The EU Taxonomy sets out the overarching conditions that an economic activity has to meet to qualify as sustainable. In order to ensure that investments and financial market activities support those sustainable economic activities, financial market participants active in the EU and companies subject to non-financial disclosure requirements must now incorporate disclosures with reference to the Taxonomy. This way, the Taxonomy aims to help channel capital flows toward sustainable investments in a harmonized and consistent manner across the EU single market, thereby supporting the EU Green Deal and the Paris Agreement, and guide the transition of companies toward sustainable economic activities.
Lifecycle Phase(s): Strategic PlanningPublic authorities identify the needs and long-term vision for infrastructure development., PrioritizationAuthorities decide which projects to realize and how to allocate resources., FinanceDevelopers decide how to pay for their project.
Type(s) of Tool: Sustainability BenchmarksCompare the sustainability performance of assets or funds., Economic / Financial ValuationsAnalyses the economic/financial value and risks related to projects.