Taxonomy is a set of EU regulations on sustainability criteria. As part of the European Green Deal, it is intended to create uniform guidelines that allow the nature of an investment to be objectively assessed in terms of its environmental impact and its compliance with ESG (Environmental, Social, Governance) standards.
Investments are supposed to meet criteria for one of 6 environmental objectives:
Climate change mitigation;
Climate change adaptation;
Protection of water and marine resources;
Transition to a closed loop economy;
Ecosystems and biodiversity protection with none of the other targets significantly impeded.
A detailed set of technical criteria for individual economic activities has already been adopted for the first two objectives. As for the other four, only regulatory proposals have so far been made.
New challenges for business
How can we help you?
MDDP’s Green Tax Team keeps abreast of taxonomy-related regulatory changes. We offer support in preparing a company for the implementation of taxonomy requirements, e.g. for determining the scope of reporting obligations and verifying sustainability criteria.
Zgodnie z planami, od 1 stycznia 2023 r. mają obowiązywać
23 lutego Komisja Europejska zaprezentowała projekt Dyrektywy w sprawie należytej