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EU Taxonomy Alignment Assessment Checklist

Este checklist está em inglês.

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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