EU Taxonomy · Regulation (EU) 2020/852 · Article 8

EU Taxonomy: from your activities to the Article 8 KPIs

Dcycle has an EU Taxonomy project that follows the regulation step by step: decide which activities are in the perimeter, enter the turnover, CapEx and OpEx denominators and lines, assess each activity against the official criteria of the Delegated Acts and get the Annex II templates of Regulation 2021/2178 ready to export to Excel. Your team and your experts make each verdict; Dcycle keeps the evidence and does the maths.

Activities from the official catalogue, with NACE codes
Validated denominators and numerator lines
Verbatim criteria, DNSH and minimum safeguards
Templates 1 and 2 of Annex II, exported to Excel

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Projects EU Taxonomy 2026 Perimeter

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Step 1 · Perimeter and eligibility

Which activities count for this organisation

Entities and scope1st Jan. 2026 – 31st Dec. 20263 organisations in scope

Shortlist

3 approved · 1 to review Add project

ActivityProjectsOrganisationsObjectiveStatus

7.7 · Acquisition and ownership of buildings Castellana 120 officesCoslada logistics warehouse Alcora Inmuebles Climate change mitigation Approved

4.1 · Electricity generation using solar photovoltaic technology Montcada solar PV plant Alcora Energía Climate change mitigation Approved

6.5 · Transport by motorbikes, passenger cars and light commercial vehiclesTransitional Commercial fleet 2026 Alcora Servicios Climate change mitigation Pending

7.3 · Installation, maintenance and repair of energy efficiency equipmentEnabling Store HVAC upgrade Alcora Servicios Climate change mitigation Approved

7.4 · Installation, maintenance and repair of charging stations for electric vehicles in buildings (and parking spaces attached to buildings)Enabling Coslada EV chargers Alcora Inmuebles Climate change mitigation Excluded Immaterial Two charging points: under 0.1% of CapEx.

1 project with no Taxonomy match

Assign each one to an activity, or leave it here if none fits.

Meeting room booking softwareAlcora Servicios Assign to an activity

PendingNot decided yet

ApprovedEligible: moves on to Financials

ExcludedOut of the perimeter, with a reason

Projects EU Taxonomy 2026 Criteria

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Step 3 · Criteria

Criteria, evidence and safeguards

Check each activity approved in Perimeter against the official criteria: substantial contribution to its objective and no significant harm to the other five. Minimum safeguards are assessed once for the organisation.

Entities and scope1st Jan. 2026 – 31st Dec. 20263 organisations in scope

Activities

Perimeter: 0 pending, 1 excluded

ActivitySubstantial contributionDo no significant harmOutcome

CCM 7.7 · Acquisition and ownership of buildings Pending Met Pending

CCM 4.1 · Electricity generation using solar photovoltaic technology Met Met Aligned

CCM 6.5 · Transport by motorbikes, passenger cars and light commercial vehicles Transitional Partially met 1 pending Pending

CCM 7.3 · Installation, maintenance and repair of energy efficiency equipment Enabling Not met Met Not aligned · no substantial contribution

An activity is aligned only when it meets its substantial contribution criteria, does no significant harm to any other objective and the organisation meets the minimum safeguards. A "not met" on harm or safeguards rules it out, whatever the rest says.

Minimum safeguards

Assessed once for the whole project (Art. 18); applies to every activity

Met

OECD Guidelines for Multinational EnterprisesHuman rights policy and whistleblowing channel, reviewed in 2025. Met Assess

UN Guiding Principles on Business and Human RightsHuman rights due diligence on critical suppliers (2025). Met Assess

ILO Declaration on Fundamental Principles and Rights at WorkThe fundamental ILO conventions, in the code of conduct. Met Assess

International Bill of Human RightsCovered by the human rights policy. Met Assess

All activities

CCM 7.7 · Acquisition and ownership of buildings

Substantial contributionPendingClimate change mitigation

Do no significant harmMetA not met rules the activity out

Minimum safeguardsMetAssessed once for the whole project (Art. 18); applies to every activity

OutcomePendingSomething is still to assess

Substantial contribution: Climate change mitigation

Pending

Assess

No response yet

Do no significant harm (DNSH)

The criteria of the act for each other objective. Where the act says N/A there is nothing to assess.

Climate change adaptationPhysical climate risk assessment of the building (2025): no material risk. Met Assess

Water and marine resourcesThe act sets no criteria for this objective N/A

Circular economyThe act sets no criteria for this objective N/A

Pollution prevention and controlThe act sets no criteria for this objective N/A

Biodiversity and ecosystemsThe act sets no criteria for this objective N/A

Criteria from 02021R2139-20260101, Annex I, Section 7.7.

Substantial contribution: Climate change mitigation

CCM 7.7 · Acquisition and ownership of buildings

What the act requires

1. For buildings built before 31 December 2020, the building has at least an Energy Performance Certificate (EPC) class A. As an alternative, the building is within the top 15 % of the national or regional building stock expressed as operational Primary Energy Demand (PED) and demonstrated by adequate evidence, which at least compares the performance of the relevant asset to the performance of the national or regional stock built before 31 December 2020 and at least distinguishes between residential and non-residential buildings.

2. For buildings built after 31 December 2020, the building meets the criteria specified in Section 7.1 of this Annex that are relevant at the time of the acquisition.

3. Where the building is a large non-residential building (with an effective rated output for heating systems, systems for combined space heating and ventilation, air-conditioning systems or systems for combined air-conditioning and ventilation of over 290 kW) it is efficiently operated through energy performance monitoring and assessment.

Verdict* Pending

Response How is it met? Refer to the assessment, permit or measurement.

Evidence E.g. Climate risk assessment 2025, p. 12

Name the documents and where the evidence is in them. Attaching files comes later.

PendingNot assessed yet

MetThe whole activity meets the criteria

Partially metOnly part of it does: mark the lines that do

Not metEligible but not aligned

CancelSave

Assessment saved

Projects EU Taxonomy 2026 Report

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Step 5 · Report

Article 8 report

The Annex II templates of Delegated Regulation (EU) 2021/2178, built from Financials and Criteria. Nothing is re-keyed: change the source and the report follows.

Entities and scope1st Jan. 2026 – 31st Dec. 20263 organisations in scope

Provisional figures

Financials are not closed yet.
1 activity still has criteria to assess.

Export to ExcelTemplate 1 and Template 2 for each KPI with the official headings, plus the appendices you choose. Language English Export

Criteria evidenceVerdicts, responses and evidence per activityMinimum safeguardsThe four Article 18 topicsOpen itemsInternal only, not for publication

Template 1 · Summary KPIs

Share of each KPI denominator that is eligible and aligned, with the breakdown by environmental objective.

KPITotalEligibleAligned amountAligned CCMCCAWTRCEPPCBIO EnablingTransitionalNot assessed, non-material

Turnover €46,450,000.00 24.97 % €6,200,000.00 13.35 % 13.35 %0 %0 %0 %0 %0 % 0 %0 %0 %

CapEx €11,100,000.00 76.58 % €7,680,000.00 69.19 % 69.19 %0 %0 %0 %0 %0 % 0 %0 %0 %

OpEx €1,730,000.00 16.07 % €278,000.00 16.07 % 16.07 %0 %0 %0 %0 %0 % 0 %0 %0 %

The previous-year columns (N-1) of the template stay empty in this version.

Template 2 · Activity breakdown

One row per economic activity, with all its codes; aligned shares under the objective they contribute to.

TurnoverCapExOpEx

Economic activityCodeEligibleAligned amountAligned CCMCCAWTRCEPPCBIO EnablingTransitionalAligned of eligible

Electricity generation using solar photovoltaic technologyCCM 4.1 4.99 %€2,320,000.004.99 % 4.99 %0 %0 %0 %0 %0 % --100 %

Installation, maintenance and repair of energy efficiency equipmentCCM 7.3 11.63 %€0.000 % 0 %0 %0 %0 %0 %0 % E-0 %

Acquisition and ownership of buildingsCCM 7.7 8.35 %€3,880,000.008.35 % 8.35 %0 %0 %0 %0 %0 % --100 %

2,000+ companies already prepare their sustainability data with Dcycle

What you are asked for

Who asks for the taxonomy and where it gets stuck

Three KPIs, but each one rests on decisions about activities, figures from the accounts and evidence for every criterion.

Assurance provider That every KPI can be traced back to the accounts and to the evidence for each technical criterion. Verdicts in one spreadsheet, evidence in emails and shared folders. Each verdict keeps its response and where the evidence is, and the Excel export can include the criteria evidence as an appendix.

Banks and investors How much of your turnover and CapEx is aligned, for green financing or their own GAR. The analysis was done once and nobody has updated it. The KPIs are computed from the project: change a line or a verdict and the report follows.

Finance The turnover, CapEx and OpEx denominators and their split by taxonomy activity. The accounts do not classify by activity and the split lives in a separate sheet. Denominators are entered row by row and validated; lines are assigned to approved activities, split where needed or imported from the Excel template.

Sustainability team Deciding which activities are in scope and which are not, with a reason. Reading hundreds of pages of Delegated Acts to find the right section. Activities come from the official catalogue, narrowed by NACE code; each one is approved or excluded with a reason the auditor can read.

Operations and technical teams Proof of each technical criterion: certificates, measurements, climate risk assessments. Nobody knows who owes which document, or by when. Each pending criterion becomes an action with an owner, a due date and the KPI it moves.

Legal and compliance The minimum safeguards: human rights, the OECD Guidelines, the ILO conventions. Assessed activity by activity, or not documented at all. Assessed once for the whole project, as Article 18 sets out, and applied to every activity.

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Product

The EU Taxonomy project, step by step, as the regulation asks

Projects EU Taxonomy 2026 Perimeter

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Step 1 · Perimeter and eligibility

Which activities count for this organisation

Entities and scope1st Jan. 2026 – 31st Dec. 20263 organisations in scope

Shortlist

3 approved · 1 to review Add project

ActivityProjectsOrganisationsObjectiveStatus

7.7 · Acquisition and ownership of buildings Castellana 120 officesCoslada logistics warehouse Alcora Inmuebles Climate change mitigation Approved

4.1 · Electricity generation using solar photovoltaic technology Montcada solar PV plant Alcora Energía Climate change mitigation Approved

6.5 · Transport by motorbikes, passenger cars and light commercial vehiclesTransitional Commercial fleet 2026 Alcora Servicios Climate change mitigation Pending

7.3 · Installation, maintenance and repair of energy efficiency equipmentEnabling Store HVAC upgrade Alcora Servicios Climate change mitigation Approved

1 project with no Taxonomy match

Assign each one to an activity, or leave it here if none fits.

Meeting room booking softwareAlcora Servicios Assign to an activity

PendingNot decided yet

ApprovedEligible: moves on to Financials

ExcludedOut of the perimeter, with a reason

Perimeter and eligibility

Decide which activities count, with the official catalogue

Add your projects, pick their NACE codes and assign each one to an activity of the Climate and Environmental Delegated Acts. Each activity on the shortlist is pending, approved or excluded; excluding one asks for a reason, and only approved activities move on to Financials.

Official catalogue with the CELEX and annex of each activity
Enabling and transitional activities flagged
Exclusion with a category and an explanation for the auditor

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Projects EU Taxonomy 2026 Financials

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Step 2 · Financials

Eligible turnover, CapEx and OpEx

Enter the three denominators from your accounts, then assign each revenue stream and expenditure line to an approved activity. Only what you confirm counts.

Entities and scope1st Jan. 2026 – 31st Dec. 20263 organisations in scope

1Denominators In progress 2CapEx and OpEx Waiting for denominators 3Turnover Done 4Review and close Not started

Enter each denominator from your accounts, check it and validate it. Changing a row afterwards needs a new validation.

Turnover

Validated

Net turnover (Directive 2013/34/EU, Art. 2(5)): revenue recognised under IAS 1 §82(a) or its equivalent under your GAAP. Delegated Regulation 2021/2178, Annex I §1.1.1.

Undo validation

RowTypeOrganisationAmount

Consolidated net turnoverIncome statement, line 1 From the accounts - €48,600,000.00

Sales between group companies Intragroup elimination Alcora Energía -€2,150,000.00

Taxonomy denominator€46,450,000.00

Add row

CapEx

Validated

Additions to tangible and intangible assets of the year, before depreciation, amortisation and re-measurements, including business combinations. Leases without a right-of-use asset are not CapEx. Annex I §1.1.2.1.

Undo validation

RowTypeOrganisationAmount

Additions to property, plant and equipmentNote 7 to the accounts From the accounts - €9,840,000.00

Right-of-use asset additions (IFRS 16)Note 9 to the accounts From the accounts - €1,260,000.00

Taxonomy denominator€11,100,000.00

Add row

OpEx

Not validated

Direct non-capitalised costs of research and development, building renovation, short-term leases, maintenance and repair, and other day-to-day servicing of property, plant and equipment, plus lease costs under national GAAP without right-of-use assets. Annex I §1.1.3.1.

Validate

RowTypeOrganisationAmount

Maintenance and repair From the accounts - €1,420,000.00

Short-term leases From the accounts - €310,000.00

Taxonomy denominator€1,730,000.00

Add row Mark OpEx as not material

Continue to CapEx and OpExValidate the CapEx and OpEx denominators to continue.

Record each CapEx and OpEx line and say which approved activity it belongs to. Whatever no eligible line covers is not eligible.

Import from ExcelFill in our template and upload it. A new upload replaces the lines from the last one; lines added here are kept. Download template Upload filled template

CapExOpEx

76.58 % eligible of €11,100,000.00

Eligible€8,500,000.00To decide€640,000.00Non-material€0.00Not eligible or not covered€1,960,000.00

Lines

Add line

LineProjectAmountActivityCategoryStatus

Castellana 120 building acquisitionAccount 2110 · Note 7 Castellana 120 offices €6,200,000.00 7.7 · Acquisition and ownership of buildings (a) Activity assets Eligible

Montcada solar PV installationAccount 2150 · Note 7 Montcada solar PV plant €1,480,000.00 4.1 · Electricity generation using solar photovoltaic technology (a) Activity assets Eligible

Commercial vehicles 2026Account 2180 · Note 7 Commercial fleet 2026 €1,150,000.00 - - Split into 2 parts

Electric vans Commercial fleet 2026 €820,000.00 6.5 · Transport by motorbikes, passenger cars and light commercial vehicles (a) Activity assets Eligible

Diesel vans Commercial fleet 2026 €330,000.00 - - Not eligible

Store HVAC equipmentAccount 2130 Store HVAC upgrade €640,000.00 7.3 · Installation, maintenance and repair of energy efficiency equipment (c) Output or measures To decide

Office furnitureAccount 2160 - €370,000.00 - - Not eligible

Check the figures, clear what blocks the close and accept each warning with a comment. Closing makes the figures final until you reopen them.

TurnoverProvisional 24.97 % €11,600,000.00 eligible of €46,450,000.00 13.35 % aligned · €6,200,000.00

CapExProvisional 76.58 % €8,500,000.00 eligible of €11,100,000.00 69.19 % aligned · €7,680,000.00

OpExProvisional 16.07 % €278,000.00 eligible of €1,730,000.00 16.07 % aligned · €278,000.00

By activity

ActivityTurnoverCapExOpEx

4.1 · Electricity generation using solar photovoltaic technology €2,320,000.004.99 %€1,480,000.0013.33 %€96,000.005.55 %

6.5 · Transport by motorbikes, passenger cars and light commercial vehicles €0.000 %€820,000.007.39 %€0.000 %

7.3 · Installation, maintenance and repair of energy efficiency equipment €5,400,000.0011.63 %€0.000 %€0.000 %

7.7 · Acquisition and ownership of buildings €3,880,000.008.35 %€6,200,000.0055.86 %€182,000.0010.52 %

Total eligible€11,600,000.00€8,500,000.00€278,000.00

Turnover, CapEx and OpEx

Validated denominators, lines assigned to activities

Enter each denominator from your accounts, with intragroup eliminations and adjustments, and validate it. Then record each revenue stream and each CapEx and OpEx line, split the ones that cover several activities and see the eligible share before you close the figures.

Excel template to import the lines
OpEx marked as not material where Art. 2(1c) allows it
Checks before closing: 10% threshold, R&D double counting, eligible over the denominator

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Projects EU Taxonomy 2026 Criteria

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Step 3 · Criteria

Criteria, evidence and safeguards

Entities and scope1st Jan. 2026 – 31st Dec. 20263 organisations in scope

Activities

Perimeter: 0 pending, 1 excluded

ActivitySubstantial contributionDo no significant harmOutcome

CCM 7.7 · Acquisition and ownership of buildings Pending Met Pending

CCM 4.1 · Electricity generation using solar photovoltaic technology Met Met Aligned

CCM 6.5 · Transport by motorbikes, passenger cars and light commercial vehicles Transitional Partially met 1 pending Pending

CCM 7.3 · Installation, maintenance and repair of energy efficiency equipment Enabling Not met Met Not aligned · no substantial contribution

Minimum safeguards

Assessed once for the whole project (Art. 18); applies to every activity

Met

OECD Guidelines for Multinational EnterprisesHuman rights policy and whistleblowing channel, reviewed in 2025. Met Assess

UN Guiding Principles on Business and Human RightsHuman rights due diligence on critical suppliers (2025). Met Assess

ILO Declaration on Fundamental Principles and Rights at WorkThe fundamental ILO conventions, in the code of conduct. Met Assess

International Bill of Human RightsCovered by the human rights policy. Met Assess

All activities

CCM 7.7 · Acquisition and ownership of buildings

Substantial contributionPendingClimate change mitigation

Do no significant harmMetA not met rules the activity out

Minimum safeguardsMetAssessed once for the whole project (Art. 18); applies to every activity

OutcomePendingSomething is still to assess

Substantial contribution: Climate change mitigation

Pending

Assess

No response yet

Do no significant harm (DNSH)

The criteria of the act for each other objective. Where the act says N/A there is nothing to assess.

Climate change adaptationPhysical climate risk assessment of the building (2025): no material risk. Met Assess

Water and marine resourcesThe act sets no criteria for this objective N/A

Circular economyThe act sets no criteria for this objective N/A

Pollution prevention and controlThe act sets no criteria for this objective N/A

Biodiversity and ecosystemsThe act sets no criteria for this objective N/A

Criteria from 02021R2139-20260101, Annex I, Section 7.7.

Substantial contribution: Climate change mitigation

CCM 7.7 · Acquisition and ownership of buildings

What the act requires

2. For buildings built after 31 December 2020, the building meets the criteria specified in Section 7.1 of this Annex that are relevant at the time of the acquisition.

Verdict* Pending

Response How is it met? Refer to the assessment, permit or measurement.

Evidence E.g. Climate risk assessment 2025, p. 12

Name the documents and where the evidence is in them. Attaching files comes later.

PendingNot assessed yet

MetThe whole activity meets the criteria

Partially metOnly part of it does: mark the lines that do

Not metEligible but not aligned

CancelSave

Assessment saved

Criteria and evidence

Each activity against the text of the act

For each approved activity you see the substantial contribution criteria and the do-no-significant-harm criteria for the other five objectives, quoted from the Delegated Act with their source. You choose the verdict, write how it is met and where the evidence is, and the outcome updates: aligned, partially aligned or not aligned.

Verbatim legal text with CELEX, annex and section
DNSH per objective, “N/A” where the act sets no criteria
Minimum safeguards assessed once for the project

See it with my data

Article 8 report

The Annex II templates, computed from your figures and verdicts

Template 1 sums up each KPI: total, eligible, aligned and its split by objective, enabling and transitional. Template 2 breaks it down by activity. Nothing is re-keyed: change a line or a verdict and the report follows. You export it to Excel in English or Spanish, with the criteria evidence and the safeguards as appendices.

Templates 1 and 2 of Delegated Regulation 2021/2178
Provisional until Financials is closed and every criterion is decided
Excel export; the previous-year (N-1) columns stay empty for now

Projects EU Taxonomy 2026 Report

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Step 5 · Report

Article 8 report

The Annex II templates of Delegated Regulation (EU) 2021/2178, built from Financials and Criteria. Nothing is re-keyed: change the source and the report follows.

Entities and scope1st Jan. 2026 – 31st Dec. 20263 organisations in scope

Provisional figures

Financials are not closed yet.
1 activity still has criteria to assess.

Export to ExcelTemplate 1 and Template 2 for each KPI with the official headings, plus the appendices you choose. Language English Export

Criteria evidenceVerdicts, responses and evidence per activityMinimum safeguardsThe four Article 18 topicsOpen itemsInternal only, not for publication

Template 1 · Summary KPIs

Share of each KPI denominator that is eligible and aligned, with the breakdown by environmental objective.

KPITotalEligibleAligned amountAligned CCMCCAWTRCEPPCBIO EnablingTransitionalNot assessed, non-material

Turnover €46,450,000.00 24.97 % €6,200,000.00 13.35 % 13.35 %0 %0 %0 %0 %0 % 0 %0 %0 %

CapEx €11,100,000.00 76.58 % €7,680,000.00 69.19 % 69.19 %0 %0 %0 %0 %0 % 0 %0 %0 %

OpEx €1,730,000.00 16.07 % €278,000.00 16.07 % 16.07 %0 %0 %0 %0 %0 % 0 %0 %0 %

The previous-year columns (N-1) of the template stay empty in this version.

Template 2 · Activity breakdown

One row per economic activity, with all its codes; aligned shares under the objective they contribute to.

TurnoverCapExOpEx

Economic activityCodeEligibleAligned amountAligned CCMCCAWTRCEPPCBIO EnablingTransitionalAligned of eligible

Electricity generation using solar photovoltaic technologyCCM 4.1 4.99 %€2,320,000.004.99 % 4.99 %0 %0 %0 %0 %0 % --100 %

Installation, maintenance and repair of energy efficiency equipmentCCM 7.3 11.63 %€0.000 % 0 %0 %0 %0 %0 %0 % E-0 %

Acquisition and ownership of buildingsCCM 7.7 8.35 %€3,880,000.008.35 % 8.35 %0 %0 %0 %0 %0 % --100 %

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What it is

What the EU Taxonomy is

The classification system set by Regulation (EU) 2020/852 that defines which economic activities count as environmentally sustainable.

EU Taxonomy in the glossary

6
environmental objectives
Climate change mitigation and adaptation, water, circular economy, pollution and biodiversity.
3
KPIs to disclose
The share of turnover, CapEx and OpEx linked to eligible and aligned activities.
10%
materiality threshold
Activities that together stay below 10% of turnover, CapEx or OpEx can be left out of the assessment.

When an activity is aligned

Substantial contribution

It contributes substantially to at least one of the six environmental objectives.

Technical screening criteria

It meets the thresholds the delegated acts set for that activity, for example on emissions or energy efficiency.

Do no significant harm (DNSH)

It does not significantly harm any of the other five objectives.

Minimum safeguards

The company follows the OECD Guidelines, the UN Guiding Principles and the ILO core conventions.

Where the criteria for each objective sit

Environmental objective	Delegated act
Climate change mitigation	Climate Delegated Act (2021/2139)
Climate change adaptation	Climate Delegated Act (2021/2139)
Sustainable use and protection of water and marine resources	Environmental Delegated Act (2023/2486)
Transition to a circular economy	Environmental Delegated Act (2023/2486)
Pollution prevention and control	Environmental Delegated Act (2023/2486)
Protection and restoration of biodiversity and ecosystems	Environmental Delegated Act (2023/2486)

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How it works

Eligible is not the same as aligned

An activity is eligible if the delegated acts describe it. It is aligned only if it also meets all four conditions.

1Identify your eligible activitiesMatch what your company does against the activity descriptions in the delegated acts and set aside those that are not material.
2Check substantial contributionFor each eligible activity, review the technical criteria of the objective it contributes to, with its data and evidence.
3Review DNSHCheck that the activity does not harm the other five objectives: climate risks, water, waste, pollution and biodiversity.
4Verify the minimum safeguardsDocument your due diligence processes on human rights, anti-corruption, taxation and fair competition.
5Calculate and disclose the KPIsSplit turnover, CapEx and OpEx into aligned, eligible but not aligned and not eligible, and disclose them in the sustainability statement templates.

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Omnibus I

What the simplification changed in the taxonomy

Directive (EU) 2026/470 (Omnibus I) narrows who reports, and the taxonomy simplification delegated act, applicable since 1 January 2026, cuts how much.

Topic	Before	Now
Who discloses the KPIs	Companies in the original CSRD scope (from 250 employees)	Companies with more than 1,000 employees and more than €450 million turnover
Activities to assess	Every eligible activity	Only material ones: those that together stay below 10% of turnover, CapEx or OpEx can be left out
OpEx KPI	Mandatory for everyone	Exempt if OpEx is not material to your business model
Reporting templates	Extensive Disclosures Delegated Act templates	Simplified templates with far fewer datapoints
Pollution DNSH	General criterion on chemicals	Simplified criterion
Wave 1 companies now out of scope	Reporting since financial year 2024	May be exempt for 2025 and 2026, depending on each Member State’s transposition

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Why Dcycle

The taxonomy in spreadsheets or in Dcycle

What changes when activities, figures, criteria and evidence live in one project.

	Spreadsheets and email	With Dcycle
Eligible activities	Searched by hand in the Delegated Acts	Official catalogue narrowed by NACE code
Denominators	Copied from the accounts with no check	Entered row by row and validated
Technical criteria	Summarised in a spreadsheet	The act’s own text next to each verdict
Evidence	In emails and shared folders	Recorded with each verdict, open items as actions
KPIs	Recalculated by hand after every change	Computed from lines and verdicts
Report	Annex II templates built by hand	Templates 1 and 2 exported to Excel

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FAQ

EU Taxonomy frequently asked questions

Which companies have to report under the EU Taxonomy?

Article 8 of the Taxonomy Regulation applies to companies that must publish a CSRD sustainability statement. After Omnibus I, that means companies with more than 1,000 employees and more than €450 million turnover. Member States have until 19 March 2027 to transpose it, and wave 1 companies that fall below the thresholds may be exempt for 2025 and 2026.

What is the difference between an eligible and an aligned activity?

An activity is eligible when it is described in the taxonomy delegated acts. It is aligned when it also contributes substantially to an environmental objective by meeting its technical criteria, does no significant harm to the other five objectives (DNSH) and the company meets the minimum safeguards. Both shares are disclosed.

Which KPIs are disclosed, and where?

The share of turnover, CapEx and OpEx associated with aligned, eligible but not aligned, and not eligible activities. They are disclosed in the sustainability statement of the management report, within the environmental information, using the Disclosures Delegated Act templates.

What does the 10% materiality threshold mean?

Under the simplification applicable since 1 January 2026, non-financial companies do not have to assess the eligibility or alignment of activities that together account for less than 10% of their turnover, CapEx or OpEx. They can also skip the OpEx KPI when OpEx is not material to their business model.

Does Dcycle calculate taxonomy alignment automatically?

Dcycle computes the KPIs, but it does not decide for you. From your validated denominators, the numerator lines you assign to approved activities and the verdict on each criterion, it calculates the eligible and aligned share of turnover, CapEx and OpEx and fills Templates 1 and 2 of Annex II. Whether an activity meets its substantial contribution and DNSH criteria is decided by your team and your experts, with the text of the act in front of them; Dcycle records each verdict with its response and evidence. The report is exported to Excel.

Why am I asked for taxonomy data if I am not obliged to report?

Because banks calculate their green asset ratio (GAR) from their clients’ information and asset managers need it for SFDR. Green loans and green bonds also tend to require proof of how much of the investment is aligned.

What evidence does the assurance provider usually ask for?

The accounting support for the denominators and for the split of turnover, CapEx and OpEx by activity, and proof of each technical criterion: energy performance certificates, emissions measurements, equipment data sheets, climate risk assessments and the policies covering the minimum safeguards. In Dcycle each verdict keeps its response and the reference to its evidence, and the Excel export can include them as an appendix.

Does the taxonomy apply if my company is outside the EU?

Non-EU groups fall into scope through the CSRD rules for third-country companies: more than €450 million net turnover in the EU, with a subsidiary or branch above €200 million. The taxonomy disclosure then goes in the sustainability report covering the EU business.

Talk to our team

We work out with you how to prepare your EU Taxonomy reporting

In 30 minutes we look at your case: whether it applies after Omnibus I, which activities may be eligible and how your figures and evidence would go through the EU Taxonomy project up to the Article 8 report.

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