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EU Taxonomy Regulation

Defines criteria for determining whether economic activities qualify as environmentally sustainable, establishing a classification system to guide investment toward green activities. Applies to financial market participants, large companies subject to CSRD, and EU member states.

28

Rules extracted

150

Obligations decomposed

5.4x

Avg obligations per rule

🇪🇺 European Union

Jurisdiction

About this regulation

Classification system for environmentally sustainable economic activities. Six environmental objectives (climate mitigation, adaptation, water, circular economy, pollution, biodiversity). Technical screening criteria, DNSH (Do No Significant Harm), minimum safeguards. Disclosure obligations for financial market participants and large companies.

What AuditDSS covers

Source

1

Regulation

Extracted

28

Rules

Decomposed

150

Obligations

5.4x

Decomposition ratio

Each rule is decomposed into an average of 5.4 atomic obligations — the smallest testable units that can be independently violated.

Fully extracted & scored

All 150 obligations have been decomposed, titled, risk-scored, and embedded for semantic matching.

Risk scoring

Every obligation in 2020/852 is scored across independent risk dimensions:

W

Obligation Weight

How critical within the regulatory framework

L

Violation Likelihood

How often breached in practice

E

Enforcement Evidence

Regulator enforcement history and penalties

C

Cascade Dependency

How many obligations depend on this one

Regulatory details

Full title
EU Taxonomy Regulation
Regulatory body
European Parliament and Council
Jurisdiction
🇪🇺 European Union
Document type
regulation
Effective date
July 12, 2020
Issuing authority
European Parliament / Council
Official source
View source document ↗

Who this applies to

financial market participantslarge undertakingsissuers of green bonds

Key requirements

  • taxonomy alignment disclosure
  • six environmental objectives
  • technical screening criteria
  • DNSH principle
  • minimum safeguards
  • turnover/CapEx/OpEx KPIs

Frequently asked questions about 2020/852

What is 2020/852?

Classification system for environmentally sustainable economic activities. Six environmental objectives (climate mitigation, adaptation, water, circular economy, pollution, biodiversity). Technical screening criteria, DNSH (Do No Significant Harm), minimum safeguards. Disclosure obligations for financial market participants and large companies.

Who does 2020/852 apply to?

2020/852 applies to financial market participants, large undertakings, issuers of green bonds.

How many obligations does 2020/852 contain?

AuditDSS has decomposed 2020/852 into 150 atomic obligations from 28 rules. Each obligation is independently testable and risk-scored.

What are the key requirements of 2020/852?

The key requirements include: taxonomy alignment disclosure, six environmental objectives, technical screening criteria, DNSH principle, minimum safeguards, turnover/CapEx/OpEx KPIs.

How can I assess my 2020/852 compliance?

Upload your compliance policy to AuditDSS. The platform maps your document against all 150 2020/852 obligations using deterministic AI scoring — not checklists or LLM summaries. You get a risk-scored gap analysis showing exactly which obligations are covered, partially covered, or missing.

Which jurisdiction enforces 2020/852?

2020/852 is enforced in European Union by European Parliament and Council.

When did 2020/852 come into effect?

2020/852 became effective on July 12, 2020.

What industry does 2020/852 apply to?

2020/852 is primarily relevant to the Carbon & ESG Reporting industry. AuditDSS covers 58 regulations in this industry sector.

Build a 2020/852 compliance pack

Don't have a compliance policy yet? AuditDSS generates a complete compliance pack for 2020/852 — alone or combined with other regulations your business needs. Every clause is mapped to specific obligations.

Policy

High-level commitments and governance framework covering 2020/852 requirements.

Procedures

Step-by-step operational procedures to implement each policy commitment.

Forms & checklists

Ready-to-use forms, registers, and checklists for day-to-day compliance operations.

Multi-regulation

Combine 2020/852 with other regulations into a single unified compliance pack for your business.

Already have a policy? Assess it against 2020/852

1

Upload your document

Upload your compliance policy, program manual, or operational document. AuditDSS accepts any text-based document.

2

AI maps against 150 obligations

Your document is scored against every obligation in 2020/852. Each claim is mapped to the obligation tree and evaluated for coverage.

3

Risk-scored gap report

Receive every gap ranked by risk priority with remediation guidance, enforcement evidence, and cascade impact analysis.

Related regulations in Carbon & ESG Reporting

Assess your 2020/852 compliance

Upload your document and get a risk-scored gap analysis against 150 2020/852 obligations in under 5 minutes.