EU-TAXONOMY-SUSTAINABLE

Taxonomie UE activites durables 6 objectifs.

Définition

EU Taxonomy 6 objectifs environnementaux : (1) Climate change mitigation, (2) Climate change adaptation, (3) Sustainable use and protection of water and marine resources, (4) Transition to circular economy, (5) Pollution prevention and control, (6) Protection and restoration of biodiversity and ecosystems. Eligibility + Alignment screening avec Technical Screening Criteria + Do No Significant Harm (DNSH) + Minimum Safeguards (OECD MNE Guidelines, UNGPs). Disclosure : Turnover / CapEx / OpEx %. Cle pour SFDR Article 8/9 funds, Bond EU Green Bond Standard, CRR3 banks.

Origine

EU Taxonomy proposed par Commission europeenne 2018 ; Regulation (UE) 2020/852 adopte 18 juin 2020 ; Climate Delegated Act 2021 ; Environmental Delegated Act 2023.

Exemple en contexte

BNP Paribas reporte annuellement son EU Taxonomy alignment : ~3% Turnover aligned activities (renewable energy lending, green building loans) ; CapEx ~5% aligned (datacenters carbon-neutral migration).

Termes liés

• CSRD — disclosure framework.