This interactive tool aims to help users in their implementation of the reporting requirements laid down in the Disclosures Delegated Act (Delegated Regulation (EU) 2021/2178) under Article 8 of the EU Taxonomy Regulation (Regulation (EU) 2020/852). It was prepared by DG FISMA and does not commit the European Commission. In any case, only the Court of Justice of the European Union is competent to authoritatively interpret Union law. The tool provides an example of the different steps that undertakings would need to go through to fill out the templates provided in the Disclosures Delegated Act, identify their Taxonomy-eligibility and Taxonomy-alignment and calculate their Key Performance Indicators (KPIs). As the tool is intended for instructive purposes only, it shows the steps necessary only for non-financial undertakings. Furthermore, it depicts only the technical screening criteria of the Climate Delegated Act (Delegated Regulation (EU) 2021/2139) and Complementary Delegated Act (Delegated Regulation (EU) 2022/1214) related to the first environmental objective laid down in Article 9 of the Taxonomy Regulation, i.e. “climate change mitigation”.
- HTMLEU Taxonomy Calculator