Centro de Mando de Sostenibilidad 15 elementos
EU Taxonomy Alignment Assessment Checklist
Esta lista de verificación está en inglés.
Assess economic activities against the EU Taxonomy for eligibility, substantial contribution, do-no-significant-harm, and minimum safeguards.
EU Taxonomy Regulation
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Eligibility Screening
- Have economic activities been mapped to the Taxonomy-eligible activities in the delegated acts? *
- Is each activity assigned to one or more of the six environmental objectives? *
- Are eligible turnover, CapEx, and OpEx amounts identified for each mapped activity? *
Substantial Contribution
- Does each eligible activity meet the technical screening criteria for substantial contribution? *
- Is supporting quantitative evidence (thresholds, metrics) documented per activity? *
- Is each activity classified where relevant as enabling or transitional?
Do No Significant Harm (DNSH)
- Has DNSH been assessed against all other five environmental objectives for each activity? *
- Are climate adaptation and mitigation DNSH criteria evidenced (e.g., climate risk assessment)? *
- Are DNSH criteria for water, pollution, circular economy, and biodiversity assessed and evidenced? *
Minimum Safeguards
- Are minimum safeguards (OECD Guidelines, UN Guiding Principles, ILO, human rights) met? *
- Is a human rights due diligence process aligned with the UNGP and OECD Guidelines in place? *
- Are compliance controls for anti-corruption, taxation, and fair competition in place? *
KPI Calculation & Disclosure
- Are Taxonomy-eligible and Taxonomy-aligned Turnover, CapEx, and OpEx KPIs calculated? *
- Enter the percentage of Taxonomy-aligned turnover.
- Are KPIs disclosed using the mandatory reporting templates and avoiding double counting? *
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