Substantial contribution
It contributes substantially to at least one of the six environmental objectives.
EU Taxonomy · Regulation (EU) 2020/852 · CSRD
EU Taxonomy reporting: every percentage backed by its data and evidence
Companies in CSRD scope disclose how much of their turnover, CapEx and OpEx is eligible and aligned. Dcycle collects the activity data and the evidence, keeps them traceable and builds the CSRD report where that disclosure goes. Our experts guide you through the eligibility and alignment analysis.
- Activity data with its source invoice
- Evidence attached to every data point
- Pre-audit before your assurance provider
- Experts who guide the alignment analysis
GDPR compliant · data hosted in Europe · ISO 27001
2,000+ companies already prepare their sustainability data with Dcycle
What you are asked for
Who asks for your taxonomy figures and where it gets stuck
It comes down to three percentages, but each one depends on data held by finance, by your sites and by your suppliers.
Assurance provider Every taxonomy KPI traceable to the accounts and to the evidence for each technical criterion. Certificates and measurements scattered across emails and shared folders. Every data point with its attached document, and a data pre-audit before assurance.
Banks and investors How much of your turnover and CapEx is aligned, for green financing or for their own GAR. The analysis was done once and nobody has updated it. Our experts review each activity with you, using the data you already hold in Dcycle.
Finance Turnover, CapEx and OpEx split by taxonomy economic activity. The accounts do not classify by activity, so the split lives in a separate spreadsheet. The split is worked through with our experts and its support is attached as evidence.
Operations and maintenance Energy, fuel, water and waste figures per site for the technical criteria and DNSH. The data sits in PDF invoices that someone copies by hand. Leia reads the invoices, with per-field confidence and the PDF stored next to the data.
Suppliers Data sheets, certificates and emissions data for purchased equipment, works or services. Requests go out by email and nobody knows who has replied. A supplier questionnaire sent from Dcycle, with each status: pending, responded or expired.
CSRD team The taxonomy disclosure inside the sustainability statement, consistent with E1. The taxonomy is written in a separate Word file that does not match the rest. The CSRD report in the collaborative editor, with section validation and Word download.
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Product
From invoice to report, with the evidence for every data point
Invoice reading
Activity data comes from your invoices, not from a spreadsheet
For each site you upload combustion, electricity, recharging, process, water and waste invoices. Leia extracts the dates, quantity and amount, and shows its confidence level field by field. The PDF is kept as the source of each entry.
- Per-field confidence: supplier, dates, amount and invoice ID
- The original PDF linked to each consumption entry
- The same data feeds your carbon footprint and the technical criteria
Suppliers
What your suppliers hold, requested and tracked in one place
Import your suppliers, send the questionnaire to those who have not received it yet and see on each card the contact, the date sent and the status. The not sent, pending, responded and expired counters update on their own.
- Send to every pending supplier in one click
- Status per supplier: not sent, pending, responded, expired
- Answers come in through the supplier portal
Control and pre-audit
You know what is missing before your assurance provider tells you
The Control tab sums up how many data points are processed, pending review or still processing, and shows month by month which site of each group company has uploaded its consumption. One click runs a pre-audit of the project data and you download the report.
- Monthly coverage per site and per group company
- Data pending review, one click away from being fixed
- Data pre-audit with a downloadable report
CSRD report
The taxonomy goes in the sustainability statement, and that report is written in Dcycle
Several people edit the CSRD report at once: comment on a paragraph, mention whoever owns the data and resolve the thread when it is ready. The outline shows which sections are validated, every version is saved and you download it in Word.
- Real-time editing and mentions in comments
- Section-by-section validation in the outline
- Leia, KPIs from your data and versions in the same editor
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What it is
What the EU Taxonomy is
The classification system set by Regulation (EU) 2020/852 that defines which economic activities count as environmentally sustainable.
EU Taxonomy in the glossary- 6
environmental objectives
Climate change mitigation and adaptation, water, circular economy, pollution and biodiversity.
- 3
KPIs to disclose
The share of turnover, CapEx and OpEx linked to eligible and aligned activities.
- 10%
materiality threshold
Activities that together stay below 10% of turnover, CapEx or OpEx can be left out of the assessment.
When an activity is aligned
Technical screening criteria
It meets the thresholds the delegated acts set for that activity, for example on emissions or energy efficiency.
Do no significant harm (DNSH)
It does not significantly harm any of the other five objectives.
Minimum safeguards
The company follows the OECD Guidelines, the UN Guiding Principles and the ILO core conventions.
Where the criteria for each objective sit
| Environmental objective | Delegated act |
|---|---|
| Climate change mitigation | Climate Delegated Act (2021/2139) |
| Climate change adaptation | Climate Delegated Act (2021/2139) |
| Sustainable use and protection of water and marine resources | Environmental Delegated Act (2023/2486) |
| Transition to a circular economy | Environmental Delegated Act (2023/2486) |
| Pollution prevention and control | Environmental Delegated Act (2023/2486) |
| Protection and restoration of biodiversity and ecosystems | Environmental Delegated Act (2023/2486) |
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How it works
Eligible is not the same as aligned
An activity is eligible if the delegated acts describe it. It is aligned only if it also meets all four conditions.
- 1Identify your eligible activitiesMatch what your company does against the activity descriptions in the delegated acts and set aside those that are not material.
- 2Check substantial contributionFor each eligible activity, review the technical criteria of the objective it contributes to, with its data and evidence.
- 3Review DNSHCheck that the activity does not harm the other five objectives: climate risks, water, waste, pollution and biodiversity.
- 4Verify the minimum safeguardsDocument your due diligence processes on human rights, anti-corruption, taxation and fair competition.
- 5Calculate and disclose the KPIsSplit turnover, CapEx and OpEx into aligned, eligible but not aligned and not eligible, and disclose them in the sustainability statement templates.
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Omnibus I
What the simplification changed in the taxonomy
Directive (EU) 2026/470 (Omnibus I) narrows who reports, and the taxonomy simplification delegated act, applicable since 1 January 2026, cuts how much.
| Topic | Before | Now |
|---|---|---|
| Who discloses the KPIs | Companies in the original CSRD scope (from 250 employees) | Companies with more than 1,000 employees and more than €450 million turnover |
| Activities to assess | Every eligible activity | Only material ones: those that together stay below 10% of turnover, CapEx or OpEx can be left out |
| OpEx KPI | Mandatory for everyone | Exempt if OpEx is not material to your business model |
| Reporting templates | Extensive Disclosures Delegated Act templates | Simplified templates with far fewer datapoints |
| Pollution DNSH | General criterion on chemicals | Simplified criterion |
| Wave 1 companies now out of scope | Reporting since financial year 2024 | May be exempt for 2025 and 2026, depending on each Member State’s transposition |
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Why Dcycle
The taxonomy in spreadsheets or in Dcycle
What changes when the data and the evidence live in the same place as the report.
| Spreadsheets and email | With Dcycle | |
|---|---|---|
| Activity data | Copied by hand from invoices | Leia reads the invoices and keeps the PDF |
| Evidence for the criteria | In shared folders | Attached to each data point |
| Supplier information | Emails with no tracking | Questionnaire with each supplier’s status |
| Assurance | Gaps show up during the audit | Data pre-audit beforehand |
| Report | Clashing Word versions | Collaborative editor with section validation |
| Alignment analysis | On your own, with the delegated acts | With Dcycle’s experts |
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FAQ
EU Taxonomy frequently asked questions
Which companies have to report under the EU Taxonomy?
Article 8 of the Taxonomy Regulation applies to companies that must publish a CSRD sustainability statement. After Omnibus I, that means companies with more than 1,000 employees and more than €450 million turnover. Member States have until 19 March 2027 to transpose it, and wave 1 companies that fall below the thresholds may be exempt for 2025 and 2026.
What is the difference between an eligible and an aligned activity?
An activity is eligible when it is described in the taxonomy delegated acts. It is aligned when it also contributes substantially to an environmental objective by meeting its technical criteria, does no significant harm to the other five objectives (DNSH) and the company meets the minimum safeguards. Both shares are disclosed.
Which KPIs are disclosed, and where?
The share of turnover, CapEx and OpEx associated with aligned, eligible but not aligned, and not eligible activities. They are disclosed in the sustainability statement of the management report, within the environmental information, using the Disclosures Delegated Act templates.
What does the 10% materiality threshold mean?
Under the simplification applicable since 1 January 2026, non-financial companies do not have to assess the eligibility or alignment of activities that together account for less than 10% of their turnover, CapEx or OpEx. They can also skip the OpEx KPI when OpEx is not material to their business model.
Does Dcycle calculate taxonomy alignment automatically?
No. Dcycle has no automatic alignment calculator. It gathers the activity data and evidence the analysis needs (invoices, consumption per site, supplier answers), keeps them traceable and builds the CSRD report where the taxonomy disclosure goes. The eligibility and alignment analysis, activity by activity, is done by our experts together with you.
Why am I asked for taxonomy data if I am not obliged to report?
Because banks calculate their green asset ratio (GAR) from their clients’ information and asset managers need it for SFDR. Green loans and green bonds also tend to require proof of how much of the investment is aligned.
What evidence does the assurance provider usually ask for?
The accounting support for the split of turnover, CapEx and OpEx by activity, and proof of each technical criterion: energy performance certificates, emissions measurements, equipment data sheets, climate risk assessments and the policies covering the minimum safeguards. In Dcycle every data point keeps its source document and the pre-audit shows what is missing before assurance.
Does the taxonomy apply if my company is outside the EU?
Non-EU groups fall into scope through the CSRD rules for third-country companies: more than €450 million net turnover in the EU, with a subsidiary or branch above €200 million. The taxonomy disclosure then goes in the sustainability report covering the EU business.
Talk to our team
We work out with you how to prepare your EU Taxonomy reporting
In 30 minutes we look at your case: whether it applies after Omnibus I, which activities may be eligible, which data and evidence you already have and how they reach the CSRD report.
- Dedicated specialist
- No commitment
- Data hosted in Europe (GDPR)