EU Taxonomy Regulation (Regulation 2020/852)
The EU Taxonomy Regulation (Regulation (EU) 2020/852) establishes a classification system for environmentally sustainable economic activities to support sustainable investment. It defines criteria for determining whether an economic activity is environmentally sustainable, based on 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. The regulation is complemented by delegated acts that provide technical screening criteria for each objective.
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Framework Domains (18)
Alignment
| Code | Title |
|---|---|
| TAXO-V2-ALIGNMENT | Activity Alignment Assessment |
Chapter I - Subject Matter, Scope and Definitions
| Code | Title |
|---|---|
| Art. 1 | Open Finance Implementation |
| Art. 2 | Consent Definition |
Chapter II - Environmentally Sustainable Economic Activities
| Code | Title |
|---|---|
| Art. 3 | Objectives of Open Finance |
| Art. 4 | Participating Institutions |
| Art. 5 | Prohibited AI Practices |
| Art. 6 | Writing |
| Art. 7 | Minimum Standards |
| Art. 8 | Compliance with the Requirements |
Chapter III - Final Provisions
| Code | Title |
|---|---|
| Art. 21 | Cooperation with Competent Authorities |
| Art. 22 | Authorised Representatives of Providers of High-Risk AI Systems |
| Art. 23 | Transitional Provisions |
| Art. 26 | Obligations of Deployers of High-Risk AI Systems |
| Art. 27 | Fundamental Rights Impact Assessment for High-Risk AI Systems |
Cross-Cutting Provisions
| Code | Title |
|---|---|
| Art. 16 | Obligations of Providers of High-Risk AI Systems |
| Art. 17 | Quality Management System |
| Art. 18 | Documentation Keeping |
| Art. 19 | Automatically Generated Logs |
| Art. 20 | Corrective Actions and Duty of Information |
DNSH
| Code | Title |
|---|---|
| TAXO-V2-DNSH-CROSS | Cross Objective DNSH Workpapers |
Data Quality
| Code | Title |
|---|---|
| TAXO-V2-ESTIMATES | Use of Estimates and Proxies |
Eligibility
| Code | Title |
|---|---|
| TAXO-V2-ELIGIBILITY | Activity Eligibility Screening |
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 |
Financial KPI
| Code | Title |
|---|---|
| TAXO-V2-GAR | Green Asset Ratio for Credit Institutions |
| TAXO-V2-INSURANCE | Insurance Underwriting KPI |
Governance
| Code | Title |
|---|---|
| TAXO-V2-GOVERNANCE | Governance over Taxonomy Reporting |
KPI
| Code | Title |
|---|---|
| TAXO-V2-CAPEX | CapEx KPI and CapEx Plan |
| TAXO-V2-OPEX | OpEx KPI |
| TAXO-V2-TURNOVER | Turnover KPI Article 8 Reporting |
Minimum Safeguards
| Code | Title |
|---|---|
| TAXO-V2-MINSAFE-COMPETITION | Fair Competition Safeguard |
| TAXO-V2-MINSAFE-CORRUPTION | Anti-Bribery and Corruption Minimum Safeguard |
| TAXO-V2-MINSAFE-HRDD | Human Rights Due Diligence under Minimum Safeguards |
| TAXO-V2-MINSAFE-TAX | Responsible Tax Practices Safeguard |
Reporting Continuity
| Code | Title |
|---|---|
| TAXO-V2-RESTATEMENTS | Restatements and Comparatives Treatment |
Reporting Format
| Code | Title |
|---|---|
| TAXO-V2-XBRL | ESEF iXBRL Tagging of Taxonomy Disclosures |
Reporting and Disclosure
Mandatory disclosure requirements
Substantial Contribution
| Code | Title |
|---|---|
| TAXO-V2-ADAPTATION-SC | Substantial Contribution to Climate Adaptation |
| TAXO-V2-BIODIVERSITY-SC | Substantial Contribution to Biodiversity |
| TAXO-V2-CIRCULAR-SC | Substantial Contribution to Circular Economy |
| TAXO-V2-MITIGATION-SC | Substantial Contribution to Climate Mitigation |
| TAXO-V2-POLLUTION-SC | Substantial Contribution to Pollution Prevention |
| TAXO-V2-WATER-SC | Substantial Contribution to Sustainable Use of Water |
Taxonomy Framework
Classification system for sustainable activities
Your Compliance Coverage
If you comply with EU Taxonomy Regulation (Regulation 2020/852), you already cover:
EU AI Act
25%
15 controls mapped
Compare →NIST AI Risk Management Framework (AI RMF 1.0)
25%
15 controls mapped
Compare →NIST AI 600-1 Generative AI Profile
25%
15 controls mapped
Compare →+ 642 more: EU Taxonomy Regulation (25%), BS 65000:2014 - Guidance on Organizational Resilience (24%)
See all 645 mapped frameworks ↓Maps to 645 other frameworks
Frequently Asked Questions
What is EU Taxonomy Regulation (Regulation 2020/852)?
EU Taxonomy Regulation (Regulation 2020/852) is a compliance framework from European Union with 18 domains and 59 controls. The EU Taxonomy Regulation (Regulation (EU) 2020/852) establishes a classification system for environmentally sustainable economic activities to support sustainable investment. It defines criteria for determining whether an economic activity is environmentally sustainable, based on 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. The regulation is complemented by delegated acts that provide technical screening criteria for each objective. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
How many controls does EU Taxonomy Regulation (Regulation 2020/852) have?
EU Taxonomy Regulation (Regulation 2020/852) has 59 controls organised across 18 domains. The largest domains are Environmental Objectives (19 controls), Chapter II - Environmentally Sustainable Economic Activities (6 controls), Substantial Contribution (6 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
What frameworks does EU Taxonomy Regulation (Regulation 2020/852) map to?
EU Taxonomy Regulation (Regulation 2020/852) maps to 645 other compliance frameworks. The top mapping partners are EU AI Act (25% coverage), NIST AI Risk Management Framework (AI RMF 1.0) (25% coverage), NIST AI 600-1 Generative AI Profile (25% coverage). Use our comparison tool to explore control-level mappings between frameworks.
How do I get started with EU Taxonomy Regulation (Regulation 2020/852) compliance?
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