EU Taxonomy
Regulation (EU) 2020/852 — Taxonomy Regulation; simplified by Delegated Regulation (EU) 2026/73
Topic : Taxonomy · Level : Regional
Today
Simplified reporting (10% materiality, fewer templates) applies from 1 Jan 2026. Article 8 now limited to CSRD-scope companies.
Summary
The EU Taxonomy defines which economic activities are environmentally sustainable. Companies in CSRD scope report the aligned share of turnover, CapEx and OpEx, with simplified rules since January 2026.
Who is concerned
- Turnover
- Same as CSRD: > €450M
- Employees
- Same as CSRD: > 1,000
- Listed company
- cotées et non cotées
- Sectors
- All sectors
- Financial market actors
- Triggering activities
- Being in CSRD scope
- Offering SFDR products claiming green share
- Issuing EU Green Bonds
- Extraterritorial reach
- No
Not directly; EU reporters may ask suppliers for data to prove DNSH and alignment of activities.
- Examples
- EU utility reporting aligned CapEx
- Bank reporting its Green Asset Ratio
- Building materials group reporting turnover KPI
What the law requires
- 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
Penalties
Set by Member States through CSRD and financial supervision rules; no EU-level fine amount.
What this changes for a supplier in China
Indirect. EU customers claiming aligned activities may request data on product emissions, hazardous substances and social safeguards from Chinese suppliers.
Expected evidence
- Product emission intensity data
- Substance compliance (REACH/RoHS)
- Social safeguards self-assessment
Tiers : Tier 1