Article 8 of the Taxonomy Regulation asks every in-scope company for three numbers: the share of turnover, CapEx and OpEx that is Taxonomy-aligned. Getting there means screening each activity against Article 3 and then filling the 21-column Annex II template. This workbook does both.
• Criteria library: 16 climate change mitigation activities from Annex I of the Climate Delegated Act (solar PV, wind, hydro, grid, storage, RE manufacturing, cement, iron and steel, freight rail, urban transport, cars and vans, new buildings, renovation, RE installation, building acquisition, data centres). For each: the substantial contribution criterion, the numeric threshold where one exists (cement 0.722 tCO2e/t, hydro 100 gCO2e/kWh, cars 0 g/km from 2026, new buildings PED 10% under NZEB, data centre refrigerant GWP 675), which DNSH objectives apply and which the Act marks N/A, and whether the activity is enabling or transitional.
• Activity register: pick the section code, enter turnover, CapEx and OpEx and the metric; the quantitative test says Pass or Fail, DNSH is checked only on the objectives that apply, and alignment computes from the four Article 3 conditions.
• Summary: the three KPIs with eligible, aligned, eligible-not-aligned and non-eligible splits, enabling and transitional shares, and integrity checks.
• Turnover, CapEx and OpEx templates in the Annex II layout: rows A.1, A.2, A, B and total, columns 1 to 21, filled from the register.
Every criterion is read from the EUR-Lex text and the library cites the section. Add your own activities in the yellow rows. Live formulas, no macros, no locked cells. Excel and Google Sheets. Not legal advice; the delegated acts control, and the Guide says exactly what to check by hand.
Contents: 1 Excel workbook (.xlsx), sheets: Summary, Criteria library, Activities, Turnover KPI, CapEx KPI, OpEx KPI, Guide, Sources
Not for you if: You need criteria for the four non-climate objectives; the library covers climate change mitigation, and you can extend it.
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Source: Best Practices in ESG, Compliance Excel: EU Taxonomy Alignment Screen & Article 8 KPI Workbook Excel (XLSX) Spreadsheet, Bindler
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