EU Taxonomy Regulation
The EU Taxonomy Regulation (2020/852) establishes a classification system for environmentally sustainable economic activities. It defines six environmental objectives and technical screening criteria that economic activities must meet to qualify as sustainable. Companies subject to CSRD must disclose the proportion of their turnover, capital expenditure, and operating expenditure associated with Taxonomy-aligned activities. Applies to financial market participants, large companies, and EU member states.
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Framework Domains (7)
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 |
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 |
Environmental Objectives
Six environmental objectives and substantial contribution criteria
| Code | Title |
|---|---|
| Art. 10 | Consent Requirements |
| Art. 11 | Consent Revocation |
| Art. 12 | Data Ownership |
| Art. 13 | Data Security and Privacy |
| Art. 14 | Direct Data Flows |
| Art. 15 | Cybersecurity Requirements |
| Art. 9 | Free Data Sharing |
| 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 |
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
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 |
Maps to 629 other frameworks
Frequently Asked Questions
What is EU Taxonomy Regulation?
EU Taxonomy Regulation is a compliance framework from European Union with 7 domains and 40 controls. The EU Taxonomy Regulation (2020/852) establishes a classification system for environmentally sustainable economic activities. It defines six environmental objectives and technical screening criteria that economic activities must meet to qualify as sustainable. Companies subject to CSRD must disclose the proportion of their turnover, capital expenditure, and operating expenditure associated with Taxonomy-aligned activities. Applies to financial market participants, large companies, and EU member states. 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 40 controls organised across 7 domains. The largest domains are Environmental Objectives (19 controls), Do No Significant Harm (DNSH) Requirements (6 controls), Minimum Social Safeguards (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 629 other compliance frameworks. The top mapping partners are TNFD Recommendations (33% coverage), EU Taxonomy Regulation (Regulation 2020/852) (33% coverage), Singapore Government Instruction Manual on ICT&SS Management (IM8) (30% 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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