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MetricEU Taxonomy Article 8 reporting

EU Taxonomy insurance and reinsurance investment KPI profile

Measurement answer

What this metric measures

Reports eu taxonomy insurance and reinsurance 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

Covered insurance or reinsurance investments associated with Taxonomy-aligned or Taxonomy-eligible activities, measured on turnover-based and CapEx-based investee KPI bases.

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 73, Annex IX, section 1, additional disclosures paragraph | PAGE 73, Annex IX, section 1, covered investments sentence | PAGE 73, Annex IX, section 1, environmental objective sentence | PAGE 73, Annex IX, section 1, first paragraph | Page 75, Annex X, Template 2 | Page 75, Annex X, Template 2, row 1 'Total AUM' | Page 75, Annex X, Template 2, row 2 'Assets covered by the KPI' | Page 75, Annex X, Template 2, row 3 'Taxonomy eligible' | Page 75, Annex X, Template 2, row 4 'Nuclear activities' | Page 75, Annex X, Template 2, row 5 'Fossil gas activities' | Page 8, Article 6(1b), second subparagraph | page 76, Exposures table, row 11 | page 76, Exposures table, row 9 | page 77, Breakdown of covered assets table, row 29 | page 77, Breakdown of covered assets table, row 31
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    017a946d-5672-4406-ac76-155607fe9b05
    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 73, Annex IX, section 1, environmental objective sentence
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    045b4a4b-e5b7-46c4-b97f-38313078227e
    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 75, Annex X, Template 2, row 2 'Assets covered by the KPI'
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    24d60409-cca9-4e47-bf06-84f9202e3ada
    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 75, Annex X, Template 2
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    337aaa31-4bee-4045-935f-87ecd8248800
    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 73, Annex IX, section 1, covered investments sentence
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    40050276-866a-4134-8f28-2c3a3371866d
    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 75, Annex X, Template 2, row 5 'Fossil gas activities'
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    4f38fa56-475e-4d9b-acbf-15abf02f0b21
    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 8, Article 6(1b), second subparagraph
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    55ec0191-fb04-444b-8fae-5b5defa9e460
    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 73, Annex IX, section 1, first paragraph
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    5f8af6a3-5361-4fd7-a900-2d4ef6ab0246
    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 76, Exposures table, row 9
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    74b74813-8726-4345-b419-254968bbe4a2
    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 75, Annex X, Template 2, row 4 'Nuclear activities'
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    85864592-5fbe-480e-acf9-6d0ae6b122b2
    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 76, Exposures table, row 11
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    8c2364c5-ab37-427a-80c7-e64f393256ee
    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 75, Annex X, Template 2, row 3 'Taxonomy eligible'
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    c7e4f46f-bc01-4586-84d9-959b7388e286
    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 77, Breakdown of covered assets table, row 31
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    cee96fe0-d601-4053-a848-50850ea1ffb1
    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 77, Breakdown of covered assets table, row 29
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    e2aaad51-9b41-47c0-aadb-2dd5ea611f9e
    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 73, Annex IX, section 1, additional disclosures paragraph
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    e9d8f025-f11e-41b3-bf2d-77346a1d8cd2
    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 73, Annex IX, section 1, additional disclosures paragraph
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    f7246b8e-6dcd-4936-94cb-a08d980180c7
    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 75, Annex X, Template 2, row 1 'Total AUM'
    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
  • Policyholder-borne-risk exclusion
  • 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 73, Annex IX, section 1, additional disclosures paragraph | PAGE 73, Annex IX, section 1, covered investments sentence | PAGE 73, Annex IX, section 1, environmental objective sentence | PAGE 73, Annex IX, section 1, first paragraph | Page 75, Annex X, Template 2 | Page 75, Annex X, Template 2, row 1 'Total AUM' | Page 75, Annex X, Template 2, row 2 'Assets covered by the KPI' | Page 75, Annex X, Template 2, row 3 'Taxonomy eligible' | Page 75, Annex X, Template 2, row 4 'Nuclear activities' | Page 75, Annex X, Template 2, row 5 'Fossil gas activities' | Page 8, Article 6(1b), second subparagraph | page 76, Exposures table, row 11 | page 76, Exposures table, row 9 | page 77, Breakdown of covered assets table, row 29 | page 77, Breakdown of covered assets table, row 31

    Supports: The official consolidated Article 8 instrument supports the identity, boundary and method basis of “EU Taxonomy insurance and reinsurance investment KPI 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
  • 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.