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MetricEU Taxonomy Article 8 reporting

Historical EU Taxonomy transitional financial-exposure profile

Measurement answer

What this metric measures

Reports historical eu taxonomy transitional financial-exposure 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
Historical Article 10 transitional reporting period; never present as a current 2026 requirement
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

Turnover, capital expenditure, operational expenditure, financial-undertaking exposure, trading-portfolio, inter-bank-loan or non-life-insurance proportions required only for an Article 10 transitional reporting period.

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 12, Article 10(2) | Page 12, Article 10(3)(a) | Page 12, Article 10(3)(b) | Page 12, Article 10(3)(c) | Page 13, opening paragraph | Page 13, paragraph 6 | Page 13, paragraph 7(a)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    03dbc63e-9503-4fcc-b5b6-dbeb5448a5e6
    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 13, paragraph 6
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    07a5fcfe-d524-42b8-8aec-8c5414ae189f
    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 13, paragraph 7(a)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    118fa4b4-4921-4559-8802-1174bf10b1df
    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 12, Article 10(3)(a)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    14f8af85-56db-42f7-aa34-bf73461559de
    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 13, paragraph 6
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    3181e58a-24b1-4607-a9df-6316e7eb0814
    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 12, Article 10(2)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    40aef43e-7332-4a9c-a418-dc60c361989a
    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 12, Article 10(2)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    66d69118-f281-498d-b232-c0a6fd3df92f
    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 12, Article 10(3)(a)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    67b8f709-a5f4-4308-8dcb-adb11e247a2b
    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 13, paragraph 6
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    77f059ce-0a2c-40ee-8ec4-a8c340dc37e9
    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 13, opening paragraph
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    7d21dfbd-d4bf-4346-ba2b-d770efa5a3d5
    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 13, paragraph 6
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    8afc459f-fb5e-467f-bf6b-435d88a8b012
    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 12, Article 10(3)(c)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    916cc067-018a-4b23-8799-da148a6f92f6
    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 12, Article 10(3)(b)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    9866e453-9525-4aac-82bd-12f20ee137e6
    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 13, paragraph 6
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    9b39a7b2-3780-4392-8508-1172e2f77f4a
    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 13, paragraph 7(a)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    a0e8752c-cb1f-4ddb-8103-e106a35e7cee
    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 12, Article 10(2)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    b6040be1-34a1-4ad3-b893-5fffa0f52cc7
    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 13, opening paragraph
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    c6a39352-c373-4807-b891-a45b7ff43436
    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 13, opening paragraph
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    cede7a40-b3a2-4c4e-adaf-989af702841a
    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 12, Article 10(2)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    e90c3a6e-9164-44ba-b6d0-4ed4d97df71b
    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 12, Article 10(2)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    f011ee42-204d-4f20-9862-62a68685ed2e
    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 12, Article 10(2)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    fd189a79-cae0-4425-b5b8-1de1eced20b0
    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 13, paragraph 6
    Open official framework source

Value structure

Dimensions and units

Unit
Structured profile — see field-level units
Reporting basis
Historical Article 10 transitional reporting period; never present as a current 2026 requirement

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

  • Historical transition year
  • Reporting-undertaking type
  • Turnover, expenditure, exposure or activity population
  • 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 12, Article 10(2) | Page 12, Article 10(3)(a) | Page 12, Article 10(3)(b) | Page 12, Article 10(3)(c) | Page 13, opening paragraph | Page 13, paragraph 6 | Page 13, paragraph 7(a)

    Supports: The official consolidated Article 8 instrument supports the identity, boundary and method basis of “Historical EU Taxonomy transitional financial-exposure profile”.

    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
  • 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.
  • This occurrence belongs to a historical Article 10 transition and must remain visibly separated from requirements applicable under the 1 January 2026 consolidated edition.
  • 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.