Software · EU Taxonomy, cited
EU Taxonomy software: Article 8 KPIs for UK groups
EU Taxonomy software classifies activities against the EU’s delegated acts and produces the Article 8 turnover, CapEx and OpEx KPIs.
A UK group needs it only through EU entities in scope, so the first question is whether you need it at all.
What the software does
What does EU Taxonomy software do? Four tests, then three ratios
EU Taxonomy software runs each activity through the four conditions in Article 3 of Regulation (EU) 2020/852, then adds the results up into three ratios.
The ratios and templates are set by Delegated Regulation 2021/2178, and the criteria by the climate and environmental delegated acts.
The specialist tools here do demanding, careful work: thousands of criteria applied consistently, with evidence for an assurer.
The law itself is explained on EU Taxonomy for UK companies.
- 1
Eligible?
Is the activity described in a delegated act?
- 2
Contribution
Does it meet the technical screening criteria for an objective?
- 3
No harm
Does it do no significant harm to the other five?
- 4
Safeguards
Are minimum safeguards met at group level?
- 5
KPIs
Turnover, CapEx and OpEx proportions on the templates.
The UK route in
When does a UK group need it? Only through an EU entity in scope
The Taxonomy reaches a UK group only through its EU entities, by Article 8(1) of the Regulation and the Accounting Directive.
An EU subsidiary in scope reports the KPIs; if it takes the third-country-parent exemption, Article 19a(9) of the Accounting Directive still requires its Article 8 disclosures to be published.
After Omnibus I, scope is above €450 million turnover and 1,000 employees, for financial years from 1 January 2027.
A UK group with no EU entity in scope has no Taxonomy duty, and there is no UK taxonomy to replace it.
How Article 8 reaches a UK group
EU subsidiary in scope
How Article 8 reaches a UK group
Exemption taken
How Article 8 reaches a UK group
One for all
How Article 8 reaches a UK group
Third-country report
How Article 8 reaches a UK group
Scope
Law, proposal or abandoned
Which Taxonomy rules bind you? Pick your position
Your position decides your duty: an EU subsidiary in scope, an EU fund manufacturer, an EuGB issuer, or none of these.
The 2026 revision of the criteria is a draft: the Commission sought feedback on 17 March 2026, in its notice, and no adoption had been found as at 15 October 2026.
ESMA’s July 2026 consultation on KPI advice is advice to the Commission, not law.
The checker beside this sorts each instrument by what it is today.
EU Taxonomy rules · pick who you are
1 binding now · 0 made but applying later · 0 proposed only · 0 voluntary · 1 abandoned
| Instrument | Status | Source |
|---|---|---|
| UK SRS (listed companies) Binding now | Comply or explain for UKLR 6, 14, 15, 16 and 22 from 1 January 2027; it contains no taxonomy KPI. | FCA PS26/19 |
| UK green taxonomy Abandoned | HM Treasury, 15 July 2025: work “should therefore not proceed”. | HMT response |
Each status is dated to the instrument linked beside it; a proposal is never shown as law.
Nothing is stored or sent.
The output
What exactly is disclosed? Three proportions, on set templates
A non-financial undertaking discloses three proportions, of turnover, CapEx and OpEx, under Article 8(2) of the Regulation.
Article 8 has applied for the two climate objectives since 1 January 2022 and for the other four since 1 January 2023, under Article 27(2).
The 10% materiality threshold in Delegated Regulation 2026/73 lets a company skip assessing immaterial activities, but not leave them out of the disclosure.
Read the delegated acts
Criteria sit in the Climate Delegated Act and the Environmental Delegated Act, with amendments listed on the Commission’s acts page.
| KPI | Numerator | Where it is set |
|---|---|---|
| Turnover | Turnover from aligned activities | Taxonomy Art 8(2); DR 2021/2178 Annex I |
| CapEx | Capital expenditure on aligned activities or plans | Art 8(2); Annex I |
| OpEx | Operating expenditure on aligned activities | Art 8(2); Annex I |
| Templates | Eligible, aligned and not eligible, by objective | DR 2021/2178 Annex II |
The vendors
5 vendors that name the EU Taxonomy, in their own words
| Vendor | What its own site says | Ownership |
|---|---|---|
| Clarity AI | Our platform simplifies compliance with frameworks like CSRD, EU Taxonomy, Pillar 3, TCFD, and ISSB. | — |
| Greenomy | Greenomy offered ESG reporting software for “compliance with key frameworks, including CSRD, EU Taxonomy, and VSME”, in Position Green’s words. | Acquired by Position Green, September 2025; its platform now integrated into Position Green’s |
| Novata | Regulations & Compliance: CSRD, SFDR, VSME, EU Taxonomy, California SB 164 | — |
| osapiens | The suite includes pre-built support for CSRD/ESRS, VSME, GRI, ISSB, SASB, HKFRS SDS and UK SRS, plus the EU Taxonomy — and custom templates for internal standards. | — |
| Sphera | Disclosure content for “CSRD, GRI, CDP, IFRS/ISSB, EU Taxonomy” | Part of Blackstone since September 2021 |
These platforms have invested heavily in Taxonomy coverage; ask each how it versions criteria when a delegated act changes.
5 vendors, own words
Computed
5 vendors, own words
Alphabetical
5 vendors, own words
Their words
5 vendors, own words
Ask in writing
The tests before you sign
Eight questions for any Taxonomy platform, each tied to its provision
Each question names the provision it comes from and what a passing answer looks like.
Run them on one real revenue line and one real capital project.
Nothing on this page is a rating, ranking or recommendation of any product.
EU Taxonomy demo questions · tick the ones you need
The pass tests are our reading of the cited provisions.
Nothing you tick is stored or sent.
The UK picture
What replaces a taxonomy in the UK? Disclosure, not classification
HM Treasury abandoned a UK taxonomy on 15 July 2025, and its response named UK SRS, assurance and transition plans as the substitutes.
So UK reporting asks what a company discloses about its climate risks, not how its revenue classifies.
Use-of-proceeds instruments are covered on green finance software.
No UK taxonomy
UK SRS
For the board
The EU Taxonomy reaches a UK group only through its EU companies, so map those first.
Without an EU entity in scope there is nothing to report.
Takeaways
EU Taxonomy software, in five facts
| Fact | What it means |
|---|---|
| Three KPIs: turnover, CapEx, OpEx | The software’s output is three proportions on set templates. |
| A UK group is reached only through EU entities | Check scope before you buy. |
| 10% materiality skips assessment, not disclosure | Excluded activities still appear. |
| The 2026 criteria revision is a draft | Keep law and drafts apart. |
| There is no UK taxonomy | UK SRS asks for disclosure, not classification. |
- 1 Jan 202201
- 1 Jan 202302
- 8 Jan 202603
- 17 Mar 202604
- 6 Jan 203005
Next: the wider EU output for the same subsidiary is on CSRD reporting software.
Frequently asked
EU Taxonomy software, answered
What is EU Taxonomy software?
Software that classifies a company’s activities against the EU Taxonomy’s delegated acts, records the substantial-contribution, do-no-significant-harm and safeguards evidence, and produces the Article 8 key performance indicators: the proportions of turnover, CapEx and OpEx that are Taxonomy-eligible and aligned.
Does a UK company need EU Taxonomy reporting?
Only through EU entities.
An EU subsidiary or sub-group in scope of the Accounting Directive reports the Article 8 KPIs; if it takes the third-country-parent exemption, its Article 8 disclosures must still be published.
A UK group with no EU entity in scope has no Taxonomy duty.
Who is in scope after the Omnibus?
Directive (EU) 2026/470 narrowed CSRD scope to undertakings above €450 million turnover and 1,000 employees, for financial years from 1 January 2027, and Article 8 follows that scope.
What are the Article 8 KPIs?
For a non-financial undertaking, three proportions: turnover, capital expenditure and operating expenditure associated with Taxonomy-aligned activities.
Delegated Regulation 2021/2178 fixes the method and the templates.
What is the 10% materiality threshold?
An opt-out, introduced by Delegated Regulation 2026/73, from assessing activities that are not material.
It is not an opt-out from disclosure, and excluded activities must still be reported.
Is there a UK green taxonomy?
No. HM Treasury decided on 15 July 2025 that work on a UK taxonomy “should therefore not proceed”.
UK SRS contains no taxonomy KPI.
Are the Taxonomy criteria changing?
The Commission published draft revisions on 17 March 2026, and ESMA consulted on KPI advice on 1 July 2026.
As at 15 October 2026 no adoption of the revised criteria had been found, so the current delegated acts apply.
What are the six environmental objectives?
Climate change mitigation, climate change adaptation, water and marine resources, the circular economy, pollution prevention and control, and biodiversity and ecosystems, under Article 9 of Regulation 2020/852.
What makes an activity aligned?
Article 3: it contributes substantially to one or more objectives, does no significant harm to the others, complies with minimum safeguards, and meets the technical screening criteria.
Can one EU subsidiary report for all of them?
Until 6 January 2030, one EU subsidiary may report Article 8 for all the EU subsidiaries of a third-country group, under the Accounting Directive’s transitional provision.
Has this site rated any EU Taxonomy platform?
No. The vendor table repeats what each vendor says about itself, alphabetically, and ranks nothing.
Sources
Primary sources
Every rule on this page traces to the instrument listed here.
Vendor descriptions link to each vendor’s own page.
- EUR-LexRegulation (EU) 2020/852 (EU Taxonomy), Arts 3, 8, 9 and 27
The four conditions, the six objectives, the Article 8 duty and its dates.
- EUR-LexDelegated Regulation (EU) 2021/2178, consolidated 1 January 2026
The Article 8 disclosures act: KPIs, method and templates.
- EUR-LexDelegated Regulation (EU) 2021/2139 (Climate Delegated Act)
Technical screening criteria for the two climate objectives.
- EUR-LexDelegated Regulation (EU) 2023/2486 (Environmental Delegated Act)
Criteria for the other four objectives.
- EUR-LexDelegated Regulation (EU) 2026/73
Adopted 4 July 2025, OJ 8 January 2026: the 10% materiality opt-out from assessment.
- European CommissionImplementing and delegated acts — Taxonomy Regulation
The Commission’s list of acts and amendments.
- European CommissionRevision of criteria for sustainable economic activities — feedback (17 March 2026)
Draft revisions; proposed, not adopted.
- ESMAConsultation paper on technical advice on selected KPIs under the Taxonomy Disclosures Delegated Act (1 July 2026)
Advice to the Commission; not law.
- EUR-LexDirective 2013/34/EU, consolidated 18 March 2026, Arts 19a(9), 40a, 48i
How Article 8 reaches an EU subsidiary of a UK parent.
- EUR-LexDirective (EU) 2026/470 (Omnibus I)
Narrowed CSRD scope: above €450m turnover and 1,000 employees.
- HM TreasuryUK Green Taxonomy: consultation response (15 July 2025)
No UK taxonomy: work “should therefore not proceed”.
- EUR-LexSummary: European green bond standard
The optional EuGB designation, applying since 21 December 2024.
- EUR-LexRegulation (EU) 2019/2088 (SFDR)
Product disclosures that draw on Taxonomy alignment.
- Department for Business and TradeUK Sustainability Reporting Standards S1 and S2
The UK’s own sustainability reporting standards; no taxonomy.
- Financial Conduct AuthorityPS26/19 — final rules on UK SRS reporting by listed companies
Comply or explain for UKLR 6, 14, 15, 16 and 22, periods from 1 January 2027.