Compliance of real estate investments with the Taxonomy

We support companies in the construction and real estate industries in ensuring that their construction projects comply with the Technical Screening Criteria of the EU Taxonomy for environmentally sustainable activities.

Regulation 2020/852 of June 18, 2020, on the establishment of a framework to facilitate sustainable investment (the so-called EU Taxonomy) introduced reporting obligations for companies reporting on sustainability issues. Financial institutions, in particular banks, also expect many companies to provide information on the compliance of their capital expenditures (CapEx) with the Taxonomy. For a correct calculation, it is necessary to demonstrate the compliance of these investments with the Technical Screening Criteria (TSC) set out in the Annexes to Delegated Regulations No. 2021/2139 (Climate Delegated Act) and No. 2023/2486 (Environment Delegated Act).

In the case of the construction and real estate industry, demonstrating compliance with the Technical Screening Criteria is a complex task covering the entire investment process, from the preparatory phase, through design, to implementation, involving all participants in the construction process—the investor, designers, and general contractor.

In the course of our experience, we have developed a proprietary cooperation model that allows us to safely guide the project manager supervising the investment through the intricacies of the Technical Screening Criteria and ensure its compliance with all the requirements contained therein.

How will we work together?

Education

We will conduct educational activities for all participants in the construction process.

Technical support

We will provide ongoing technical support during the implementation of the investment. Our experts will accompany the project manager supervising the implementation of the investment at every stage of the investment process.

Tools

We will prepare tools to support progress monitoring and ensure documentation completeness.

Documentation

We will gather evidence of compliance (audit trail).

Report

We will prepare a Taxonomy compliance report

Results of cooperation

We will safely guide the project manager supervising the investment through the intricacies of the Technical Screening Criteria. We will gather evidence of compliance with the taxonomy for audit purposes. We will support the investor in fulfilling their information obligations and meeting the expectations of financial institutions.

What distinguishes our assessments of the compliance of construction investments with the Taxonomy?

6

development investments for which we have conducted assessments of compliance with the Taxonomy

8

climate risk analyses conducted in accordance with the Technical Screening Criteria

5

investments examined in terms of the solutions used to support the transition to a circular economy

Do you need your construction investments to be compliant with the Taxonomy?

More information on compliance of construction investments with the Taxonomy

This week is your last chance to help defend European sovereignty and improve the conditions under which our companies will [...]
Piotr Biernacki
October 26, 2026
MATERIALITY participated in EFRAG’s public consultation on the draft ESRS-40a standard. The standard will set out the rules for sustainability reporting by corporate groups [...]
October 26, 2026
A week ago, I wrote about the financial implications of risks and opportunities. I outlined two types (current and anticipated) and pointed out what information [...]
Piotr Biernacki
October 12, 2026

Check related services

We identify risks and opportunities related to climate change that affect the company's resilience.

We examine the company's potential for implementing a circular economy.

Verification of elements of the sustainable development management system in the company.