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MetricEU Taxonomy reporting

EU Taxonomy-aligned OpEx share

Measurement answer

What this metric measures

EU Taxonomy-aligned OpEx share is the percentage of a non-financial undertaking’s narrowly defined Taxonomy OpEx 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 operating expenditure denominator (% of EU Taxonomy OpEx denominator)
Reporting basis
Financial year
Aggregation
Ratio of compatible aligned-OpEx numerator and defined OpEx 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 narrowly defined direct non-capitalised cost denominator and numerator rules for the declared current or permitted transitional EU Taxonomy reporting edition. Costs already counted as CapEx are not counted again as OpEx.

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

    b31ab166-d296-44f0-856e-f4f136062e13
    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 17, Section 1.1.3
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    b6be4191-4745-4aed-ae9b-10bd6b411edd
    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, OpEx, column (5)
    Open official framework source

Value structure

Dimensions and units

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

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

Published dimensions

  • EU Taxonomy OpEx share
  • Economic activity and code
  • Aligned activity, plan, purchase or measure basis
  • Defined OpEx denominator cost category
  • Environmental objective
  • Accounting standard
  • Disclosure-rule and criteria edition
  • OpEx business-model materiality status
  • Non-material or not-assessed activity 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 OpEx share.Dimensionless
Ddeclared denominatorComplete compatible denominator for the qualifying population and boundary defined for EU Taxonomy-aligned OpEx 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 OpEx 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; Commission Notice C/2026/2558 is non-binding interpretation only.

  • 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 OpEx numerator and the compatible narrowly defined denominator for the EU Taxonomy OpEx KPI
  • Supporting monetary amounts with ISO 4217 currency code and declared scale
  • Included direct non-capitalised cost categories and national-GAAP lease treatment
  • OpEx business-model materiality assessment, denominator amount and explanation if the assessment is omitted
  • Treatment preventing research and development or other costs from being counted in both CapEx and OpEx
  • Non-material or not-assessed activity rows kept visible with their denominator treatment
  • Zero or unavailable denominator and assessment treatment

Record-specific limitations

  • This metric is not total operating expense, EBITDA, operating cost or a general green-spending share.
  • The denominator is limited to specified direct non-capitalised costs and is sensitive to cost classification and capitalization policy.
  • An omitted-as-non-material OpEx assessment must not be combined with a reported OpEx KPI.
  • Research and development already counted in CapEx is not counted again in OpEx.
  • The Commission notice is non-binding interpretation and does not replace the applicable Regulation.

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.