EU´s tekniske ekspertgruppe (TEG) har offentliggjort sin endelige vejledning om EU’s taksonomi. Taksonomien er en oversigt over økonomiske aktiviteter og kriterier, der skal bidrage til EU’s mål om at opnå netto-nul-emissioner inden 2050 under EU´s Green Deal. EU skriver i rapportens indledning:
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 (Figure 1);
- do no significant harm (DNSH) to the other five, where relevant;
- meet minimum safeguards (e.g., OECD Guidelines on Multinational Enterprises and the UN Guiding Principles on Business and Human Rights).
The performance thresholds will help companies, project promoters and issuers access green financing to improve their environmental performance, as well as helping to identify which activities are already environmentally friendly. In doing so, it will help to grow low-carbon sectors and decarbonise high-carbon ones.
The EU Taxonomy is one of the most significant developments in sustainable finance and will have wide ranging implications for investors and issuers working in the EU, and beyond.