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Taxonomy sets performance thresholds across economic activities and, in turn, facilitates the identification of activities that meet minimum safeguards and make a substantial contribution to 1 of 6 environmental objectives.
Taxonomy facilitates the identification of activities that provide market participants and consumers with a common understanding as to what is "green", help prevent greenwashing, and assist with green financing.
ESG Strategy Roadmap
Substantial contribution to one or more of the environmental objectives
Do No Significant Harm (DNSH) to any of the environmental objectives.
Comply with the minimum safeguards
Climate change mitigation
Sustainable use of water and marine resources
Climate change and adaptation
Pollution prevention and control
Protection and restoration of biodiversity
OECD guidelines for multinational enterprises
UN guideline principles on business and human rights
ILO declaration on fundamental rights and principles for work
8 ILO Convention
International Bill on Human Rights
Comply with quantitative or qualitative technical screening criteria for determining "sustainable contribution" and "doing no significant harm"
Taxonomy Alignment for SFDR 8 & 9 and SFDR 6 (opt-in)
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