Development of a practical guideline for EU taxonomy assessment and reporting at Hamburger Energienetze GmBH

Abstract

This work project develops a practical, Excel- and PowerPoint-based guideline for implementing the EU taxonomy at Hamburger Energienetze GmbH. Based on delegated acts, internal company data, and expert interviews, the tool enables systematic eligibility checks, alignment assessments, and KPI calculations. Two representative activities were analysed to validate the methodology and highlight key challenges, including regulatory uncertainty, limited data availability, and interde partmental coordination. Results confirm the feasibility of low-resource implementation and em phasise the value of standardised processes and internal documentation. The proposed guideline is transferable to other CSRD-covered organisations and supports compliance with taxonomy report ing requirements, thereby increasing transparency and audit readiness.