Which OpEx does the taxonomy mean?
The taxonomy defines operating expenses differently from your controlling. A wrong denominator distorts every ratio.
EU Taxonomy
Calculated, evidenced, reported: turnover, CapEx and OpEx under the EU Taxonomy
EU Taxonomy 2026
readycompliant
Turnover0 %
CapEx0 %
OpEx0 %
7.3 Energy-efficient equipmentCheck criteria
South branch
ContributionDNSHMinimum safeguards
East branch
ContributionDNSHMinimum safeguards
2,100 companies already use Code Gaia · No. 1 ESG software for SMEs
THE CHALLENGE
Does this sound familiar?
The taxonomy KPIs are created between controlling, engineering and the sustainability team. If these handovers falter, auditors and banks ask follow-up questions, and every year the analysis starts from scratch.
Who provides the evidence?
Technical evidence sits with sites and departments, scattered across emails and drives.
Does the fleet count?
Since the simplified rules, a 10 % materiality threshold applies per KPI. Whatever falls below it, you have to justify.
THE SOLUTION
One place for figures, evidence and justifications
Controlling and the sustainability team work in the same software, and evidence is attached directly to the assessment questions. Code Gaia calculates the ratios automatically, and activities and justifications carry over into the following year.
HOW IT WORKS
From activity list to export in five steps
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Select activities
All activities from the delegated acts are in the catalog, with NACE code and possible environmental objectives.
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Enter totals
You enter turnover, CapEx and OpEx once. You don’t have to wait for the annual accounts: replace estimates before the export.
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Check alignment
You check substantial contribution, DNSH and minimum safeguards step by step, per site if you wish. Evidence is attached directly to the assessment questions.
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See the KPIs
You see eligible and aligned shares live in the dashboard. The software warns you if sums exceed the totals.
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Explain and export
All mandatory disclosures are in one place. You export the EU template for the reporting tables and the raw data for your auditor.
WHY CODE GAIA
Why companies report their taxonomy with Code Gaia
01Proven
Proven blueprints that change when the rules change.
For your EU TaxonomyThe criteria use the exact wording of the regulation, as assessment questions per activity, and we apply changed criteria for you.
02Time-saving
Automation and Kurt AI take over the tedious work.
For your EU TaxonomyActivities, evidence and justifications carry over into the following year, and the software calculates the ratios automatically.
03Audit-proof
A complete trail behind every number.
For your EU TaxonomyEvidence is attached directly to the assessment questions, and you export the raw data for your auditor.
04Personal expertise
Sustainability experts support you in key decisions and through the audit.
For your EU TaxonomyIn the onboarding workshop, our sustainability team guides you through the basics and the selection of your activities.
REFERENCES
With expert support from the start
“[…] made the “monster” of CSRD reporting possible for us.”
“[…] which makes complex processes such as the double materiality assessment and CSRD reporting much easier.”
“[…] a combination of strong customer support and well-founded content support.”
This is how users rate Code Gaia
Source: OMR Reviews · As of November 2026 (opens in a new tab) - 91 % Ease of use Category average: 91 %
- 96 % Customer support Category average: 95 %
- 93 % Meets requirements Category average: 92 %
- 93 % Ease of setup Category average: 91 %
CASE STUDY · CSRD Double materiality analysis & CSRD implementation at RECKLI RECKLI GmbH, a seasoned company in the field of architecture specializing in plastic molds for exposed concrete, employs around 130 staff at its headquarters in Herne (Germany) and operates five … Read case study
CASE STUDY · ESG Efficient sustainability in the financial sector at the Vienna Stock Exchange Wiener Börse AG acts as the central infrastructure provider in the region and opens the doors to the global financial markets. It combines the stock exchanges in Vienna and Prague. Since its … Read case study
CASE STUDY · Banking Carbon footprint and DNK report for Volksbank Cologne Bonn BACKGROUND A solution for sustainability reporting In the context of sustainability transformation in the financial sector, Volksbank Cologne Bonn plays a key role. The bank has set ambitious goals … Read case study
5× LeaderOMR Reviews Q4/26
IDW PS 880audited software
ISO/IEC 27001certified by DQS
TÜV RheinlandCCF methodology verified
GRISoftware & Tools Partner
CONNECTED MODULES
Taxonomy and report in one software
FAQ
Frequently asked questions about the EU Taxonomy
What is the EU Taxonomy?
The EU Taxonomy is a classification system that defines which economic activities are considered environmentally sustainable. Companies disclose what share of their turnover, their capital expenditure (CapEx) and their operating expenditure (OpEx) is taxonomy-eligible and taxonomy-aligned.
Who has to report under the EU Taxonomy?
The scope is the same as for the CSRD: companies with more than 1,000 employees and more than €450m turnover. Companies that already report and exceed the thresholds continue to report. Companies without their own obligation are also asked for taxonomy data in tenders, financing and by customers.
What has changed with the Omnibus?
Since financial year 2026, simplified rules apply under Delegated Regulation (EU) 2026/73: two simplified reporting templates, a 10 % materiality threshold per KPI and an OpEx exemption if operating expenses are not material. The Commission is also revising the technical screening criteria, with completion planned by the end of 2027.
What is the difference between taxonomy-eligible and taxonomy-aligned?
An activity is taxonomy-eligible if it is described in the taxonomy catalog. It is only taxonomy-aligned if it makes a substantial contribution to an environmental objective, does no significant harm to any other environmental objective (DNSH) and complies with the minimum safeguards.
Do I have to wait for the annual accounts?
No. In Code Gaia you first enter totals as estimates and replace them with the final figures before the export.
BOOK A DEMO
Let’s talk about your EU Taxonomy.
We go through your activities and show you how to build up KPIs and evidence in Code Gaia.
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