EU Taxonomy Quotas
Special KPIs disclosure
After a company has evaluated its economic activities and determined its eligibility and alignment status, it must disclose special KPIs of each qualified economic activity.
This is done by focusing on the three following KPIs:
- Turnover share that is aligned & eligible with EU Taxonomy
- Capital expenditures (CapEx) share that is aligned & eligible with EU Taxonomy
- Operating expenditures (OpEx) share that is aligned & eligible with EU Taxonomy
The calculation of these KPIs needs to be paid special attention to. While calculating the KPIs, a company also needs to keep in mind using the same accounting principles that apply to its financial statements.
