
EU Taxonomy
The EU Regulation 2020/852 (EU Taxonomy Regulation) came into force in July 2020 and is part of the obligations for entities that are obliged to prepare an ESG report under the CSRD. The scope of the entities concerned is therefore the same as that set for the CSRD. The Regulation clearly defines what conditions an activity must fulfil in order to qualify as sustainable, i.e. compliant.
The publication EU Taxonomy Guide presents the steps of the implementation process in more detail.