EU Taxonomy assessment - Mitigation - Substantial contribution
This page walks you through the steps to start assessing a building for the sub-objective of mitigation (Substantial contribution).
Step 1: Access the EU Taxonomy assessment form
Select ESG reports from the left side menu.
Under EU taxonomy, click on Tool to get the table with all existing taxonomy entries for the building.
Click the Add button to create a new EU Taxonomy form.
You must complete all fields in the form to proceed.
Step 2: Start the assessment
If you are assessing a new building, you’ll also see building date details such as the Construction date and Building permit application date.
If these dates are missing, you can update them directly in the form.
To qualify as a new building, the building permit application date must be later than 31.12.2020.
If the permit date is missing but the construction date is later than 31.12.2020, the building will still follow the previous assessment flow.
EPC check:
In this step, you select the Energy Performance Certificate (EPC) to report for the EU Taxonomy assessment for the chosen year. When managing EPCs for buildings, the selection process varies based on the number of EPCs associated with each building:
Single EPC: If your building has only one EPC, it’s selected automatically.
Multiple EPCs: If there are several EPCs, you’ll see them in a dropdown menu. Choose the one that fits your reporting needs.
No EPC but PED: If your building has no EPC but the primary energy demand (PED) value is available, this value will be compared with the benchmark.
No EPC: If your building has no EPC and the primary energy demand (PED) value is unavailable, the status will be marked as Not Aligned.
When choosing Energy Performance Certificates (EPCs) for EU Taxonomy alignment:
Use the dropdown menu to select an EPC according to its energy demand.
EPCs may display Primary Energy Demand (PED) or Final Energy Demand (FED). If both values are available, PED takes precedence.
You can select multiple EPCs if each has an area specified. If you choose one without an area, you won’t be able to add additional EPCs.
Step 3: Benchmark your building
Your EPC’s Primary Energy Demand (PED) or Final Energy Demand (FED) will be compared against the top 15% of national and regional building stock:
Less than benchmark: The EPC area can potentially align with EU Taxonomy requirements.
More than benchmark: The EPC area is not aligned with EU Taxonomy requirements.
Important notes:
EPCs with energy class A are not compared to the top 15% benchmark.
Only for Ireland, EPCs with energy class A and B are not compared to the top 15% benchmark.
Only for Austria, you can bypass the benchmark by answering the OIB regulation question. If the building complies, it’s potentially aligned.
Step 4: Building type
This step verifies your building type and HVAC capacity. The field is pre-populated based on the HVAC details and property type you entered in ESG Building Data. Only non-residential buildings with an HVAC capacity above 290 kW must demonstrate efficient operation. To update HVAC details, click the hyperlink to go to the ESG Building Data section.
Step 5: Efficient operations
If your building is a large non-residential property, you must confirm efficient operation through energy performance monitoring (e.g., a BMS system).
Record this information under Building ESG data.
Yes: BMS system available.
No: BMS system not available.
Residential buildings do not require this information.
Additional requirements for new buildings larger than 5000 sqm: Regardless of property type, you must answer additional questions on air-tightness, thermal integrity, quality control, and global warming potential (GWP) in the ESG Building Data section. Both conditions must be met for the response to be marked as "Yes".
Step 6: Provide the evidence
Use the Evidence box to add any relevant information.
Attach supporting documents if necessary. For EPC-based flows, uploading evidence is optional.
BuildingMinds does not recommend specific evidence - you decide what to provide.
The system calculates your EU Taxonomy assessment based on your responses to individual questions, without requiring them to be answered in sequence. For example, if your building is a large non-residential property with HVAC capacity above 290 kW, and you only answer the efficient operation question with "No", the result will be 100% Not aligned - even if other questions remain unanswered.