An economic activity is described as taxonomy-eligible if technical assessment criteria are defined for the activity in question in the EU taxonomy. This term therefore merely describes the fact that a business activity can be assigned to one of the activities described in the EU taxonomy - regardless of whether other criteria are met. The designation as a taxonomy-eligible economic activity does not in itself provide any information as to whether an activity is good or bad for the environment or has any other effect in relation to the six environmental objectives of the EU taxonomy.
For companies that prepare non-financial reports because they fall under the Non-Financial Reporting Directive (NFRD) and must report on a taxonomy-related basis from 2022, the taxonomy-eligible share of turnover, total investments and operating expenses must be stated for the reporting period.
Taxonomy-aligned are all taxonomy-eligible economic activities that cumulatively fulfill all other defined criteria in accordance with the EU Taxonomy Regulation (Regulation (EU) 2020/852):
From the 2023 financial year (with the 2024 report), information must be provided on the taxonomy alignment of economic activities. Until then, the simplified reporting obligations regarding taxonomy eligibility apply.
