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MetricEU Taxonomy Article 8 reporting

EU Taxonomy asset-manager investment KPI profile

Measurement answer

What this metric measures

Reports eu taxonomy asset-manager investment kpi profile under the applicable EU Taxonomy Article 8 disclosure rules.

Specification

Metric specification

Result format
Multi-field profile
Unit
Structured profile — see field-level units
Reporting basis
Annual reporting period aligned with the related financial statements
Aggregation
Aggregate only compatible, non-overlapping observations with the same reporting entity type, period, population, numerator, denominator, accounting basis, currency scale and EU Taxonomy rule edition.
Pillar
Environmental
Topic
EU Taxonomy Article 8 reporting
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

The value-weighted proportion of an asset manager’s covered investments associated with Taxonomy-aligned or Taxonomy-eligible activities.

Verified source occurrences

Framework coverage

This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.

  • Adopting Disclosure

    EU sustainable-finance rules

    Source evidence
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Page 26, Annex III, point 1.1(a) | Page 26, Annex III, point 1.1(b) | Page 26, Annex III, point 1.1(c) | Page 26, Annex III, point 1.1(d) | Page 26, Annex III, point 1.1(e) | Page 26, Annex III, point 1.1, third subparagraph | page 28, Annex IV row 10 | page 28, Annex IV row 12 | page 28, Annex IV row 13 | page 28, Annex IV row 15 | page 28, Annex IV row 16 | page 28, Annex IV row 17 | page 28, Annex IV row 19 | page 28, Annex IV row 21 | page 28, Annex IV row 23 | page 28, Annex IV row 7 | page 28-29, Annex IV | page 29, Annex IV breakdown of covered assets row 26 | page 29, Annex IV breakdown of covered assets row 27 | page 29, Annex IV breakdown of covered assets row 30 | Page 26, Annex III, point 1 | Page 26, Annex III, point 1.1 | Page 26, Annex III, point 1.1(a) | Page 26, Annex III, point 1.1(d) | Page 26, Annex III, point 1.1(e) | page 28, Annex IV row 1 | page 28, Annex IV row 11 | page 28, Annex IV row 14 | page 28, Annex IV row 18 | page 28, Annex IV row 20 | page 28, Annex IV row 22 | page 28, Annex IV row 24 | page 28, Annex IV row 3 | page 28, Annex IV row 4 | page 28, Annex IV row 5 | page 28, Annex IV row 6 | page 28, Annex IV row 8 | page 28, Annex IV row 9 | page 29, Annex IV breakdown of covered assets row 28 | page 29, Annex IV breakdown of covered assets row 29 | page 29, Annex IV row 25
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    04bab27b-8b7a-4925-a99a-27b6b7188bdb
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 29, Annex IV row 25
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    0a16434d-635b-4ca8-bdb6-d4af7feef0bd
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 28, Annex IV row 22
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    0e39900a-b4ce-41d2-955b-1b5bb5f8bbff
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 26, Annex III, point 1.1(e)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    151553a7-56bb-41af-8a57-f08b30179185
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 28, Annex IV row 24
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    16e7a043-6f28-4442-a252-6e37b2723dbe
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 28, Annex IV row 4
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    17cf95df-9869-41ff-a419-391d3012c6a3
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 28, Annex IV row 1
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    17ea4436-dbaa-403c-9ce6-7b20886822be
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 28, Annex IV row 3
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    1cbf0c7d-c967-48a5-b690-5e37bb8c82c4
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 26, Annex III, point 1.1(e)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    1f2d9674-db4e-405e-be65-1d5197dc9226
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 28, Annex IV row 23
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    2071c403-6b4b-4776-9ac0-8fcbd4e07420
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 28, Annex IV row 20
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    22b1530b-500e-4c78-9274-778b82eeac25
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 28, Annex IV row 21
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    28b92145-e72b-41ac-9ed7-898d852356ce
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 29, Annex IV breakdown of covered assets row 30
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    2be7bf4f-536f-4272-a410-7eef723cf18b
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 28, Annex IV row 8
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    2f52ebe0-8dc1-4a4d-8709-5d2acb2605b6
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 28, Annex IV row 9
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    30aa4f93-b0a3-4fed-8c8c-29574b1a68de
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 29, Annex IV breakdown of covered assets row 26
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    3a4e0b9e-2f4a-4287-8122-20a30c950f10
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 26, Annex III, point 1.1(b)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    3c10f3df-e134-4fe7-ac51-a45d7d8b9436
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 26, Annex III, point 1.1(d)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    552a9c9d-40f2-4aa3-ae4c-b2f0ec0ab0d2
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 26, Annex III, point 1.1(e)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    5c2402be-7902-48bc-87b3-0e3c36d033da
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 28, Annex IV row 6
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    5e1be507-cdaf-410f-ae97-b763da54934f
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 26, Annex III, point 1.1, third subparagraph
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    61dc5b36-e3e0-4ccc-b3c3-4fd812a5a1e7
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 26, Annex III, point 1
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    66523d93-3eee-4b73-aa82-79f196365ac3
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 28, Annex IV row 5
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    672b52f9-70e1-42f8-adb1-a524e1232139
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 26, Annex III, point 1.1(a)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    6b64d51e-0871-4e16-8d6e-1a0d66d4d828
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 26, Annex III, point 1.1(d)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    70dd8329-4d91-46e9-bce4-0a52cfce89bd
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 28, Annex IV row 13
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    72b57305-af32-4884-ad6c-fa4d3f260b17
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 26, Annex III, point 1.1(e)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    737552ea-1185-4d3b-891b-ccfa38c58c3a
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 26, Annex III, point 1.1
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    73cc756e-5dd8-47e7-a7ba-034244cc3958
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 28, Annex IV row 19
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    758f9f55-e5a4-4183-a816-69f7ab2ea1f6
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 26, Annex III, point 1.1(e)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    7bba798d-7977-4171-aec7-a23fd26bba89
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 29, Annex IV breakdown of covered assets row 28
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    7c14af63-6301-4155-a303-5ab9a1699c0a
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 28, Annex IV row 12
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    7dbf630c-9af1-4fdc-8455-a2615ba4e5f1
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 28, Annex IV row 18
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    82fd560a-e695-48ad-a485-8cf1b6d81d3f
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 28, Annex IV row 7
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    8542952f-3576-417a-aa95-16cea52d40c8
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 28, Annex IV row 15
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    8f661128-d04e-4dc7-a44b-ab98b82c5bb5
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 28, Annex IV row 17
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    9eb0221d-e904-4052-a2fe-42825ad26060
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 26, Annex III, point 1.1(a)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    a02da0f4-44aa-4543-90a3-24b144e25e6c
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 28, Annex IV row 10
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    a6049f1d-c256-4871-9f97-15a200c3a6d3
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 28-29, Annex IV
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    ab1bc821-d851-444b-be2c-ed0558ad87ae
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 28, Annex IV row 11
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    b043a92e-560a-414c-904c-247b54c8e2d0
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 28, Annex IV row 16
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    cdef0bc7-765f-42e5-9012-e5c86bef4c6b
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 28, Annex IV row 14
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    cdf18779-df08-4976-b9db-878b956c0600
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 26, Annex III, point 1.1(c)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    d1d0029b-6ea1-4783-b478-6c5507833da7
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 26, Annex III, point 1.1(c)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    d44cbdd6-b2b4-4d5b-9399-da0f83e69f25
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 26, Annex III, point 1.1(b)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    e2571e5a-10dd-4c45-9f59-2e1eea657d55
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 26, Annex III, point 1.1(d)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    e6092a77-71e9-4a66-8afa-2d3648ee915b
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 29, Annex IV breakdown of covered assets row 27
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    ee747ad5-5c0b-4322-b48e-38559183fd65
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 29, Annex IV breakdown of covered assets row 29
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    feaea231-df34-4d82-9ae6-65d7d323c82f
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 26, Annex III, point 1.1(e)
    Open official framework source

Value structure

Dimensions and units

Unit
Structured profile — see field-level units
Reporting basis
Annual reporting period aligned with the related financial statements

Unit meaning: Each field retains its source-defined currency, percentage or categorical unit, reporting population, denominator, period and legal edition.

Table fields and units

  • Qualifying numerator amount and currency
  • Compatible denominator amount and currency
  • Reported percentage
  • Economic activity, environmental objective and assessment state
  • Rule edition, applicability and method notes
  • Article 8 edition, whole-edition choice and applicability status

Published dimensions

  • Turnover-based or CapEx-based investee KPI
  • Investment type
  • Investee type
  • Reporting entity and consolidation boundary
  • Environmental objective
  • Taxonomy eligibility and alignment status
  • Current consolidated, historical transitional or future-effective applicability
  • Commission Delegated Regulation (EU) 2021/2178 amendment origin and edition
  • Article 8 whole-edition basis: consolidated 2026, complete FY2025 legacy option, historical transition or future-effective 2028

Calculation method

Formula information

Status
Specified
Formula type
Percentage

Formula

P = N / D * 100

Apply the source-defined Article 8 method only within the declared reporting entity, population, denominator, accounting basis, period and legal edition. The consolidated Article 8 source explicitly requires this reportable result. Repeated template rows and columns are consolidated into one boundary-preserving structured profile.

Variables

SymbolVariableDefinitionUnit
Nqualifying numeratorSource-defined qualifying amount for the same reporting entity, population, boundary, period, accounting basis and edition.reporting currency
Dcompatible denominatorComplete source-defined denominator for the same reporting entity, population, boundary, period, accounting basis and edition.reporting currency

Verified sources

Evidence and status sources

Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.

Measurement evidence

  • Measurement evidenceChecked 28 August 2026

    EU Taxonomy Article 8 Disclosure Delegated Act

    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Locator
    Page 26, Annex III, point 1.1(a) | Page 26, Annex III, point 1.1(b) | Page 26, Annex III, point 1.1(c) | Page 26, Annex III, point 1.1(d) | Page 26, Annex III, point 1.1(e) | Page 26, Annex III, point 1.1, third subparagraph | page 28, Annex IV row 10 | page 28, Annex IV row 12 | page 28, Annex IV row 13 | page 28, Annex IV row 15 | page 28, Annex IV row 16 | page 28, Annex IV row 17 | page 28, Annex IV row 19 | page 28, Annex IV row 21 | page 28, Annex IV row 23 | page 28, Annex IV row 7 | page 28-29, Annex IV | page 29, Annex IV breakdown of covered assets row 26 | page 29, Annex IV breakdown of covered assets row 27 | page 29, Annex IV breakdown of covered assets row 30 | Page 26, Annex III, point 1 | Page 26, Annex III, point 1.1 | Page 26, Annex III, point 1.1(a) | Page 26, Annex III, point 1.1(d) | Page 26, Annex III, point 1.1(e) | page 28, Annex IV row 1 | page 28, Annex IV row 11 | page 28, Annex IV row 14 | page 28, Annex IV row 18 | page 28, Annex IV row 20 | page 28, Annex IV row 22 | page 28, Annex IV row 24 | page 28, Annex IV row 3 | page 28, Annex IV row 4 | page 28, Annex IV row 5 | page 28, Annex IV row 6 | page 28, Annex IV row 8 | page 28, Annex IV row 9 | page 29, Annex IV breakdown of covered assets row 28 | page 29, Annex IV breakdown of covered assets row 29 | page 29, Annex IV row 25

    Supports: The official consolidated Article 8 instrument supports the identity, boundary and method basis of “EU Taxonomy asset-manager investment KPI profile”.

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Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: EU Taxonomy Article 8 Disclosure Delegated Act, Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026.

  • Reporting entity type, consolidation boundary, financial year, currency and scale
  • Numerator, compatible denominator, inclusions, exclusions and non-assessed or non-material treatment
  • Taxonomy eligibility or alignment state, environmental objective and applicable delegated-act criteria edition
  • Turnover-versus-CapEx basis, stock-versus-flow status and counterparty or instrument population where applicable
  • Commission Delegated Regulation (EU) 2021/2178 consolidated edition, amendment origin and historical or future applicability
  • Whole-edition choice disclosed for a financial year starting in 2025
  • Article 8 whole-edition choice, including any complete FY2025 legacy-edition election

Record-specific limitations

  • This metric supports structured source lookup and is not legal advice or an assertion that an activity is environmentally sustainable.
  • Amounts and percentages from different entity types, populations, denominators, accounting bases, periods or rule editions are not interchangeable or aggregable.
  • Blank, unavailable, non-assessed and non-material values are reporting states and must never be inferred as zero.
  • Historical Article 10 transition rows and future-effective amendments must remain separate from this current-edition result.
  • For a financial year starting in 2025, apply either the complete rules applicable on 31 December 2025 or the complete amended rules from 1 January 2026, disclose the chosen edition and never mix the two rule sets.
  • For financial year 2025, the undertaking must use either the current consolidated edition or the complete pre-simplification legacy edition; fields from those editions must never be mixed.

Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.

Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.