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MetricEU Taxonomy Article 8 reporting

EU Taxonomy insurance and reinsurance underwriting KPI profile

Measurement answer

What this metric measures

Reports eu taxonomy insurance and reinsurance underwriting 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

Non-life insurance or reinsurance premiums or revenue associated with Taxonomy-aligned, eligible, non-assessed or non-material underwriting activities, divided by the compatible total.

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 7, Article 6(1a) | Page 74, Section B.2, point M2 | Page 75, Annex X, Template 1 | Page 75, Annex X, Template 1, row 'Fossil gas activities' under Taxonomy-aligned activities | Page 75, Annex X, Template 1, row 'Fossil gas activities' under Taxonomy-eligible activities | Page 75, Annex X, Template 1, row 'Non-assessed activities considered non-material' | Page 75, Annex X, Template 1, row 'Nuclear activities' under Taxonomy-aligned activities | Page 75, Annex X, Template 1, row 'Nuclear activities' under Taxonomy-eligible activities | Page 75, Annex X, Template 1, row 'Taxonomy-aligned activities' | Page 75, Annex X, Template 1, row 'Taxonomy-eligible activities' | Page 8, Article 6(1a), first subparagraph
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    1555a7d8-52e2-478b-8a9d-b7d4d1606529
    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 1, row 'Non-assessed activities considered non-material'
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    21439abd-089d-443d-ac15-9ee9d777c967
    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 1, row 'Taxonomy-eligible activities'
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    51730d6c-5d8a-4336-883b-a6a2baed9d67
    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 7, Article 6(1a)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    6252060d-3dc3-440c-b33e-debdd2e95a59
    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 1
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    84481f71-70ac-4e0a-bf77-c92b3e8abf22
    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 1, row 'Taxonomy-aligned activities'
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    8ac540b3-74f4-46ee-a6d2-328fdb87d645
    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 1, row 'Nuclear activities' under Taxonomy-eligible activities
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    af019185-d2e8-4916-8c2b-e7790937274c
    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 74, Section B.2, point M2
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    b1a89390-0920-46bb-8cc2-87fe9d6d12e8
    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 1, row 'Fossil gas activities' under Taxonomy-eligible activities
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    c0fcc67e-57a1-40bf-a51d-2f740cf0eaa4
    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(1a), first subparagraph
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    c42d4421-2ff3-4de6-aac0-3dc8c0ab8013
    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 1, row 'Fossil gas activities' under Taxonomy-aligned activities
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    c8b37f9f-60a8-42e2-92f9-a0e6008a44ca
    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(1a), first subparagraph
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    d0bbb8a2-b35b-4ebc-9e43-2b1ea5de73e6
    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 1, row 'Nuclear activities' under Taxonomy-aligned activities
    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

  • Insurance or reinsurance
  • Premiums-written or revenue basis
  • Current or prior year
  • 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 7, Article 6(1a) | Page 74, Section B.2, point M2 | Page 75, Annex X, Template 1 | Page 75, Annex X, Template 1, row 'Fossil gas activities' under Taxonomy-aligned activities | Page 75, Annex X, Template 1, row 'Fossil gas activities' under Taxonomy-eligible activities | Page 75, Annex X, Template 1, row 'Non-assessed activities considered non-material' | Page 75, Annex X, Template 1, row 'Nuclear activities' under Taxonomy-aligned activities | Page 75, Annex X, Template 1, row 'Nuclear activities' under Taxonomy-eligible activities | Page 75, Annex X, Template 1, row 'Taxonomy-aligned activities' | Page 75, Annex X, Template 1, row 'Taxonomy-eligible activities' | Page 8, Article 6(1a), first subparagraph

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