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 Package (ZIP, 253 Kb)
  

• 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