A Guide to BREEAM and the EU Taxonomy
The EU Taxonomy for sustainable activities is a classification system to define environmentally sustainable economic activities. It came into force in 2020 with the publication of Regulation (EU) 2020/852.
Implemented through Delegated Acts (Climate and Environmental), the Taxonomy consists of six objectives:
- Climate change mitigation
- Climate change adaptation
- Sustainable use and protection of water and marine resources
- Transition to a circular economy
- Pollution prevention and control
- Protection and restoration of biodiversity and ecosystems
The EU Taxonomy aims to ensure that investment is directed to activities which align with the transition to net zero by 2050 and which support delivery of the global commitment to act on climate change contained in the 2015 Paris Agreement.
A company’s size and turnover determine if it needs to comply with EU Taxonomy reporting requirements.
To be considered Taxonomy-aligned, companies need to demonstrate that their economic activity makes a substantial contribution towards achieving an objective, whilst meeting “do no significant harm” criteria for the other five objectives. The activity must also comply with minimum social safeguards.
In February 2025, the European Commission announced Omnibus I, a new package of proposals aimed at streamlining sustainability reporting. It included proposals for the EU Taxonomy as well as the Corporate Sustainability Reporting Directive (CSRD), Corporate Sustainability Due Diligence Directive (CSDDD), and Carbon Border Adjustment Mechanism (CBAM).
In July 2025, the EU Commission adopted a set of measures to simplify EU Taxonomy reporting to reduce administrative burden.
Note that the amendments are currently under scrutiny by the European Parliament and the Council.
BREEAM is based on robust science and third-party assurance. We have developed BREEAM to provide a holistic sustainability assessment framework, measuring sustainable value in a series of categories and validating performance with third-party certification. Each of these categories addresses influential factors, including low impact design and carbon emissions reduction; design durability and resilience; adaptation to climate change; and ecological value and biodiversity protection.
The information captured through the BREEAM assessment process can be used to support a company’s overall Taxonomy compliance. In areas where BREEAM aligns to the EU Taxonomy, customers can download an asset level report showing which criteria of the Taxonomy have already been met, as well as highlighting opportunities to increase their own alignment. This provides an efficient and streamlined way to evaluate the asset’s alignment with the EU Taxonomy, and feeds into the company’s reporting requirements.
BREEAM is committed to working with the Taxonomy to facilitate our customers’ journey towards comprehensive disclosure requirement reporting. Our own development roadmap is naturally aligned with much of the Taxonomy criteria.
We are actively engaging withleading external organisations to interpret the requirements of the EU Taxonomy and to provide feedback. We are also liaising with financial institutions as part of a broader collaboration to understand how the market is reacting to the Taxonomy requirements and how BREEAM can support their needs.
We will endeavour to share our mapping and to increase BREEAM’s alignment to the Taxonomy while maintaining the impartiality of our assessment criteria,
The mapping of BREEAM New Construction V7 to the EU Taxonomy covers three environmental objectives: climate change mitigation, climate change adaptation and transition to a circular economy. It applies to the UK & International schemes and is presented in three ways to reflect the needs and perspectives of our customers and stakeholders:
- Firstly, a comprehensive mapping that considers both the Substantial Contribution and Do No Significant Harm criteria
- Secondly, focusing on the Do No Significant Harm criteria
- Thirdly, a full alignment map providing detail about the screening criteria that are well aligned with the EU Taxonomy.
Substantial Contribution & Do No Significant Harm
Do No Significant Harm
Note: the % figures for New Construction are applicable to commercial buildings larger than 5000 sq m.
BREEAM New Construction V7 (UK & Intl) full alignment map
Guide to taxonomy criteria already met in BREEAM New Construction Version 7 UK and International.
View publicationWe have undertaken mapping to show how current BREEAM schemes align to the EU Taxonomy.
Mapping is focused on three economic activities included in the Taxonomy: Construction of new buildings, Renovation of existing buildings, and Acquisition and ownership of buildings. These relate to our BREEAM New Construction, BREEAM Refurbishment and Fit-Out and BREEAM In Use schemes respectively. Criteria were scored and rated on their alignment in all categories and then aggregated to create the graphics in the PDF "How BREEAM maps to the EU taxonomy" accessible in the link below.
Our mapping demonstrates where our products and the technical screening criteria for the EU Taxonomy are well-aligned and where there is potential for future alignment. It also provides guidance on where Taxonomy criteria are already met in BREEAM schemes, giving our customers a practical tool to support compliance.
As we develop our BREEAM schemes, and as the EU Taxonomy evolves, we will continue to update the mapping.
Full alignment maps
International NC V6
Guide to taxonomy criteria already met in International New Construction V6
International NC 2016
Guide to taxonomy criteria already met in International New Construction 2016
BIU V6 commercial
Guide to taxonomy criteria already met in BREEAM In use commercial
BIU V6 residential
Guide to taxonomy criteria already met in BREEAM In use residential
International RFO 2015
Guide to taxonomy criteria already met in International refurbishment and fit out