EU Taxonomy: Difference between revisions
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* [[Credit]] | * [[Credit]] | ||
* [[Credit rating agency]] | * [[Credit rating agency]] | ||
* [[Do No Significant Harm]] (DNSH) | |||
* [[Draft Delegated Act]] | * [[Draft Delegated Act]] | ||
* [[Enabling activities]] | * [[Enabling activities]] | ||
* [[ESG investment]] | * [[ESG investment]] | ||
* [[ESG transition]] | |||
* [[European Commission]] | * [[European Commission]] | ||
* [[European Union]] | * [[European Union]] | ||
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* [[HLEG]] | * [[HLEG]] | ||
* [[Metaeconomics]] | * [[Metaeconomics]] | ||
* [[Minimum Social Safeguards]] (MSS) | |||
* [[Natural capital]] | * [[Natural capital]] | ||
* [[Organic]] | * [[Organic]] | ||
* [[Social taxonomy]] | |||
* [[SRA]] | * [[SRA]] | ||
* [[SRI]] | * [[SRI]] | ||
* [[Stakeholder]] | * [[Stakeholder]] | ||
* [[Substantial Contribution]] (SC) | |||
* [[Sustainable Development Goals]] | * [[Sustainable Development Goals]] | ||
* [[Sustainable finance]] | * [[Sustainable finance]] | ||
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* [[Sustainability Accounting Standards Board]] | * [[Sustainability Accounting Standards Board]] | ||
* [[Sustainability bond]] | * [[Sustainability bond]] | ||
* [[Sustainability Linked Loan Principles]] | * [[Sustainability-Linked Loan Principles]] (SLLP) | ||
* [[Taxonomy alignment disclosures]] | |||
* [[Taxonomy Regulation]] | * [[Taxonomy Regulation]] | ||
* [[Technical Expert Group]] | * [[Technical Expert Group]] | ||
* [[Technical Screening Criteria]] (TSC) | |||
* [[Transitional activities]] | * [[Transitional activities]] | ||
* [[UK Green Taxonomy]] | |||
* [[UK Sustainable Investment and Finance Association]] | * [[UK Sustainable Investment and Finance Association]] | ||
* [[United Nations]] | * [[United Nations]] | ||
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[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category: | [[Category:Identify_and_assess_risks]] | ||
[[Category:Long_term_funding]] | [[Category:Long_term_funding]] | ||
[[Category:Manage_risks]] | [[Category:Manage_risks]] | ||
[[Category:Risk_reporting]] | |||
[[Category:Risk_frameworks]] | [[Category:Risk_frameworks]] | ||
[[Category: | [[Category:The_business_context]] | ||
Latest revision as of 19:35, 28 May 2024
Sustainability - European Union - European Commission.
The EU Taxonomy is a tool to help investors, companies, issuers and project promoters navigate the transition to a low-carbon, resilient and resource-efficient economy.
The Taxonomy sets performance thresholds (referred to as ‘technical screening criteria’) for economic activities which:
- Make a substantive contribution to one of six environmental objectives (below).
- Do no significant harm (DNSH) to the other five, where relevant.
- Meet minimum safeguards (for example, the OECD Guidelines on Multinational Enterprises and the UN Guiding Principles on Business and Human Rights).
Environmental objectives of the EU Taxonomy:
- Climate change mitigation.
- Climate change adaptation.
- Sustainable use and protection of water and marine resources.
- Transition to a circular economy.
- Pollution prevention and control.
- Protection and restoration of biodiversity and ecosystems.
Under the EU Taxonomy, three different types of activity are recognised as "environmentally sustainable":
(1) Activities that make a substantial direct contribution to one or more of the environmental objectives noted above.
(2) Transitional activities, acting as an appropriate stepping stone.
(3) Appropriate enabling activities.
See also
- Accounting for Sustainability (A4S)
- Biodiversity
- Business & Sustainable Development Commission
- Carbon footprint
- Climate change adaptation
- Climate change mitigation
- Common Ground Taxonomy
- Conference of the Parties
- Convention on Biological Diversity
- Corporate social responsibility
- Circular economy
- Credit
- Credit rating agency
- Do No Significant Harm (DNSH)
- Draft Delegated Act
- Enabling activities
- ESG investment
- ESG transition
- European Commission
- European Union
- Global Sustainable Investment Alliance
- HLEG
- Metaeconomics
- Minimum Social Safeguards (MSS)
- Natural capital
- Organic
- Social taxonomy
- SRA
- SRI
- Stakeholder
- Substantial Contribution (SC)
- Sustainable Development Goals
- Sustainable finance
- Sustainability
- Sustainability Accounting Standards Board
- Sustainability bond
- Sustainability-Linked Loan Principles (SLLP)
- Taxonomy alignment disclosures
- Taxonomy Regulation
- Technical Expert Group
- Technical Screening Criteria (TSC)
- Transitional activities
- UK Green Taxonomy
- UK Sustainable Investment and Finance Association
- United Nations
- World Trade Organization
