EU Taxonomy-eligible CapEx share
Measurement answer
What this metric measures
EU Taxonomy-eligible CapEx share is the percentage of the defined Taxonomy CapEx denominator associated with activities described in applicable Taxonomy delegated acts, whether or not those activities satisfy alignment criteria.
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 eligible-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 eligible economic activities described in the declared applicable EU Taxonomy delegated acts and the same defined CapEx denominator, financial year, perimeter, accounting basis and reporting-rule edition as its aligned CapEx KPI.
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 Disclosure5c2d17ba-0ea6-41bb-9cae-a815d5df2bfe
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, CapEx, column (3)
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
- Taxonomy eligibility status
- Eligible environmental objective
- Asset class
- Accounting standard
- Delegated-act and disclosure-rule 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-eligible CapEx share. | Dimensionless |
D | declared denominator | Complete compatible denominator for the qualifying population and boundary defined for EU Taxonomy-eligible 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-eligible 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: Commission Delegated Regulation (EU) 2021/2178 consolidated as of 1 January 2026; the applicable delegated-act, criteria and reporting-rule editions must be declared.
- Reporting entity identified as a non-financial undertaking or consolidated group
- Financial year, reporting perimeter, accounting standard and financial-statement line or note
- Applicable Taxonomy delegated act, activity-code edition and current or permitted transitional reporting-rule edition
- Eligible CapEx numerator and the compatible denominator defined for the EU Taxonomy CapEx KPI
- Supporting monetary amounts with ISO 4217 currency code and declared scale
- Economic activity and code, eligible environmental objective and alignment status kept distinct
- Aligned amounts included within eligibility rather than subtracted or treated as a separate universe
- Lease, business-combination, allocation and double-counting treatment
- Non-material or not-assessed rows kept visible with their denominator treatment
- Zero or unavailable denominator and eligibility-assessment treatment
Record-specific limitations
- Eligibility means the activity is described in an applicable delegated act; it does not establish alignment.
- The CapEx denominator follows the defined accounting basis and is not interchangeable with cash capital spending.
- Aligned activity is included within eligibility and must not be subtracted and relabelled as eligible.
- Asset, plan, purchase and activity rows can overlap and require allocation and double-counting controls.
- Turnover, CapEx and OpEx eligibility shares have different denominators and must remain separate.
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.