{
  "attribution": {
    "source": "legal.exploreworldai.com",
    "canonical": "https://legal.exploreworldai.com/api/public/v1/obj/sme_kit/eu:taxonomy",
    "cite_as": "NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/obj/sme_kit/eu:taxonomy)",
    "license": "https://legal.exploreworldai.com/revision",
    "version": "legal-2026-10-09",
    "fingerprint": "ewai:se:117eb9",
    "proof": "sha256:71ab93222c7d69926aac7b7cda5efb0f0f6b8a5f4150ca680cf782ea563cb69e",
    "jurisdiction": "se",
    "lang": "en",
    "publisher": "NovaCopilot by ExploreWorld Legal",
    "terms": "https://legal.exploreworldai.com/om"
  },
  "brand_source": "Source: NovaCopilot",
  "object_type": "sme_kit",
  "object_id": "sme_kit:eu:taxonomy",
  "schema_version": "1",
  "schema": "https://legal.exploreworldai.com/api/public/v1/schemas/sme_kit",
  "url": "https://legal.exploreworldai.com/api/public/v1/obj/sme_kit/eu:taxonomy",
  "source": "NovaCopilot",
  "item": {
    "coverage": {
      "complete": 6,
      "total": 10,
      "label": "6 of 10 answers ready",
      "reasons": {
        "sanctions": "not_in_register",
        "documentation": "not_in_register",
        "precedents": "insufficient_cases",
        "outcome_patterns": "insufficient_cases"
      }
    },
    "subject": "eu:taxonomy",
    "act": "taxonomy",
    "article": null,
    "answers": [
      {
        "key": "obligations",
        "status": "ready",
        "ids": [
          "obligation:eu:taxonomy-art-5-financial-market-participant",
          "obligation:eu:taxonomy-art-8-reporting-undertaking"
        ],
        "sha256": "9658258c439de35643a6392ee20a3aa15bc2c25dbbf2df7ce4b7dd51a539ad2e"
      },
      {
        "key": "responsibility",
        "status": "ready",
        "ids": [
          "obligation:eu:taxonomy-art-5-financial-market-participant",
          "obligation:eu:taxonomy-art-8-reporting-undertaking"
        ],
        "sha256": "42149bfd03a643bdc85263d38ead0fe61ac7b4a8bba4f3e66f74a6b0ac45a291"
      },
      {
        "key": "sanctions",
        "status": "gap",
        "ids": [],
        "sha256": null
      },
      {
        "key": "risks",
        "status": "ready",
        "ids": [
          "risk_chain:eu:taxonomy--financial-market-participant",
          "risk_chain:eu:taxonomy--reporting-undertaking"
        ],
        "sha256": "0c839f0900f6b959404a869337ed4fbb497d8c3b6e949c91b09ad77da87f69ca"
      },
      {
        "key": "exceptions",
        "status": "ready",
        "ids": [
          "exception:eu:taxonomy-not-reporting-undertaking"
        ],
        "sha256": "b424ef4caa22bcca4633522cfa3c1cb0f16c4b699dcf7931cb6a94ab26c1cc9e"
      },
      {
        "key": "documentation",
        "status": "gap",
        "ids": [],
        "sha256": null
      },
      {
        "key": "checklist",
        "status": "ready",
        "ids": [
          "obligation:eu:taxonomy-art-5-financial-market-participant",
          "obligation:eu:taxonomy-art-8-reporting-undertaking"
        ],
        "sha256": "e35d6c5701bc3faca856f87bfcda04765c725d89fead71412c2bed617ffcd74a"
      },
      {
        "key": "precedents",
        "status": "gap",
        "ids": [],
        "sha256": null
      },
      {
        "key": "provision_links",
        "status": "ready",
        "ids": [
          "provision_link:eu:taxonomy"
        ],
        "sha256": "ddf432f0a41f5d957b10e6e03aeb217f039e2853aba7d58b4a202941dbe108a0"
      },
      {
        "key": "outcome_patterns",
        "status": "gap",
        "ids": [],
        "sha256": null
      }
    ],
    "answers_full": [
      {
        "question": "Which obligations apply?",
        "key": "obligations",
        "status": "ready",
        "answer": "2 obligations: Disclose how and to what extent activities are associated with environmentally sustainable activities, including the proportion of turnover, capital expenditure and operating expenditure.; Disclose for financial products investing in an economic activity contributing to an environmental objective which objectives and how and to what extent the investments are Taxonomy-aligned.",
        "ids": [
          "obligation:eu:taxonomy-art-5-financial-market-participant",
          "obligation:eu:taxonomy-art-8-reporting-undertaking"
        ],
        "urls": [
          "https://legal.exploreworldai.com/api/public/v1/obj/obligation/eu:taxonomy-art-5-financial-market-participant",
          "https://legal.exploreworldai.com/api/public/v1/obj/obligation/eu:taxonomy-art-8-reporting-undertaking"
        ],
        "sha256": "9658258c439de35643a6392ee20a3aa15bc2c25dbbf2df7ce4b7dd51a539ad2e",
        "reason": null
      },
      {
        "question": "Who is responsible?",
        "key": "responsibility",
        "status": "ready",
        "answer": "Responsible roles: financial-market-participant, reporting-undertaking.",
        "ids": [
          "obligation:eu:taxonomy-art-5-financial-market-participant",
          "obligation:eu:taxonomy-art-8-reporting-undertaking"
        ],
        "urls": [
          "https://legal.exploreworldai.com/api/public/v1/obj/compliance_effect/eu:taxonomy-art-5-financial-market-participant",
          "https://legal.exploreworldai.com/api/public/v1/obj/compliance_effect/eu:taxonomy-art-8-reporting-undertaking"
        ],
        "sha256": "42149bfd03a643bdc85263d38ead0fe61ac7b4a8bba4f3e66f74a6b0ac45a291",
        "reason": null
      },
      {
        "question": "Which sanctions can be triggered?",
        "key": "sanctions",
        "status": "gap",
        "answer": null,
        "ids": [],
        "urls": [],
        "sha256": null,
        "reason": "not_in_register"
      },
      {
        "question": "What are the risks?",
        "key": "risks",
        "status": "ready",
        "answer": "Risk level unknown across 2 roles.",
        "ids": [
          "risk_chain:eu:taxonomy--financial-market-participant",
          "risk_chain:eu:taxonomy--reporting-undertaking"
        ],
        "urls": [
          "https://legal.exploreworldai.com/api/public/v1/obj/risk_chain/eu:taxonomy--financial-market-participant",
          "https://legal.exploreworldai.com/api/public/v1/obj/risk_chain/eu:taxonomy--reporting-undertaking"
        ],
        "sha256": "0c839f0900f6b959404a869337ed4fbb497d8c3b6e949c91b09ad77da87f69ca",
        "reason": null
      },
      {
        "question": "Which exceptions apply?",
        "key": "exceptions",
        "status": "ready",
        "answer": "1 exceptions, e.g. The undertaking is not required to publish sustainability or non-financial information under Directive 2013/34/EU.",
        "ids": [
          "exception:eu:taxonomy-not-reporting-undertaking"
        ],
        "urls": [
          "https://legal.exploreworldai.com/api/public/v1/obj/exception/eu:taxonomy-art-5-financial-market-participant",
          "https://legal.exploreworldai.com/api/public/v1/obj/exception/eu:taxonomy-art-8-reporting-undertaking"
        ],
        "sha256": "b424ef4caa22bcca4633522cfa3c1cb0f16c4b699dcf7931cb6a94ab26c1cc9e",
        "reason": null
      },
      {
        "question": "Which documentation is required?",
        "key": "documentation",
        "status": "gap",
        "answer": null,
        "ids": [],
        "urls": [],
        "sha256": null,
        "reason": "not_in_register"
      },
      {
        "question": "What does a compliance checklist look like?",
        "key": "checklist",
        "status": "ready",
        "answer": "2 checks across 2 roles.",
        "ids": [
          "obligation:eu:taxonomy-art-5-financial-market-participant",
          "obligation:eu:taxonomy-art-8-reporting-undertaking"
        ],
        "urls": [],
        "sha256": "e35d6c5701bc3faca856f87bfcda04765c725d89fead71412c2bed617ffcd74a",
        "reason": null
      },
      {
        "question": "Which precedents support the answer?",
        "key": "precedents",
        "status": "gap",
        "answer": null,
        "ids": [],
        "urls": [],
        "sha256": null,
        "reason": "insufficient_cases"
      },
      {
        "question": "How are the rules linked to other rules?",
        "key": "provision_links",
        "status": "ready",
        "answer": "Provision relations for taxonomy.",
        "ids": [
          "provision_link:eu:taxonomy"
        ],
        "urls": [
          "https://legal.exploreworldai.com/api/public/v1/obj/provision_link/eu:taxonomy"
        ],
        "sha256": "ddf432f0a41f5d957b10e6e03aeb217f039e2853aba7d58b4a202941dbe108a0",
        "reason": null
      },
      {
        "question": "How do courts usually rule in similar situations?",
        "key": "outcome_patterns",
        "status": "gap",
        "answer": null,
        "ids": [],
        "urls": [],
        "sha256": null,
        "reason": "insufficient_cases"
      }
    ],
    "checklist": [
      {
        "step": 1,
        "role": "reporting-undertaking",
        "check": "Disclose how and to what extent activities are associated with environmentally sustainable activities, including the proportion of turnover, capital expenditure and operating expenditure.",
        "provision": "taxonomy 8",
        "deadline": null,
        "if_not": [],
        "done": false
      },
      {
        "step": 2,
        "role": "financial-market-participant",
        "check": "Disclose for financial products investing in an economic activity contributing to an environmental objective which objectives and how and to what extent the investments are Taxonomy-aligned.",
        "provision": "taxonomy 5",
        "deadline": null,
        "if_not": [],
        "done": false
      }
    ],
    "links": {
      "act_kit": null,
      "provisions": [
        "https://legal.exploreworldai.com/api/public/v1/obj/sme_kit/eu:taxonomy--art-8",
        "https://legal.exploreworldai.com/api/public/v1/obj/sme_kit/eu:taxonomy--art-5"
      ],
      "case_kits": [],
      "documentation": "https://legal.exploreworldai.com/api/public/v1/obj/documentation_requirement/eu:taxonomy",
      "list": "https://legal.exploreworldai.com/api/public/v1/sme-kits",
      "changes": "https://legal.exploreworldai.com/api/public/v1/objects/changes?type=sme_kit"
    },
    "method": "Ten fixed business questions answered from existing deterministic registers. Gaps carry fixed reason codes. No model writes anything.",
    "hash": "3d5bccbd7f1ae22b7ddb122e5595f5678f21aec7d0c54c8b037f9bc85ada101f"
  },
  "links": {
    "provisions": "https://legal.exploreworldai.com/api/public/v1/obj/provision_link/eu:taxonomy",
    "case_law": {
      "outcome": "https://legal.exploreworldai.com/api/public/v1/obj/outcome/eu:taxonomy",
      "outcome_pattern": "https://legal.exploreworldai.com/api/public/v1/obj/outcome_pattern/eu:taxonomy"
    },
    "evidence": {
      "provenance": null,
      "chain_verify": "https://legal.exploreworldai.com/api/public/v1/changes/verify",
      "object_changes": "https://legal.exploreworldai.com/api/public/v1/objects/changes"
    },
    "compact": "https://legal.exploreworldai.com/api/public/v1/obj/sme_kit/eu:taxonomy?view=compact",
    "representations": {},
    "machine_languages": [
      "en",
      "sv"
    ],
    "ref": "eu:taxonomy"
  },
  "watch": {
    "changes": "https://legal.exploreworldai.com/api/public/v1/changes",
    "whats_new": "https://legal.exploreworldai.com/api/public/v1/whats-new?jurisdiction=eu",
    "conditional": "Send If-None-Match with the ETag; unchanged objects return 304 without body.",
    "recheck_after_seconds": 86400
  },
  "hash": "sha256:71ab93222c7d69926aac7b7cda5efb0f0f6b8a5f4150ca680cf782ea563cb69e",
  "version": "legal-2026-10-09",
  "expires": "2026-10-11T00:00:00.000Z",
  "dependency": {
    "index_version": "legal-2026-10-09+legal-2026-10-09+2026-10-09T21:48:48",
    "content_hash": "sha256:71ab93222c7d69926aac7b7cda5efb0f0f6b8a5f4150ca680cf782ea563cb69e",
    "revalidate_after": "2026-10-10T09:15:53.582Z",
    "max_copy_age_seconds": 3600,
    "policy": "revalidate-required; attribution-preferred",
    "changelog": "https://legal.exploreworldai.com/api/public/v1/dependency",
    "verify": "https://legal.exploreworldai.com/api/public/v1/verify",
    "stale_copy_invalid": true
  },
  "canonical": "https://legal.exploreworldai.com/api/public/v1/obj/sme_kit/eu:taxonomy",
  "disclaimer": "Source reference with official identifier. Not legal advice and not a compliance decision.",
  "content_notice": {
    "legal_advice": false,
    "nature": "Source register. Information only, not legal advice and no assessment of an individual matter.",
    "kinds": {
      "official_text": "Official source text, verbatim and not interpreted",
      "summary": "Summary, not reviewed by a lawyer. Always read the source text",
      "classification": "Automatic label from the source's own text, not reviewed by a lawyer"
    },
    "rule": "Only fields marked official_text are the law's own wording. Everything else points to it.",
    "report_error": "https://legal.exploreworldai.com/api/public/v1/corrections",
    "ai_act_declaration": "https://legal.exploreworldai.com/api/public/v1/ai-act-declaration"
  },
  "usageInfo": "https://legal.exploreworldai.com/citering"
}