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Updated for 2026 - Including Omnibus Simplification

Navigate the EU Taxonomy with Confidence

The definitive guide to the EU's classification system for environmentally sustainable economic activities. Understand what it means for your business, your buildings, and your investments.

13
Guide Sectors
150+
Official Compass Activities
6
Environmental Objectives
4
Alignment Conditions

What is the EU Taxonomy?

The EU Taxonomy is a classification system that defines which economic activities are environmentally sustainable. Established under the European Green Deal, it provides a common language for investors, companies, and policymakers.

Its purpose is to prevent greenwashing and redirect capital toward activities that genuinely contribute to environmental objectives - from climate change mitigation to biodiversity protection.

The official EU Taxonomy Compass lists 150+ activities across 16 sector groups. This guide currently publishes 77 activity pages across 13 guide sectors.

4 Alignment Conditions

1
Substantial Contribution
Significantly contribute to at least one environmental objective
2
Do No Significant Harm
Not negatively impact any other environmental objective
3
Minimum Safeguards
Comply with OECD, UN, and ILO human rights standards
4
Technical Screening Criteria
Meet specific thresholds defined in Delegated Acts

Who Must Comply?

The EU Taxonomy applies to companies and financial institutions in scope of the Corporate Sustainability Reporting Directive (CSRD).

Non-Financial Companies

Companies in scope of CSRD must report the % of turnover and CAPEX aligned with each environmental objective.

Financial Institutions

Banks must disclose their Green Asset Ratio (GAR) - the share of taxonomy-aligned assets in their portfolio.

Asset Managers

Fund managers must disclose taxonomy alignment of products marketed under SFDR sustainability labels.

Reporting Timeline

Jan 2024
Eligibility reporting for all 6 objectives
Jan 2025
Alignment reporting - non-financial companies
Jan 2026
Alignment reporting - financial companies

Explore This Guide's Catalog

Browse this guide's published subset: 77 activity pages across 13 sectors. Use the official Compass for the complete 16-sector-group, 150+ activity inventory.

Need Microclimate Analysis?

Appendix A calls for proportionate, forward-looking climate-risk evidence. Where local conditions are material, CFD can add optional building-level analysis; it is not prescribed.