(8)Moreover, it is appropriate to establish a graduated approach to the materiality of the different classes of information to be reported. As it is generally considered that information on operational expenditure is of lesser significance and decision usefulness to assessment of the sustainability of activities of undertakings than that on turnover or capital expenditure, non-financial undertakings should be allowed not to report on taxonomy-eligibility and alignment of operational expenditure where the operational expenditure is not financially material for their business model. That flexibility would still preserve transparency of undertakings to financial market participants and investors, whilst ensuring a proportional application of the reporting requirements under Article 8 of Regulation (EU) 2020/852.