EU Taxonomy
Regulation (EU) 2020/852 — Taxonomy Regulation; simplified by Delegated Regulation (EU) 2026/73
Sujet : taxonomie · Niveau : régional
Aujourd’hui
Simplified reporting (10% materiality, fewer templates) applies from 1 Jan 2026. Article 8 now limited to CSRD-scope companies.
Résumé
La taxonomie européenne définit les activités économiques durables sur le plan environnemental. Les entreprises du champ CSRD publient la part alignée de leur chiffre d'affaires, CapEx et OpEx, avec des règles simplifiées depuis janvier 2026.
Qui est concerné
- Chiffre d’affaires
- Same as CSRD: > €450M
- Effectif
- Same as CSRD: > 1,000
- Cotée en bourse
- cotées et non cotées
- Secteurs
- All sectors
- Financial market actors
- Activités déclencheuses
- Being in CSRD scope
- Offering SFDR products claiming green share
- Issuing EU Green Bonds
- Portée hors territoire
- Non
Not directly; EU reporters may ask suppliers for data to prove DNSH and alignment of activities.
- Exemples
- EU utility reporting aligned CapEx
- Bank reporting its Green Asset Ratio
- Building materials group reporting turnover KPI
Ce que la loi exige
- Report share of turnover, CapEx and OpEx that is Taxonomy-eligible and aligned
- Apply technical screening criteria and do-no-significant-harm tests
- Check minimum social safeguards
- Use the simplified templates; skip activities under 10% materiality
Sanctions
Set by Member States through CSRD and financial supervision rules; no EU-level fine amount.
Ce que cela change pour un fournisseur en Chine
Indirect. EU customers claiming aligned activities may request data on product emissions, hazardous substances and social safeguards from Chinese suppliers.
Preuves attendues
- Product emission intensity data
- Substance compliance (REACH/RoHS)
- Social safeguards self-assessment
Niveaux : Tier 1