What must a company report under the EU taxonomy?
Companies within the sustainability reporting scope must state the share of turnover, capital expenditure and operating expenditure that is taxonomy-eligible and the share that is taxonomy-aligned. An activity is aligned where it contributes substantially to one of the six environmental objectives, does no significant harm to the others and meets the minimum safeguards on human rights and labour standards. The shares are reported in the prescribed templates.
Source
- Reference
- Regulation (EU) 2020/852 Articles 3, 8 and 18, with Delegated Regulation (EU) 2021/2178
- Acts
- —
- Area
- Company law, tax and finance
- Read date
- 2026-09-22
Other acts in the same area
- Penningtvättslagen · SFS 2017:630
- LVM · SFS 2007:528
- Marknadsmissbrukslagen · SFS 2016:1306
- Betaltjänstlagen · SFS 2010:751
- ABL · SFS 2005:551
Questions and answers
- When must a Swedish limited company draw up a balance sheet for liquidation purposes?
- How long must accounting records be kept in Sweden?
- Which companies must file a sustainability report under the CSRD?
- Must a supplier send electronic invoices to the Swedish public sector?
- What must a double materiality assessment contain?
Ready-made pack
CSRD reporting pack
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The sustainability reporting basis in one file: the CSRD articles, the taxonomy regulation and the link to CSDDD, with an evidence chain per row.
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Next step
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Litigation
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Compliance
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