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MetricEU Taxonomy Article 8 reporting

EU Taxonomy investment-services revenue KPI profile

Measurement answer

What this metric measures

Reports eu taxonomy investment-services revenue 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

Revenue from investment services and activities associated with Taxonomy-eligible or Taxonomy-aligned activities, measured against the source-defined compatible revenue 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 39, point (b) | Page 66, section 3.1, first bullet | Page 66, section 3.1, second bullet | Page 66, section 3.1, third bullet | Page 7, Article 5(1b) | p.68, Annex VIII, Template 0 | p.68, Template 0, Main KPI for services and activities other than dealing on own account | page 71, KPI IF – Other services table, row 1 | page 71, KPI IF – Other services table, row 2 | page 71, KPI IF – Other services table, row 3 | page 71, KPI IF – Other services table, row 4 | page 71, KPI IF – Other services table, row 5 | page 72, KPI IF – Other services table, row 8 | pages 71-72, KPI IF – Other services table, column a | pages 71-72, KPI IF – Other services table, column f | pages 71-72, KPI IF – Other services table, column g | pages 71-72, KPI IF – Other services table, column h | pages 71-72, KPI IF – Other services table, column k | pages 71-72, KPI IF – Other services table, column l | pages 71-72, KPI IF – Other services table, column m | p.68, Template 0, Main KPI for services and activities other than dealing on own account | page 71, KPI IF – Other services table, row 6 | page 72, KPI IF – Other services table, row 7 | page 72, KPI IF – Other services table, row 9 | pages 71-72, KPI IF – Other services table, column b | pages 71-72, KPI IF – Other services table, column i | pages 71-72, KPI IF – Other services table, column j
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    06c1d95e-a884-4598-8b84-455b187469f2
    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
    pages 71-72, KPI IF – Other services table, column g
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    080fe295-6377-4671-bc23-a5d0e2727cdc
    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.68, Template 0, Main KPI for services and activities other than dealing on own account
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    09d7a5c1-b71c-43be-a7ca-906f4847b658
    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 71, KPI IF – Other services table, row 1
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    09ed8fe7-ec9a-4999-b142-1b6dc2a64e89
    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.68, Template 0, Main KPI for services and activities other than dealing on own account
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    1e58dcf1-ea54-4954-8811-626d6e60c433
    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 66, section 3.1, third bullet
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    22c5b9a9-ceb2-4dc4-aa88-2d833a9517eb
    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
    pages 71-72, KPI IF – Other services table, column a
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    29dc5581-eb2f-4b8f-b458-90406a3d3004
    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 72, KPI IF – Other services table, row 9
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    31685290-f44f-4a85-8aa6-897646190d72
    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
    pages 71-72, KPI IF – Other services table, column j
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    32a1a885-e9da-4f48-9b11-9b4b49642876
    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
    pages 71-72, KPI IF – Other services table, column k
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    3b0cbe60-0265-470b-92b7-0e46aa738ba1
    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
    pages 71-72, KPI IF – Other services table, column h
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    4005df17-727e-46e5-bbcb-24ece373ac88
    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.68, Template 0, Main KPI for services and activities other than dealing on own account
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    43a06d0c-92c7-4bc2-bc93-59e58619913c
    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 71, KPI IF – Other services table, row 2
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    458ffef3-1341-4e97-8c12-cea4a8a227b6
    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 71, KPI IF – Other services table, row 6
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    4bd891f7-8371-4afb-947d-a2c260597da8
    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 39, point (b)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    4e8ddea6-226a-48e7-8dd7-982bcd6db637
    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 71, KPI IF – Other services table, row 4
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    59e62241-1642-4f34-b6f1-3ca38beb8786
    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
    pages 71-72, KPI IF – Other services table, column f
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    626b282e-0dbe-4d63-8a03-89d78f428a76
    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 72, KPI IF – Other services table, row 8
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    62a97c4d-d70d-4a76-8a62-49d521aee0f5
    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 71, KPI IF – Other services table, row 5
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    66d3a390-e9a6-46cd-932f-7b05d68f317b
    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.68, Template 0, Main KPI for services and activities other than dealing on own account
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    66e5194e-a3e3-4329-b90f-72bbd5f2ea52
    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.68, Template 0, Main KPI for services and activities other than dealing on own account
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    69641576-7e52-483f-862d-2d5d43412bde
    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 72, KPI IF – Other services table, row 7
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    6f768c73-fd9b-4124-be83-834e7d5cf058
    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
    pages 71-72, KPI IF – Other services table, column b
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    713ceb35-4df0-4020-8a11-24b9998b317b
    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.68, Annex VIII, Template 0
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    78792a97-d313-4f5c-9252-0b6b171bf2d4
    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
    pages 71-72, KPI IF – Other services table, column m
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    80a0df94-56c4-418f-b568-764111886526
    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 66, section 3.1, first bullet
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    92e8b8ea-0302-4a31-95f5-bc4245c7cfd3
    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 5(1b)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    95238bc5-6ebb-434a-9966-bd0c891788d1
    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 71, KPI IF – Other services table, row 3
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    9c3bcd6b-e6f3-4bbe-acb6-02a78b41c729
    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.68, Template 0, Main KPI for services and activities other than dealing on own account
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    bc486889-9e6a-48f5-b96a-7132ccd97bb9
    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.68, Template 0, Main KPI for services and activities other than dealing on own account
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    c0a19f74-a77d-4caf-bff7-3a9c73199e90
    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 66, section 3.1, second bullet
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    c9478e72-bd98-4b5a-aadd-b7617ae20d02
    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
    pages 71-72, KPI IF – Other services table, column i
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    e6253cf1-b614-4d04-897a-e89aa2fe0772
    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
    pages 71-72, KPI IF – Other services table, column l
    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

  • Investment service or activity
  • Eligible-to-total, aligned-to-eligible or aligned-to-total ratio
  • 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 39, point (b) | Page 66, section 3.1, first bullet | Page 66, section 3.1, second bullet | Page 66, section 3.1, third bullet | Page 7, Article 5(1b) | p.68, Annex VIII, Template 0 | p.68, Template 0, Main KPI for services and activities other than dealing on own account | page 71, KPI IF – Other services table, row 1 | page 71, KPI IF – Other services table, row 2 | page 71, KPI IF – Other services table, row 3 | page 71, KPI IF – Other services table, row 4 | page 71, KPI IF – Other services table, row 5 | page 72, KPI IF – Other services table, row 8 | pages 71-72, KPI IF – Other services table, column a | pages 71-72, KPI IF – Other services table, column f | pages 71-72, KPI IF – Other services table, column g | pages 71-72, KPI IF – Other services table, column h | pages 71-72, KPI IF – Other services table, column k | pages 71-72, KPI IF – Other services table, column l | pages 71-72, KPI IF – Other services table, column m | p.68, Template 0, Main KPI for services and activities other than dealing on own account | page 71, KPI IF – Other services table, row 6 | page 72, KPI IF – Other services table, row 7 | page 72, KPI IF – Other services table, row 9 | pages 71-72, KPI IF – Other services table, column b | pages 71-72, KPI IF – Other services table, column i | pages 71-72, KPI IF – Other services table, column j

    Supports: The official consolidated Article 8 instrument supports the identity, boundary and method basis of “EU Taxonomy investment-services revenue 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.