The taxonomy defines in great detail the criteria that a business must meet to be considered environmentally sustainable. In the coming months, listed companies will have to conduct a thorough analysis of all their activities in order to publish in their 2021 annual report what percentage of their revenues, capital expenditures and operating expenses are related to sustainable activities.
MATERIALITY has already completed a Taxonomy compliance analysis project for LUG S.A. in 2020. As a result, LUG was the first company in Europe to publish data on the percentage of environmentally sustainable revenues and capital expenditures in its annual report. The project's conclusions were used, among other things, by the EU regulator (ESMA) in its work on implementing acts for the Taxonomy regulation. MATERIALITY experts also actively participated in this work.
More information on the adopted package of sustainable finance measures can be found here: Sustainable Finance Package.
The adopted delegated regulation and the contents of the Taxonomy are available here: Delegated Regulation (Taxonomy Regulation Delegated Act 2021-2800 English Version)
- Annex 1 (Climate change criteria) - (Taxonomy Regulation Delegated Act 2021-2800 Annex-1 English Version).
- Appendix 2 - (Climate change adaptation criteria) (Taxonomy Regulation Delegated Act 2021-2800 Annex-2 English Version)
The acts will be published in the Official Journal after they have been translated into official EU languages.
Source: Factsheet: How does the EU taxonomy fit within the sustainable finance framework?
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