAX-OBJ-04 | Circular Economy |
| EUTAX-OBJ-05 | Pollution Prevention |
| EUTAX-OBJ-06 | Biodiversity and Ecosystems |
| EUTAX-OBJ-1 | Climate Change Mitigation |
| EUTAX-OBJ-2 | Climate Change Adaptation |
| EUTAX-OBJ-3 | Sustainable Use and Protection of Water and Marine Resources |
| EUTAX-OBJ-4 | Transition to a Circular Economy |
| EUTAX-OBJ-5 | Pollution Prevention and Control |
| EUTAX-OBJ-6 | Protection and Restoration of Biodiversity and Ecosystems |
| TAXO-A9-OBJECTIVES | Six Environmental Objectives Coverage |
Financial KPIs
| Code | Title |
|---|---|
| TAXO-FIN-KPI | Financial Undertaking KPIs |
KPI Reporting
| Code | Title |
|---|---|
| TAXO-CAPEX-KPI | Taxonomy CapEx KPI and CapEx Plan |
| TAXO-OPEX-KPI | Taxonomy OpEx KPI |
| TAXO-TURNOVER-KPI | Taxonomy Turnover KPI Reporting |
Minimum Safeguards
| Code | Title |
|---|---|
| TAXO-MIN-SAFEGUARDS | Minimum Social Safeguards Compliance |
Minimum Social Safeguards
Article 18: Minimum social compliance requirements
| Code | Title |
|---|---|
| EUTAX-MSS-1 | OECD Guidelines for Multinational Enterprises |
| EUTAX-MSS-2 | UN Guiding Principles on Business and Human Rights |
| EUTAX-MSS-3 | ILO Declaration on Fundamental Principles and Rights at Work |
| EUTAX-MSS-4 | International Bill of Human Rights |
| EUTAX-MSS-5 | Taxation Compliance |
| EUTAX-MSS-6 | Anti-Corruption and Fair Competition |
Reporting and Disclosure
Mandatory disclosure requirements
Specific Activities
| Code | Title |
|---|---|
| TAXO-GAS-NUCLEAR | Gas and Nuclear Activities Disclosure |
Substantial Contribution
| Code | Title |
|---|---|
| TAXO-ADAPTATION-TSC | Climate Adaptation Technical Screening Criteria |
| TAXO-MITIGATION-TSC | Climate Mitigation Technical Screening Criteria |
Technical Screening Criteria
Delegated acts establishing activity-specific criteria
| Code | Title |
|---|---|
| EUTAX-TSC-1 | Climate Delegated Act (EU) 2021/2139 |
| EUTAX-TSC-2 | Environmental Delegated Act (EU) 2023/2486 |
| EUTAX-TSC-3 | Activity-Specific Criteria |
Verification
| Code | Title |
|---|---|
| TAXO-VERIFICATION | Third Party Verification of TSC Compliance |
Your Compliance Coverage
If you comply with EU Taxonomy Regulation, you already cover:
TNFD Recommendations
21%
13 controls mapped
Compare →EU Taxonomy Regulation (Regulation 2020/852)
21%
13 controls mapped
Compare →Singapore Government Instruction Manual on ICT&SS Management (IM8)
19%
12 controls mapped
Compare →+ 649 more: SASB Standards (ISSB Integrated) (19%), SASB Standards (19%)
See all 652 mapped frameworks ↓Maps to 652 other frameworks
Frequently Asked Questions
What is EU Taxonomy Regulation?
EU Taxonomy Regulation is a compliance framework from European Union with 20 domains and 62 controls. The EU Taxonomy Regulation (2020/852) establishes a classification system for environmentally sustainable economic activities. It defines 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—and sets technical screening criteria that economic activities must meet to qualify as environmentally sustainable. Companies subject to the Corporate Sustainability Reporting Directive (CSRD) are required to disclose the extent to which their activities are 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 Regulation have?
EU Taxonomy Regulation has 62 controls organised across 20 domains. The largest domains are Environmental Objectives (19 controls), DNSH (6 controls), Do No Significant Harm (DNSH) Requirements (6 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
What frameworks does EU Taxonomy Regulation map to?
EU Taxonomy Regulation maps to 652 other compliance frameworks. The top mapping partners are TNFD Recommendations (21% coverage), EU Taxonomy Regulation (Regulation 2020/852) (21% coverage), Singapore Government Instruction Manual on ICT&SS Management (IM8) (19% coverage). Use our comparison tool to explore control-level mappings between frameworks.
How do I get started with EU Taxonomy Regulation compliance?
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