EU Taxonomy Alignment Report
Overview
Prepare Article 8 EU Taxonomy eligibility and alignment disclosures for CSRD sustainability statements, including activity mapping, technical screening criteria, DNSH, minimum safeguards, turnover / CapEx / OpEx KPIs, Annex II tables, and ESRS E1-E5 cross-references.
What It Covers
- Eligible-activity inventory with NACE-to-Taxonomy mapping
- Technical screening criteria worksheet for substantial contribution
- DNSH screening across the other environmental objectives
- Minimum safeguards screening for human rights, corruption, taxation, and fair competition
- Turnover, CapEx, and OpEx KPI worksheets with financial-statement reconciliation
- Article 8 reporting tables and ESRS E1-E5 cross-reference appendix
Example Conversation
You: We need the EU Taxonomy Article 8 section for our FY2025 CSRD report. We manufacture HVAC systems, have a transition-plan CapEx program, and uploaded the finance mapping plus E1-E5 workpapers.
Agent: I will build the Article 8 pack from the source files, starting with the eligible-activity inventory and then testing alignment activity by activity. I will not claim alignment unless eligibility, technical screening, DNSH, minimum safeguards, and KPI evidence are all present.
You: Please flag anything assurance will challenge.
Agent: I found two blockers: one heat-pump activity has substantial-contribution evidence but no climate adaptation risk assessment for DNSH, and one shared CapEx pool needs an allocation rule to avoid double counting. I will mark those as pending and keep them out of the aligned numerator until the evidence is supplied.
Sample Output Excerpt
Below is a condensed excerpt from an Article 8 disclosure pack:
Turnover KPI Worksheet
| Activity | NACE | Delegated Act activity | Eligible turnover | Aligned turnover | Evidence |
|---|---|---|---|---|---|
| Heat-pump systems | C28.25 | Climate Delegated Act 2021/2139, Annex I, mitigation | EUR 42.4m | EUR 38.1m | TSC-HP-01, DNSH-HP-03, MS-2025-02 |
| Legacy gas boilers | C25.21 | No eligible Taxonomy activity identified | EUR 18.6m | EUR 0.0m | ELIG-LEG-01 |
Denominator reconciliation: total consolidated net turnover of EUR 96.0m agrees to Note 4 of the financial statements. Intercompany eliminations of EUR 2.1m are excluded before KPI calculation.
Alignment conclusion: heat-pump turnover is included in the aligned numerator only for units with substantial-contribution evidence, DNSH support for the other five objectives, and minimum-safeguards clearance.
Extension Tools
validate_eu_taxonomy_alignment checks a Markdown or text draft for required Article 8 report elements: Taxonomy Regulation / Article 8 basis, evidence owner traceability, Climate and Environmental Delegated Act references, current Commission notice status, eligible-activity inventory, six environmental objectives, technical screening criteria, DNSH, climate adaptation risk assessment, minimum safeguards, anti-double-counting controls, turnover / CapEx / OpEx KPI reconciliations, Article 8 tables, and ESRS E1-E5 cross-references.
Run it after drafting the full report or a specific worksheet. The outputType parameter can validate the full report or a narrower activity inventory, technical-screening worksheet, DNSH worksheet, minimum-safeguards worksheet, KPI worksheet, Article 8 table set, or cross-reference appendix.
Getting Started
Add the entity profile, activity inventory, finance mapping, ESRS E1-E5 workpapers, DNSH evidence, and minimum-safeguards evidence to the workspace. Activate the skill and ask for the Article 8 report for the target reporting year. The agent will map eligible activities, test alignment, build KPI worksheets, draft the Article 8 tables, and run the validator before finalizing.