Mandatory EU Taxonomy disclosure under Article 8 applies to companies within CSRD scope. Following the Omnibus I Directive published February 26, 2026, that scope covers EU entities with more than 1,000 employees and net turnover exceeding €450 million. Non-EU groups generating more than €450 million in EU net turnover for two consecutive financial years, with an EU subsidiary or branch generating more than €200 million, also fall within scope. Companies below these thresholds are no longer required to report, though voluntary disclosure remains an option for those wishing to demonstrate that their activities qualify as environmentally sustainable.

Eligibility identifies whether an economic activity is described in the Taxonomy's delegated acts. Alignment is a stricter standard: an eligible activity must also meet specific Technical Screening Criteria, pass a DNSH assessment against the other five environmental objectives, and comply with minimum social safeguards. The osapiens HUB for EU Taxonomy assesses both in the same workflow, with eligibility determined through AI-assisted activity identification and alignment assessed through direct confirmation or dynamic questionnaires mapped to Technical Screening Criteria and DNSH conditions. Disclosures must present both figures separately.

In-scope companies must calculate and disclose the share of Taxonomy-aligned turnover, CapEx, and OpEx, each as a percentage of the relevant total and presented separately for eligible and aligned activities. The osapiens HUB for EU Taxonomy maps financial data to assessed activities inside the same workflow, calculating all three KPIs on the same accounting basis used in the financial statements. Evidence of alignment is captured at activity level throughout the assessment process.

The Omnibus I Directive, published February 26, 2026, narrowed the mandatory reporting scope to match revised CSRD thresholds: more than 1,000 employees and net turnover above €450 million. Companies previously in scope that fall below these thresholds are no longer required to report. The 2025 Delegated Act, entering into force January 28, 2026, introduced a 10% de minimis threshold allowing companies to exclude economic activities below 10% of total revenues, CapEx, or OpEx from eligibility and alignment assessments. It also introduced simplified reporting templates and revised certain DNSH criteria.

EU Taxonomy disclosures are embedded in the CSRD sustainability statement and subject to the same external assurance requirement. In the osapiens HUB, EU Taxonomy, CSRD, and Corporate Carbon Footprint reporting share the same underlying data layer. Activity classifications set up for EU Taxonomy are available directly to the CSRD reporting workflow, and Scope 1 and 2 emissions data from the Corporate Carbon Footprint module feeds into climate-related Technical Screening Criteria assessments without duplicate data collection.

Data collection for fiscal year 2027 begins January 1, 2027, but activity mapping, assessment methodology, ERP tagging, and internal alignment between finance and sustainability teams must be completed before the reporting period begins. Companies entering the reporting year without a validated methodology or the system integrations needed to capture financial data at activity level risk a significant rework mid-cycle.