Advisory or assurance
EU taxonomy: less effort for your three KPIs
Turnover, capital and operating expenditure: we determine your three KPIs or assure them. No reporting duty? Voluntary taxonomy KPIs let banks count your financing in their own.
Taxonomy KPIs
- TurnoverShare of taxonomy-aligned turnover
- CapExShare of taxonomy-aligned CapEx
- OpExShare of taxonomy-aligned OpEx
From all activities to the aligned ones
The EU taxonomy shows in three KPIs which share of turnover, capital and operating expenditure is environmentally sustainable.
What together stays below 10 percent of turnover, capital or operating expenditure may stay unassessed for that KPI and is shown separately as non-material.
Art. 2(1a) to (1d) Delegated Regulation (EU) 2021/2178 as amended by 2026/73- All activitiesWhat your company does, by turnover, capital and operating expenditure.Together below 10 percent of the total: may stay unassessed
- Taxonomy-eligibleActivities described in the delegated acts.
- Taxonomy-alignedTechnical screening criteria met, no significant harm, minimum safeguards in place.
Example
- Turnover
- 100 million euros
- Three activities
- 9 million euros together, 9 percent
- For the turnover KPI
- unassessed, shown separately as non-material
CapEx and OpEx are tested separately.
Where we come in on your three KPIs
- Map activitiesAll activities with turnover, CapEx and OpEx.
- Check eligibilityWhich activities the delegated acts describe.
- Assess alignmentCriteria, no significant harm, minimum safeguards.
- Report the KPIsEligible and aligned share per KPI.
Advisoryworked out with you
or
Auditindependently confirmed
Who determines or assures your KPIs
- Registered audit firm, member of the IDW (opens in a new tab)Listed with the Chamber of Public Accountants. The German Public Accountant you talk to signs.
- Specialised in sustainability and energy (opens in a new tab)German Public Accountant Jannik Hassel is a member of the IDW committee on the technology-based implementation of the CSRD. He writes on sustainability reporting in NWB and with C.H. Beck.
- With a Big Four backgroundYour German Public Accountant learned auditing at Big Four firms, in financial statement and sustainability audits.
“[…] I particularly value the pragmatic, solution-oriented approach and the high professional standard. […]”
What controlling and the CFO ask about the taxonomy
Who has to report under the EU taxonomy?
As at 19 October 2026: companies with a non-financial statement (sections 289b, 315b HGB). Under the CSRD for financial years from 1 January 2027: companies with more than 1,000 employees and net turnover above €450m (Art. 19a, 29a Directive 2013/34/EU; Art. 8(1) Regulation (EU) 2020/852).
What happens if we only start in 2027?
The KPIs cover the whole financial year. If you map activities only during the year, the evidence for the criteria is built retrospectively and under time pressure.
Is the taxonomy worth it without a duty?
Banks may count loans to companies that report their KPIs voluntarily in their own taxonomy KPIs (Art. 7(3) Delegated Regulation (EU) 2021/2178). If you know your KPIs, you can show them in financing talks.
What does the auditor check in the taxonomy disclosures?
Under the CSRD: with limited assurance as part of the sustainability statement (Art. 34(1)(aa) Directive 2013/34/EU). Until the German transposition act, the auditor only checks that the statement exists (section 317(2) sentence 4 HGB).
What does taxonomy-eligible mean, and what aligned?
An activity is taxonomy-eligible if the delegated acts describe it, whether or not it meets the criteria. It is aligned if it contributes substantially to an environmental objective, does no significant harm to any environmental objective, meets the minimum safeguards and the technical screening criteria (Art. 3 Regulation (EU) 2020/852).
May the OpEx KPI be omitted?
Yes, if operating expenditure is not material for your business model. You then state the total of the OpEx denominator and a justification (Art. 2(1c) Delegated Regulation (EU) 2021/2178 as amended by 2026/73).
What do group customers ask their suppliers about the taxonomy?
If an in-scope customer buys your equipment, it may count the investment as taxonomy-aligned if the equipment is the output of a taxonomy-aligned activity (Delegated Regulation (EU) 2021/2178, Annex I, point 1.1.2.2(c)). This requires your manufacturing to be a taxonomy-eligible activity that meets all conditions for alignment. You then supply the classification and the evidence.
What does determining or assuring the KPIs cost?
The fee depends on scope and effort. We give you the range after the intro call, and the fee is set out in writing in the engagement letter.
Intro call, 25 minutes
How large is your aligned share?
Tell us your main activities. In the intro call we discuss the way to your three KPIs.
- Describe occasion and deadline
- Clarify what your occasion requires
- Learn scope, timeline and fee range
Helpful: turnover by business line and your investment plan.
You always speak directly with a German Public Accountant.No cost, no obligation, via Microsoft Teams.
Prefer email or phone?
A reply to every e-mail within 48 hours on working days. If it is urgent, say so and we will answer as soon as we can.
Where the taxonomy figures go
- CSRD reports
If the disclosures are audited and every classification needs evidence.
- VSME reports
If you are outside the CSRD but customers or the bank still ask for sustainability data.
- EmpCo and transition plans
If you want to advertise the taxonomy-aligned share.