Sustopedia

Search Sustopedia

Results stay grouped by content type. A future collection joins Search as its own labelled group when its public index is ready.

MetricEU Taxonomy reporting

EU Taxonomy-aligned CapEx share

Measurement answer

What this metric measures

EU Taxonomy-aligned CapEx share is the percentage of a non-financial undertaking’s defined Taxonomy CapEx denominator associated with aligned activities, qualifying plans, or qualifying purchases and measures for the financial year.

Specification

Metric specification

Result format
Single value
Unit
Percentage of the defined EU Taxonomy capital expenditure denominator (% of EU Taxonomy CapEx denominator)
Reporting basis
Financial year
Aggregation
Ratio of compatible aligned-CapEx numerator and defined CapEx denominator totals
Pillar
Environmental
Topic
EU Taxonomy reporting
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

A non-financial undertaking or consolidated group using the defined EU Taxonomy CapEx denominator and numerator rules for the declared current or permitted transitional reporting edition. Asset additions, leases, business combinations, CapEx plans and qualifying measures follow the same accounting basis and financial year.

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
    Consolidated text as of 1 January 2026
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Articles 1 and 2; Annex I sections 1.1 to 2; Annex II Templates 1 and 2 and their notes
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    b0f32ca2-5b22-4010-b2cd-e31f6e1c074c
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 22, Template 1, CapEx, column (5)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    c5dc3eaf-b75a-456d-a477-7421f221b6c0
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 15, Annex I, section 1.1.2
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    db14de9f-2819-4cc5-9590-792bd0d73460
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 18, sections 1.2.1 and 1.2.1 CapEx-plan disclosures
    Open official framework source

Value structure

Dimensions and units

Unit
Percentage of the defined EU Taxonomy capital expenditure denominator (% of EU Taxonomy CapEx denominator)
Reporting basis
Financial year

Unit meaning: A denominator-signed percentage in which the relevant activity amount is divided by the EU Taxonomy CapEx denominator for the same undertaking, accounting basis and financial year.

Published dimensions

  • EU Taxonomy CapEx share
  • Economic activity and code
  • Aligned asset, plan, purchase or measure basis
  • Environmental objective
  • CapEx-plan identifier and status
  • Asset class
  • Accounting standard
  • Disclosure-rule and criteria edition
  • Non-material or not-assessed status

Calculation method

Formula information

Status
Specified
Formula type
Percentage

Formula

P = (N ÷ D) × 100

Use the source-defined numerator and denominator for the same population, period, boundary, and method; do not infer an unstated denominator.

Variables

SymbolVariableDefinitionUnit
Nqualifying numeratorQualifying observations within the qualifying population and boundary defined for EU Taxonomy-aligned CapEx share.Dimensionless
Ddeclared denominatorComplete compatible denominator for the qualifying population and boundary defined for EU Taxonomy-aligned CapEx share.Dimensionless

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 15 August 2026

    Commission Delegated Regulation (EU) 2021/2178 specifying Article 8 EU Taxonomy disclosure content and presentation

    Publisher
    European Commission
    Edition
    Consolidated text as of 1 January 2026
    Locator
    Articles 1 and 2; Annex I sections 1.1 to 2; Annex II Templates 1 and 2 and their notes

    Supports: Official publisher reference linked specifically to the Sustopedia metric “EU Taxonomy-aligned CapEx share”; interpret it with the source-edition basis and limitations shown on this page.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: Regulation (EU) 2020/852 and Commission Delegated Regulation (EU) 2021/2178 consolidated as of 1 January 2026; any permitted transitional edition must be declared separately.

  • Reporting entity identified as a non-financial undertaking or consolidated group
  • Financial year, reporting perimeter, accounting standard and financial-statement line or note
  • Current or permitted transitional disclosure-rule edition and applicable technical-screening-criteria edition
  • Aligned CapEx numerator and the compatible denominator defined for the EU Taxonomy CapEx KPI
  • Supporting monetary amounts with ISO 4217 currency code and declared scale
  • Numerator basis as aligned asset or process, qualifying CapEx plan, or qualifying purchase or measure
  • CapEx-plan identifier, status, timing and restatement treatment where applicable
  • Lease, business-combination, allocation and double-counting treatment
  • Non-material or not-assessed rows retained visibly in the denominator with their treatment explained
  • Zero or unavailable denominator and assessment treatment

Record-specific limitations

  • This metric is not total capital expenditure, cash paid, committed future investment or proof that the whole undertaking is aligned.
  • The defined denominator includes specified asset additions before depreciation, amortisation and remeasurement and is not interchangeable with cash capital spending.
  • CapEx-plan inclusion is conditional and can require restatement if plan requirements are not met.
  • Plan, asset, purchase and measure rows need controls preventing duplicate inclusion.
  • Percentages prepared under different current or transitional rule editions must not be silently combined.

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.