Data Dimensions & Metrics

Discover how Tracenable’s dimensional model structures EU Taxonomy data into metrics measuring eligibility and alignment of KPIs: turnover, CAPEX, OPEX.

How Dimensions and Metrics Work

Tracenable datasets follow a dimensional model.

• Dimensions are the attributes you can use to analyze or slice the data. Each dataset is defined by one or more dimensions.

• Metrics are the most granular layer: each one represents a unique combination of dimension values that defines a specific data point.

This dimensional model provides a transparent and predictable way to structure data. It removes ambiguity in naming, ensures consistency across datasets, and makes it easier to understand how each metric is constructed.

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Dimensions in EU Taxonomy Data

The EU Taxonomy data is organized along three core dimensions. These dimensions define how EU Taxonomy data is categorized and reported, and every metric in the dataset is derived from their combinations.

• Level - Identifies whether the disclosure applies to the company’s total business or is broken down by specific economic activities.

  • Total

  • Activities

• KPI - Represents the key performance indicators (KPIs) required by the EU Taxonomy, used to quantify how a company’s business activities align with sustainability criteria.

  • Turnover

  • CAPEX

  • OPEX

• Eligibility Category or Screening Criteria - Defines the sustainability classification of economic activities under the EU Taxonomy.

  • Aligned (A1)

  • Eligible but not Aligned (A2)

  • Eligible (A=A1+A2)

  • Non-Eligible (B)

  • Eligible and Non-Eligible (A+B)

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Metrics in the EU Taxonomy Dataset

EU Taxonomy metrics are derived by combining the three dimensions: Level, KPI, and Eligibility Category. Each metric represents a standardized data point that shows how a company’s activities align with the regulation.

Level	KPI	Eligibility Category	Metric
Total	Turnover	Aligned (A1)	Total Taxonomy-Aligned (A1) Turnover
Total	Turnover	Eligible but not Aligned (A2)	Total Taxonomy-Eligible but not Aligned (A2) Turnover
Total	Turnover	Eligible (A = A1+A2)	Total Taxonomy-Eligible (A=A1+A2) Turnover
Total	Turnover	Non-Eligible (B)	Total Taxonomy-Non-Eligible (B) Turnover
Total	Turnover	Eligible and Non-Eligible (A+B)	Total Taxonomy-Eligible and Non-Eligible (A+B) Turnover
Total	CAPEX	Aligned (A1)	Total Taxonomy-Aligned (A1) CAPEX
Total	CAPEX	Eligible but not Aligned (A2)	Total Taxonomy-Eligible but not Aligned (A2) CAPEX
Total	CAPEX	Eligible (A = A1+A2)	Total Taxonomy-Eligible (A=A1+A2) CAPEX
Total	CAPEX	Non-Eligible (B)	Total Taxonomy-Non-Eligible (B) CAPEX
Total	CAPEX	Eligible and Non-Eligible (A+B)	Total Taxonomy-Eligible and Non-Eligible (A+B) CAPEX
Total	OPEX	Aligned (A1)	Total Taxonomy-Aligned (A1) OPEX
Total	OPEX	Eligible but not Aligned (A2)	Total Taxonomy-Eligible but not Aligned (A2) OPEX
Total	OPEX	Eligible (A = A1+A2)	Total Taxonomy-Eligible (A=A1+A2) OPEX
Total	OPEX	Non-Eligible (B)	Total Taxonomy-Non-Eligible (B) OPEX
Total	OPEX	Eligible and Non-Eligible (A+B)	Total Taxonomy-Eligible and Non-Eligible (A+B) OPEX
Activities	Turnover	Aligned (A1)	Activity-level Taxonomy-Aligned (A1) Turnover
Activities	Turnover	Eligible but not Aligned (A2)	Activity-level Taxonomy-Eligible but not Aligned (A2) Turnover
Activities	Turnover	Eligible (A = A1+A2)	Activity-level Taxonomy-Eligible (A=A1+A2) Turnover
Activities	CAPEX	Aligned (A1)	Activity-level Taxonomy-Aligned (A1) CAPEX
Activities	CAPEX	Eligible but not Aligned (A2)	Activity-level Taxonomy-Eligible but not Aligned (A2) CAPEX
Activities	CAPEX	Eligible (A = A1+A2)	Activity-level Taxonomy-Eligible (A=A1+A2) CAPEX
Activities	OPEX	Aligned (A1)	Activity-level Taxonomy-Aligned (A1) OPEX
Activities	OPEX	Eligible but not Aligned (A2)	Activity-level Taxonomy-Eligible but not Aligned (A2) OPEX
Activities	OPEX	Eligible (A = A1+A2)	Activity-level Taxonomy-Eligible (A=A1+A2) OPEX

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