EU

 

‍taxonomy

The EU taxonomy determines the extent to which your economic activities can be classified as sustainable. For organisations with relevant activities, the taxonomy is a separate obligation – but also an instrument that influences access to green finance and the perception of investors. Pantarein helps you apply the taxonomy correctly and integrate it into your reporting cycle.

What does the EU taxonomy actually require?

The taxonomy requires you to demonstrate, for each economic activity, whether that activity is eligible (covered by the taxonomy) and, if so, whether it is also aligned – meaning that it meets the technical screening criteria (TSC), passes the Do No Significant Harm (DNSH) test and complies with the minimum social safeguards.

The taxonomy demands specific expertise per activity category, alignment between finance, operations and sustainability, and a documentation process that can be readily reviewed by the auditor.

Who is this for?

  • Organisations subject to the CSRD for which the EU taxonomy applies as an additional reporting obligation
  • Companies with activities in sectors explicitly covered by the taxonomy: energy, transport, construction, industry, water and ICT
  • Organisations that want to attract green bonds or sustainable finance and need to demonstrate taxonomy alignment
  • Companies that want to strengthen or update their existing taxonomy reporting following the Omnibus

Our approach

Taxonomy reporting calls for a methodical approach that combines technical accuracy with a process that is repeatable internally.

  • Activity screening and eligibility assessment – We map your economic activities and assess for each whether and how it falls under the taxonomy. In doing so, we also consider activities that act as enablers or contribute to the transition.
  • TSC and DNSH test – For each eligible activity, we apply the relevant TSC and carry out the DNSH test for all six environmental objectives. We provide clear, traceable documentation to support the auditor's review.
  • Minimum social safeguards – We help you carry out the required assessment based on the OECD Guidelines and the ILO core conventions.
  • KPI calculation and integration – We help you calculate the mandatory taxonomy KPIs – turnover, CapEx and OpEx – and integrate them into your annual reporting cycle and financial processes.
  • Documentation and audit preparation – We ensure that the rationale behind your taxonomy assessment is documented and traceable, so that your assurance process runs smoothly.

What does it deliver?

  • Accurate reporting: a taxonomy assessment that is methodologically sound and stands up to audit scrutiny
  • Access to green finance: demonstrable alignment opens doors with banks and investors that screen on taxonomy criteria
  • Internal clarity: a clear view of which activities are already sustainable and where transition efforts should be focused
  • An integrated approach: taxonomy reporting that dovetails with your CSRD report and uses the same data and governance structure
  • A repeatable process: a methodology and documentation structure you can apply year after year

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the next step

The EU taxonomy calls for specificexpertise and a methodical approach. We help you carry out the assessment,document it and integrate it into your broader reporting cycle.

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