EU taxonomy
A classification of environmentally sustainable economic activities set by Regulation (EU) 2020/852. Since 2026 a delegated act has eased its use (10% materiality threshold, shorter templates), and only companies subject to the CSRD and financial institutions must disclose its indicators.
Reference source: eur-lex.europa.eu
Definitions checked in October 2026 against the sources cited. Spotted an error or a regulatory change? Report it in the Agora.
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