Regulation (EU) 2020/852 published. Establishes the six environmental objectives and the legal framework for the Taxonomy classification system
Turn EU Taxonomy obligations into an audit-ready process
The osapiens HUB for EU Taxonomy structures identification, assessment, and KPI calculation in one platform, producing audit-ready results across all entities and all three financial metrics.
Next deadline
2027: Companies already reporting under CSRD must publish their first EU Taxonomy disclosure covering alignment against all six environmental objectives, based on fiscal year 2026 data.
For companies newly in scope under the revised CSRD thresholds (Omnibus I), the first reporting year is fiscal year 2027, with the first EU Taxonomy disclosure published in 2028. The data collection period for that group starts January 1, 2027.
Regulation timeline
What the regulation requires
The EU Taxonomy Regulation (Regulation EU 2020/852) establishes a classification system that defines which economic activities qualify as environmentally sustainable. It applies to companies within the scope of CSRD: following the Omnibus I Directive (Directive EU 2026/470), therefore EU entities with more than 1,000 employees and net turnover exceeding €450M, as well as non-EU groups generating more than €450M in EU net turnover for two consecutive financial years.
Common EU Taxonomy implementation challenges
Eligibility and alignment are distinct assessments with different evidential requirements
Eligibility identifies which activities appear in the Taxonomy. Alignment confirms those activities meet Technical Screening Criteria, DNSH conditions, and minimum social safeguards simultaneously, requiring granular, auditable evidence at activity level.
Finance and ERP systems were not designed for activity-level Taxonomy tagging
Calculating aligned shares of turnover, CapEx, and OpEx requires activity-level tagging within finance systems at a granularity those systems do not natively support. Aligning accounting logic with Taxonomy definitions for CapEx plans and maintenance-related OpEx adds complexity that finance teams rarely anticipate during scoping.
Taxonomy delegated acts are amended on an ongoing basis
The 2025 Delegated Act entered into force on January 28, 2026, introducing a 10% de minimis threshold, simplified reporting templates, and revised DNSH criteria. Companies that finalize their assessment methodology before criteria changes take effect face a mandatory rework before the reporting deadline.
Taxonomy KPIs and CSRD disclosures draw on the same underlying data but rarely share a system
EU Taxonomy disclosures sit inside the CSRD sustainability statement, but activity classifications, financial splits, and DNSH evidence rarely live in the same place as ESRS data points. Without an integrated platform, teams collect and validate the same data twice, creating version inconsistencies and audit exposure.
One platform for every EU Taxonomy reporting obligation
The osapiens HUB for EU Taxonomy structures activity identification, alignment assessment, and KPI disclosure in one connected process across all entities.
Identify eligible activities and assess alignment in one guided workflow
An AI assistant and a Taxonomy Guide identify eligible activities across all Delegated Acts. Alignment is assessed through direct confirmation or dynamic questionnaires mapped to Technical Screening Criteria and DNSH conditions, with the full evidence chain automatically captured at activity level.
Map revenue, CapEx, and OpEx directly to assessed Taxonomy activities
Financial data is uploaded and mapped to assessed activities inside the same workflow, ensuring all three KPIs are calculated on the same accounting basis used in the financial statements.
Run EU Taxonomy alongside CSRD, ESRS, and Corporate Carbon Footprint on one platform
Scope 1 and 2 emissions from the Corporate Carbon Footprint module feed directly into climate-related Technical Screening Criteria assessments. Data entered for one obligation is available across all others without duplicate collection.
Frequently asked questions
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