Comparison

CSRD vs EU Taxonomy — narrative reporting or activity alignment?

CSRD guide EU Taxonomy guide

Published Reviewed

CSRD is the broader reporting framework. The EU Taxonomy classifies environmentally sustainable economic activities and adds specific KPIs.

Side by side

Dimension CSRD EU Taxonomy
Question What material impacts, risks, opportunities, policies and performance must be reported? Which activities are eligible and aligned against technical criteria?
Test Double materiality and ESRS disclosure requirements. Substantial contribution, do-no-significant-harm and minimum safeguards.
Metrics Topic-specific ESRS metrics and narrative disclosures. Turnover, CapEx and OpEx taxonomy KPIs.
Evidence Reporting controls, materiality record and data lineage. Activity mapping, technical screening evidence and safeguard assessment.

How they combine

Taxonomy reporting sits inside the wider corporate reporting system but needs its own activity-level analysis. An activity can be eligible without being aligned.

A quick self-check

Are you ready?

  • Are eligibility and alignment kept distinct?
  • Can each KPI be traced to finance data and technical criteria?
  • Do minimum-safeguard conclusions match due-diligence evidence?
CSRD EU rules for standardised corporate sustainability reporting, assurance and digital disclosure. EU Taxonomy The EU classification system for determining when economic activities qualify as environmentally sustainable.

This comparison is general information about public law and standards, not legal advice, and does not create a client relationship. Rules change and apply differently by situation. Verify the current official sources and seek qualified advice where needed.