EU Taxonomy Regulation (Regulation 2020/852)
The EU Taxonomy Regulation (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. Companies subject to the Corporate Sustainability Reporting Directive (CSRD) are required to disclose the extent to which their activities are aligned with the Taxonomy, including the proportion of turnover, capital expenditure, and operating expenditure linked to Taxonomy-aligned activities.
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 (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
Your Compliance Coverage
If you comply with EU Taxonomy Regulation (Regulation 2020/852), you already cover:
NIST AI Risk Management Framework (AI RMF 1.0)
41%
15 controls mapped
Compare →NIST AI 600-1 Generative AI Profile
41%
15 controls mapped
Compare →EU Taxonomy Regulation
41%
15 controls mapped
Compare →+ 618 more: BS 65000:2014 — Guidance on Organizational Resilience (38%), EU NIS2 Directive — Transport Sector Requirements (35%)
See all 621 mapped frameworks ↓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 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. Companies subject to the Corporate Sustainability Reporting Directive (CSRD) are required to disclose the extent to which their activities are aligned with the Taxonomy, including the proportion of turnover, capital expenditure, and operating expenditure linked to Taxonomy-aligned activities. 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?
Start your EU Taxonomy Regulation (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 Regulation (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 37 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 693 frameworks.
Get Started Free →Free forever — no credit card required