EU Taxonomy Alignment Screen and Article 8 KPI Workbook
Screen activities against Article 3 with 16 Climate Delegated Act criteria, then fill the 2026/73 Article 8 KPI templates (Template 1 and 2).
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Article 8 of the Taxonomy Regulation asks every in-scope company for three numbers: the share of turnover, CapEx and OpEx that is Taxonomy-aligned. Getting there means screening each activity against Article 3 and then filling the Annex II templates that apply from 1 January 2026 under Delegated Regulation (EU) 2026/73: Template 1 (summary KPIs, 16 columns) and Template 2 (activity breakdown, one per KPI). This workbook does both, and it applies the new 10% non-material rule.
- Criteria library: 16 climate change mitigation activities from Annex I of the Climate Delegated Act (solar PV, wind, hydro, grid, storage, RE manufacturing, cement, iron and steel, freight rail, urban transport, cars and vans, new buildings, renovation, RE installation, building acquisition, data centres). For each: the substantial contribution criterion, the numeric threshold where one exists (cement 0.722 tCO2e/t, hydro 100 gCO2e/kWh, cars 0 g/km from 2026, new buildings PED 10% under NZEB, data centre refrigerant GWP 675), which DNSH objectives apply and which the Act marks N/A, and whether the activity is enabling or transitional.
- Activity register: pick the section code, enter turnover, CapEx and OpEx and the metric; the quantitative test says Pass or Fail, DNSH is checked only on the objectives that apply, and alignment computes from the four Article 3 conditions.
- Summary: the three KPIs with eligible, aligned, eligible-not-aligned, non-material and non-eligible splits, enabling and transitional shares, the 10% check on the non-material amount (Article 2(1a) to (1c)), the OpEx opt-out with its reason, and integrity checks.
- Template 1 and three Template 2 sheets (turnover, CapEx, OpEx) in the 2026/73 layout, filled from the register: eligible and aligned proportions, the objective breakdown, E and T markers, aligned-in-eligible ratio, the non-material column, prior-year columns, and the checks the explanatory notes require (columns 6 to 11 sum to column 5; Total KPI row equals Template 1).
Every criterion is read from the EUR-Lex text and the library cites the section. Add your own activities in the yellow rows. Live formulas, no macros, no locked cells. Excel and Google Sheets. Not legal advice; the delegated acts control, and the Guide says exactly what to check by hand.
What is inside
1 Excel workbook (.xlsx), sheets: Summary, Criteria library, Activities, Template 1, Turnover KPI, CapEx KPI, OpEx KPI (Template 2), Guide, Sources
Use it if
You report Article 8 Taxonomy KPIs inside a CSRD sustainability statement or for investors.
Not for
You need criteria for the four non-climate objectives; the library covers climate change mitigation, and you can extend it.
Sheet previews
How buying works
- Choose a licenceSingle user for one person, team for up to 10, consultancy to use with clients. The buttons above go to the Gumroad page.
- Pay on GumroadCard or PayPal; Gumroad is the merchant of record and handles VAT and the receipt.
- Download the fileThe .xlsx arrives on the receipt page and by email. It opens in Excel and Google Sheets; nothing to install.
- Use itYellow cells are inputs, blue cells are formulas, every figure names its source. Questions: reply to the receipt; every reply is read and answered, usually the same day.
Search terms this page answers: eu taxonomy alignment template excel, article 8 kpi template turnover capex opex.