Article 8 XBRL Taxonomy
EFRAG has been requested 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). EFRAG's proposed XBRL taxonomy has been handed over in August 2024 to the EC and ESMA. 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.
Download the Article 8 XBRL Taxonomy and supporting materials (publication date: 30 August 2024):
Article 8 XBRL Taxonomy – Explanatory Note and Basis for Conclusions (PDF, 1.8 Mb)
- Annex 1: Article 8 XBRL Taxonomy Illustrated in Excel (XLSX, 314 Kb)
XBRL Taxonomy entry points
Article 8 All Entry Point: https://xbrl.efrag.org/taxonomy/article8/2023-06-27/art8_all.xsd
Article 8 Disclosures for non-financial undertakings: https://xbrl.efrag.org/taxonomy/article8/2023-06-27/art8_nonfinancial_undertakings.xsd
Article 8 Disclosures for asset managers: https://xbrl.efrag.org/taxonomy/article8/2023-06-27/art8_asset_managers.xsd
Article 8 Disclosures for credit institutions: https://xbrl.efrag.org/taxonomy/article8/2023-06-27/art8_credit_institutions.xsd
Article 8 Disclosures for investment firms: https://xbrl.efrag.org/taxonomy/article8/2023-06-27/art8_investment_firms.xsd
Article 8 Disclosures for insurance and reinsurance undertakings: https://xbrl.efrag.org/taxonomy/article8/2023-06-27/art8_insurance_and_reinsurance_undertakings.xsd
Public consultation on the draft Article 8 XBRL Taxonomy, published for comments on 8 February 2024:
- Draft Article 8 XBRL Taxonomy (ZIP, 259 KB)
- Draft Article 8 XBRL Taxonomy Explanatory Note and Basis for Conclusions (PDF, 1.9 MB)
- Annex 1: Draft Article 8 XBRL Taxonomy illustrated in Excel (XLSX, 324MB)
- Annex 2: Draft Article 8 illustrative examples of XBRL reports (ZIP, 22.4 MB)
- Draft Article 8 XBRL Taxonomy Questionnaire (online survey - closed)
- Draft Article 8 XBRL Taxonomy Questionnaire (PDF, 208 Kb)
- Draft Article 8 XBRL Taxonomy survey responses in Excel, column A with response ID (XLSX, 32 KB)
- Draft Article 8 XBRL Taxonomy survey letters. The response ID is used as prefix for each file. (ZIP, 1.6 MB)