EU Taxonomy Navigator

Published bij the Commission, the EU Taximony Navigaor is a simple and practical guide for users : this user-friendly website offers a series of online tools to help users better understand the EU Taxonomy in a simple and practical manner, ultimately facilitating its implementation and supporting companies in their reporting obligations.

The EU Taxonomy Navigator offers three tools to help you navigate the EU Taxonomy.

> EU Taximony Compass - a visual representation of sectors, activities and criteria included in te EU Taxonomy​

The EU Taxonomy Compass provides a visual representation of the contents of the EU Taxonomy. It aims to make the contents of the EU Taxonomy easier to access for a variety of users. It enables users to check which activities are included in the EU Taxonomy (Taxonomy-eligible activities), to which objectives they substantially contribute and what criteria have to be met for activities to be considered Taxonomy-aligned. It is important to note that minimum safeguards (social standards) have to be met as well for an economic activity to be considered Taxonomy-aligned. The EU Taxonomy Compass also aims to make it easier to integrate the criteria into business databases and other IT systems.

The EU Taxonomy Compass already shows the contents of the Climate Delegated Act on the climate objectives (climate change mitigation (Annex I) and climate change adaptation (Annex II)), as published in the Official Journal on 9 December 2021). The Climate Delegated Act entered into application on 1 January 2022. The EU Taxonomy Compass also includes the contents of the Complementary Climate Delegated Act, as published in the Official Journal on 15 July 2022. The Complementary Delegated Act entered into application on 1 January 2023.

The EU Taxonomy Compass will be updated to include future delegated acts specifying technical screening criteria for additional economic activities substantially contributing to the climate objectives and the other environmental objectives of the Taxonomy Regulation. It will also reflect reviews of the delegated acts in the future.

> EU Taxonomy Calculator - a step by step guide on reporting obligations

The EU Taxonomy Calculator is an interactive, educational tool that aims to help users understand and support with the reporting obligations laid down in the Disclosures Delegated Act under Article 8 of the Taxonomy Regulation.

Under Article 8(1) of the Taxonomy Regulation large undertakings that are required to publish non-financial information pursuant to the Corporate Sustainability Reporting Directive (CSRD) have to disclose information on how and to what extent their activities are associated with environmentally sustainable economic activities. For this, the Disclosures Delegated Act specifies key performance indicators (KPIs) related to turnover, capital expenditure (CapEx) and operational expenditure (OpEx) that non-financial undertakings must disclose.

The EU Taxonomy Calculator provides users with an example of the different steps that a non-financial undertaking would need to go through to fill out the templates provided in the Disclosures Delegated Act for the purpose of identifying their Taxonomy-eligibility ⁽¹⁾ and alignment ⁽²⁾ , and calculating their KPIs.

So far, the EU Taxonomy Calculator is only available to calculate the turnover, CapEx and OpEx KPIs of non-financial undertakings for the objective of Climate Change Mitigation.

Please note that the EU Taxonomy Calculator does not replace the reporting of companies according to the Disclosures Delegated Act.

> A FAQ repository - an overview of questions and answers on the EY taxonomy and tis delegated acts

• What is the EU taxonomy and how will it work in practice?
• ​FAQ: What is the EU taxonomy Article 8 Delegated Act and how will it work in practice?

• How should financial and non-financial undertakings report taxonomy-eligible economic activities and assets in accordance with the Taxonomy Regulation Article 8 Disclosures Delegated Act?
• ​FAQ on the Taxonomy Complementary Climate Delegated Act​

• Commission notice on the interpretation of certain legal provisions of the Taxonomy Regulation Article 8 Disclosures Delegated Act on the reporting of eligible economic activities and assets​
• Draft Commission Notice on the interpretation and implementation of certain legal provisions of the EU Taxonomy Climate Delegated Act establishing technical screening criteria for economic activities that contribute substantially to climate change mitigation or climate change adaptation and do no significant harm to other environmental objective

Source: European Commission, EU Taxonomy Navigator

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