Draft Delegated Act

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Sustainability - European Union - European Commission - Taxonomy Regulation.

Draft legislation to implement the EU's Taxonomy Regulation.


More granularity
Compared to the TEG’s March 2020 report, this Draft included more granularity for the classification of activities in manufacturing, energy, transport and building sector.
Sub-categories have been created within existing sectors, in addition to newly created sectors such as “Information & communication”, “Professional, scientific & technical activities”, “Financial & insurance activities”, “Education”, “Human health & social work activities” and “Arts, entertainment & recreation”.
Association of Corporate Treasurers ESG blog, Naresh Aggarwal, Associate Director, Policy & Technical, 21 January 2021.


See also