We analyse the EU Taxonomy Regulation with a deep dive into the do no significant harm (DNSH) and minimum safeguards (MS) requirements contained in the Climate Delegated Act.
This study transforms these requirements into sustainable investment data points and proposes processes data solutions using green revenues, ESG and controversies data to determine the EU taxonomy alignment of activities, companies and portfolios. It aims to build a framework of data solutions that can incorporate the existing and future requirements from the EU Taxonomy Regulation, while supporting investors with their disclosure obligations.
This paper answers questions such as:
- How do investors and companies implement the technical screening criteria (TSC)?
- What can investors realistically report when current corporate disclosure and data is limited, and disclosure rules have not yet started?
- How can we determine the EU Taxonomy alignment at the portfolio level?
