Article 8 XBRL Taxonomy

EFRAG has been tasked by the European Commission (EC) to develop the digital taxonomy for the Article 8 disclosure requirements as per Delegated Regulation (EU) 2021/2178 (Article 8), which supplements Regulation 2020/852 (EU Taxonomy Regulation). 

• Draft XBRL Article 8 Taxonomy (ZIP, technical files) 

• Draft XBRL Article 8 – Explanatory Note and Basis for Conclusions (PDF)

  • Annex 1 to the Explanatory Note – Article 8 Taxonomy illustrated (Excel)

  • Annex 2 to the Explanatory Note – Illustrative examples of XBRL Article 8 reports (ZIP file)

The final XBRL taxonomy is expected to be handed over to the EC and ESMA during Summer 2024. On the basis of this XBRL taxonomy, the European Securities and Market Authority (ESMA) will develop the draft RTS for tagging the sustainability reporting, including the Article 8 disclosures. Such tagging rules will finally be adopted by the EC by way of a delegated act (DA) amending Commission Delegated Regulation (EU) 2019/815 on the European Single Electronic Format (ESEF).

EFRAG bears no responsibility for the structure and content of the Article 8 disclosure requirements and Delegated Acts, as EFRAG serves merely as a digital and technical support for the EC, transposing the Article 8 disclosure requirements into machine-readable format.