Your guide to the EU Taxonomy objectives 1 & 2

The EU Taxonomy is a constantly evolving document that has already undergone changes despite being relatively new. The EU is proposing new regulations to improve ESG ratings but this may make voluntary reporting for SMEs even more inaccessible in the short-term. From 2026, listed SMEs in the EU will fall in scope for the CSRD. The first two delegated acts are available, while the delegated act for the remaining 4 objectives is yet to be published.

We’ve put together an overview covering the eligibility requirements, and technical screening criteria for environmental objectives 1 & 2. It’s a long one, but should help give some further context to the information that is already available on the EC website, in more accessible terms.

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• Deep dive report, written by our sustainability consultancy team in terms we can all understand
• The EU Taxonomy background
• A handy checklist to get your business on the right track