EU Taxonomy

The EU Taxonomy is a leading science-based classification system expected to become the global standard for determining whether an economic activity can be considered environmentally sustainable​.

The EU is developing a set of regulatory reporting requirements that all EU funds with a sustainability objective have to comply with. Beyond these reporting requirements that are still being finalized, investors globally are looking to the framework to support their approach to sustainable investing and to report on the funds’ impact, regardless of where these funds may be situated.

Sustainalytics’ EU Taxonomy Solution assesses companies’ eligibility and alignment to the Climate Change Mitigation and Climate Change Adaptation objectives, supplementing reported data with estimations. It will continuously evolve to capture updates to the regulatory requirements.

Tables included:

- EUTax_ActivityDetails-CCA_YYYMMDD_SAMPLE
- EUTax_ActivityDetails-CCM_v2_YYYMMDD_SAMPLE
- EUTax_Conclusions-CCA_YYYYMMDD_SAMPLE
- EUTax_Conclusions-CCM_v2_YYYYMMDD_SAMPLE
- EUTax_Conclusions-Company_YYYMMDD_SAMPLE
- EUTax_InputData_YYYYMMDD_SAMPLE

Sample Fields

- Overall-MS-Any Breach Flag
- CCA-Overall-Eligible-Aligned Revenue
- CCA-Overall-Reported-Not Eligible Revenue
- CCA-Overall-Not Eligible CAPEX
- CCA-Overall-CAPEX in Eligible Activities

搜集汇总

背景与挑战

背景概述

欧盟分类法是一个基于科学的分类体系，用于评估经济活动的环境可持续性，并有望成为全球投资和监管报告的标准。该数据集通过评估公司对气候变化适应和减缓目标的符合性来支持可持续投资，并提供了相关的数据表格和样本字段。