European Taxonomy Disclosures 2025

European banks' 2025 Green Asset Ratios rose to an average of 7% despite a voluntary reporting pause, but the results are non-comparable due to inconsistent adoption of the new ESG Omnibus methodology. The increase is largely a 'mathematical correction' rather than a shift toward greener assets.

Key Takeaways

• 1.The average Green Asset Ratio (GAR) for European banks rose to 7% in 2025, but this primarily reflects methodological changes under the ESG Omnibus rather than greener asset shifts.
• 2.Despite a regulatory two-year suspension of mandatory disclosures, all 50 banks in the study sample chose to disclose their Taxonomy templates.
• 3.Comparability between institutions is severely diminished because 56% of banks adopted the new ESG Omnibus methodology while others remained on the old calculation.

Table of Contents

• Disclosures maintained despite two-year suspension
• Higher GAR biased by the new methodology
• Average national Green Asset Ratio disclosed in 2024 vs. 2025
• Green Asset Ratio variation within jurisdictions
• Higher results but comparability is lacking
• Split of methodologies used for Taxonomy reporting
• Average percentage increase in banks' GAR when using the updated methodology
• YoY change in banks' disclosed Taxonomy eligibility in absolute and relative terms
• Average national correlation between EUT eligibility and alignment rate
• Simplified disclosures but at what cost?
• Author

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