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First-year application of the full EU taxonomy

Author

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  • Erik Boonen

    (PwC, Amsterdam, Netherlands)

  • Kees Camfferman

    (Vrije Universiteit, Amsterdam, Netherlands)

  • Sebastiaan van Dijk

    (Pw, Rotterdam, Netherlands)

  • Marina Stanton

    (PwC, Utrecht, Netherlands)

Abstract

This paper reports on the 2024 reporting practices under article 8 of the Taxonomy Regulation (EU 2020/852) by a sample of 62 listed companies from the European Union. Our research reveals significant differences in how our sample of companies implement the requirements, raising critical questions about comparability and in certain cases the usefulness of the information for the users of sustainability statements. While early diversity in practice is expected, the findings highlight the challenges and potential for improvement, supporting recent moves to simplify requirements as adopted in July 2025 by the European Commission.

Suggested Citation

  • Erik Boonen & Kees Camfferman & Sebastiaan van Dijk & Marina Stanton, 2025. "First-year application of the full EU taxonomy," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 99(5), pages 311-322, December.
    • Handle: RePEc:arh:jmabec:v:99:y:2025:i:5:p:311-322
    DOI: 10.5117/mab.99.170752
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