EU Taxonomy-eligible OpEx share
Measurement answer
What this metric measures
EU Taxonomy-eligible OpEx share is the percentage of the narrowly defined Taxonomy OpEx denominator associated with activities described in applicable delegated acts, whether or not those activities satisfy alignment criteria.
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 eligible-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 eligible economic activities described in the declared applicable EU Taxonomy delegated acts and the same narrowly defined OpEx denominator, financial year, perimeter, accounting basis and reporting-rule edition as its aligned OpEx 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 Disclosure25853d81-181e-4371-852c-df48f6fb460e
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, OpEx, column (3)
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
- Taxonomy eligibility status
- Defined OpEx denominator cost category
- Eligible environmental objective
- Accounting standard
- Delegated-act and disclosure-rule 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) × 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 OpEx share. | Dimensionless |
D | declared denominator | Complete compatible denominator for the qualifying population and boundary defined for EU Taxonomy-eligible 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-eligible 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: 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 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
- 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
- OpEx business-model materiality assessment and non-material or not-assessed row 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 denominator is limited to specified direct non-capitalised costs and is not total operating expense.
- Aligned activity is included within eligibility and must not be subtracted and relabelled as eligible.
- An omitted-as-non-material OpEx assessment must not be combined with a reported eligibility percentage.
- 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.