EU Taxonomy Regulation (Regulation 2020/852)
The EU Taxonomy Regulation (2020/852) establishes a classification system for environmentally sustainable economic activities. Companies subject to CSRD must report the proportion of their turnover, capital expenditure, and operating expenditure associated with Taxonomy-aligned activities. Six environmental objectives: climate change mitigation, climate change adaptation, sustainable use of water, transition to circular economy, pollution prevention, and protection of biodiversity. Technical screening criteria defined in delegated acts.
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Framework Domains (7)
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 | Legal Recognition of Data Messages |
| Art. 6 | Writing |
| Art. 7 | Minimum Standards |
| Art. 8 | Data Categories |
Chapter III — Final Provisions
| Code | Title |
|---|---|
| Art. 21 | Administrative Sanctions |
| Art. 22 | Suspension and Revocation |
| Art. 23 | Transitional Provisions |
| Art. 26 | Outsourcing of Personal Information Processing |
| Art. 27 | Penalties for Cross-Border Transfer Violations |
Cross-Cutting Provisions
| Code | Title |
|---|---|
| Art. 16 | Data Quality |
| Art. 17 | Governance Structure |
| Art. 18 | Central Bank Supervision |
| Art. 19 | Consent Management Controls |
| Art. 20 | Executive Accountability |
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 |
Reporting and Disclosure
Mandatory disclosure requirements
Taxonomy Framework
Classification system for sustainable activities
Maps to 621 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 7 domains and 37 controls. The EU Taxonomy Regulation (2020/852) establishes a classification system for environmentally sustainable economic activities. Companies subject to CSRD must report the proportion of their turnover, capital expenditure, and operating expenditure associated with Taxonomy-aligned activities. Six environmental objectives: climate change mitigation, climate change adaptation, sustainable use of water, transition to circular economy, pollution prevention, and protection of biodiversity. Technical screening criteria defined in delegated acts. 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 37 controls organised across 7 domains. The largest domains are Environmental Objectives (19 controls), Chapter II — Environmentally Sustainable Economic Activities (6 controls), Chapter III — Final Provisions (5 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 621 other compliance frameworks. The top mapping partners are NIST AI Risk Management Framework (AI RMF 1.0) (41% coverage), NIST AI 600-1 Generative AI Profile (41% coverage), EU Taxonomy Regulation (41% 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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