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Taxonomy
Compass
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This EU Taxonomy Compass provides a visual representation of the contents of the EU Taxonomy, starting with the Delegated Act on the climate objectives (climate change mitigation (Annex I) and climate change adaptation (Annex II)), as published in the Official Journal on 9 December 2021. The Climate Delegated Act entered into application on 1 January 2022. The EU Taxonomy Compass also includes the contents of the Complementary Delegated Act, as published in the Official Journal on 15 July 2022. The Complementary Delegated Act will enter into application on 1 January 2023.
Looking forward, the EU Taxonomy Compass will be updated to include future delegated acts specifying technical screening criteria for additional economic activities substantially contributing to the climate objectives and the other environmental objectives of the Taxonomy Regulation. It will also reflect reviews of the delegated acts in the future. For more information about the EU Taxonomy and the EU Taxonomy delegated acts, please refer to the main page on the EU Taxonomy.
The EU Taxonomy Compass aims to make the contents of the EU Taxonomy easier to access for a variety of users. It enables users to check which activities are included in the EU Taxonomy (taxonomy-eligible activities), to which objectives they substantially contribute and what criteria they have to meet. It is important to note that minimum safeguards (social standards) have to be met for an economic activity to be considered taxonomy-aligned. The EU Taxonomy Compass also aims to make it easier to integrate the criteria into business databases and other IT systems (see download options below).
This EU Taxonomy Compass can be used in various ways for the above-mentioned purpose. There are two main ways to access its contents:
Note that while climate change mitigation and adaptation cover broadly the same activities, there are some important differences between the two Annexes in the Climate Delegated Act catering for specificities for each objective. The Taxonomy Compass reproduces this content accordingly:
In addition, the descriptions of certain economic activities included in the Taxonomy Compass do not include a NACE code. This is because the economic activity does not fall under a specific NACE code. In any case, the NACE codes should only be understood as indicative and should not prevail over the specific definition of the activity provided in its description.