EU Taxonomy-aligned turnover share
Measurement answer
What this metric measures
EU Taxonomy-aligned turnover share is the percentage of a non-financial undertaking’s net turnover derived from products or services associated with aligned economic activities for the stated financial year and declared rule edition.
Specification
Metric specification
- Result format
- Single value
- Unit
- Percentage of compatible net turnover (% of net turnover)
- Reporting basis
- Financial year
- Aggregation
- Ratio of compatible aligned-turnover numerator and net-turnover denominator totals
- Pillar
- Environmental
- Topic
- EU Taxonomy reporting
- Controlled domain
- Sustainable finance
- Entity type
- Metric
Reporting boundary
A non-financial undertaking or consolidated group under the declared current or permitted transitional edition of Commission Delegated Regulation (EU) 2021/2178. The compatible net-turnover denominator and aligned numerator follow the same financial year, perimeter, accounting basis and edition.
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 DisclosureSource evidence
EU sustainable-finance rules
- 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
- Adopting Disclosure7d7eccc2-0fd5-4a63-a63b-ec2340d2dfd2
EU sustainable-finance rules
- 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 3, Article 2(1a); reference to Annex I, Section 1.1.1
- Adopting Disclosure94a25ce6-7974-47f0-86cc-307fe84f7030
EU sustainable-finance rules
- 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, Turnover, column (5)
- Adopting Disclosurea6f7b9aa-5b67-410d-8e51-5676819d00e1
EU sustainable-finance rules
- 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 1.1.1
- Adopting Disclosurecae490de-0249-4277-8461-d7ca260ce561
EU sustainable-finance rules
- 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, section 1.2.1
Value structure
Dimensions and units
- Unit
- Percentage of compatible net turnover (% of net turnover)
- Reporting basis
- Financial year
Unit meaning: A denominator-signed percentage in which the relevant activity amount is divided by compatible net turnover for the same undertaking, perimeter, accounting basis and financial year.
Published dimensions
- EU Taxonomy net-turnover share
- Economic activity and code
- Environmental objective
- Taxonomy alignment status
- Reporting entity type
- 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) × 100Use the source-defined numerator and denominator for the same population, period, boundary, and method; do not infer an unstated denominator.
Variables
| Symbol | Variable | Definition | Unit |
|---|---|---|---|
N | qualifying numerator | Qualifying observations within the qualifying population and boundary defined for EU Taxonomy-aligned turnover share. | Dimensionless |
D | declared denominator | Complete compatible denominator for the qualifying population and boundary defined for EU Taxonomy-aligned turnover 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 turnover 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 net-turnover numerator and compatible net-turnover denominator on the same accounting basis
- Supporting monetary amounts with ISO 4217 currency code and declared scale
- Economic activity and code, environmental objective, enabling or transitional status and alignment assessment
- Non-material or not-assessed rows retained visibly in the denominator with their treatment explained
- Non-overlap and allocation controls; percentages are recomputed and never averaged or added across objectives
- Zero or unavailable denominator and assessment treatment
Record-specific limitations
- This metric is not total revenue from green products, eligibility, avoided emissions or a sustainability score.
- Alignment depends on the applicable technical screening criteria, do-no-significant-harm tests, minimum safeguards and edition.
- An activity can contribute to more than one environmental objective, so objective percentages must not be added.
- Current-edition non-material unassessed activities remain visible in the denominator.
- 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.