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MetricEU Taxonomy Article 8 reporting

EU Taxonomy credit-institution non-financial-undertaking total-financing Green Asset Ratio

Measurement answer

What this metric measures

Reports eu taxonomy credit-institution non-financial-undertaking total-financing green asset ratio 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

Covered loans, debt securities and equity financing of non-financial undertakings associated with Taxonomy-aligned activities, divided by the compatible total financing population.

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 31, section 1.2.1.1 | PAGE 31, section 1.2.1.1 table, Climate change mitigation, First step | PAGE 31, section 1.2.1.1 table, Climate change mitigation, Green asset ratio (GAR) | PAGE 42, section 1.2.1.6(b) | Page 10, Article 7(8)(a) | Page 32, Green asset ratio table, Climate change adaptation, First step | Page 32, Green asset ratio table, Climate change adaptation, Green asset ratio (GAR) | Page 32, Green asset ratio table, Water and marine resources, First step | Page 32, Green asset ratio table, Water and marine resources, Green asset ratio (GAR) | Page 33, Green asset ratio (GAR) table, Circular economy (CE), First step | Page 33, Green asset ratio (GAR) table, Circular economy (CE), GAR | Page 33, Green asset ratio (GAR) table, Pollution (PPC), First step | Page 33, Green asset ratio (GAR) table, Pollution (PPC), GAR | Page 34, Environmental objectives / Green asset ratio (GAR) table, BIO | Page 34, Environmental objectives / Green asset ratio (GAR) table, BIO, First step | p.55, section 3 table row 7 | p.58, Template 4 row 7 | page 38, point (iv)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    09ed7943-f8b0-42a1-aa2e-76ad02c934e2
    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 38, point (iv)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    4fb97d3c-28cb-404c-b285-bfaf8a6508ec
    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 32, Green asset ratio table, Water and marine resources, Green asset ratio (GAR)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    611f3724-ef44-43cd-94d1-190869e39443
    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 38, point (iv)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    689acd46-3e02-4e56-bfff-070ab7e2c36e
    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 42, section 1.2.1.6(b)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    6a2df10a-df75-43e8-acf8-e9f83b9d9887
    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 34, Environmental objectives / Green asset ratio (GAR) table, BIO, First step
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    6b27cffa-9669-416a-ab9d-192357114b7e
    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 33, Green asset ratio (GAR) table, Pollution (PPC), GAR
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    79788410-1c2d-44f4-bee8-3b7154d9d775
    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 33, Green asset ratio (GAR) table, Pollution (PPC), First step
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    889be685-d998-4111-9c3b-7379c21c4e47
    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 10, Article 7(8)(a)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    a7213799-5b02-4ac3-bf10-e2b299a034e4
    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
    p.55, section 3 table row 7
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    b034a089-25fb-4c01-a2c7-12e41c3235bb
    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 33, Green asset ratio (GAR) table, Circular economy (CE), GAR
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    b8342908-4383-4dad-8572-c1fdfcbb1c75
    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 34, Environmental objectives / Green asset ratio (GAR) table, BIO
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    b84368d0-a266-4f5d-9aed-455c40db9308
    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
    p.58, Template 4 row 7
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    c9376985-d421-4e46-8e06-4f1751be4ffc
    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 33, Green asset ratio (GAR) table, Circular economy (CE), First step
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    ce47fecf-3416-47e6-8d5f-a3c4f8c0a911
    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 38, point (iv)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    cfbd6672-b49c-4ee3-bf76-944bf292ddc4
    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 31, section 1.2.1.1
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    d32a8335-546f-4c83-a8e8-b24c35a2d553
    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 32, Green asset ratio table, Climate change adaptation, First step
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    d34e81cb-ecd5-4c34-a543-abeabc853654
    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 31, section 1.2.1.1
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    e37585f5-58d5-4450-880a-b00d2b70deba
    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 32, Green asset ratio table, Water and marine resources, First step
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    e86ade10-9e42-456f-87c4-32d458890cdc
    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 31, section 1.2.1.1 table, Climate change mitigation, Green asset ratio (GAR)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    f50e2210-29ab-451c-a9f7-a7d79d88aa06
    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 32, Green asset ratio table, Climate change adaptation, Green asset ratio (GAR)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    fb6badbb-81b3-4ed0-aa30-0326665ecf4a
    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 31, section 1.2.1.1 table, Climate change mitigation, First step
    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

  • Instrument type
  • Turnover-based or CapEx-based counterparty KPI
  • Stock or flow
  • 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 31, section 1.2.1.1 | PAGE 31, section 1.2.1.1 table, Climate change mitigation, First step | PAGE 31, section 1.2.1.1 table, Climate change mitigation, Green asset ratio (GAR) | PAGE 42, section 1.2.1.6(b) | Page 10, Article 7(8)(a) | Page 32, Green asset ratio table, Climate change adaptation, First step | Page 32, Green asset ratio table, Climate change adaptation, Green asset ratio (GAR) | Page 32, Green asset ratio table, Water and marine resources, First step | Page 32, Green asset ratio table, Water and marine resources, Green asset ratio (GAR) | Page 33, Green asset ratio (GAR) table, Circular economy (CE), First step | Page 33, Green asset ratio (GAR) table, Circular economy (CE), GAR | Page 33, Green asset ratio (GAR) table, Pollution (PPC), First step | Page 33, Green asset ratio (GAR) table, Pollution (PPC), GAR | Page 34, Environmental objectives / Green asset ratio (GAR) table, BIO | Page 34, Environmental objectives / Green asset ratio (GAR) table, BIO, First step | p.55, section 3 table row 7 | p.58, Template 4 row 7 | page 38, point (iv)

    Supports: The official consolidated Article 8 instrument supports the identity, boundary and method basis of “EU Taxonomy credit-institution non-financial-undertaking total-financing Green Asset Ratio”.

    Open official source

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.