EU Taxonomy reporting obligations alongside additional use cases
Relevant activities are activities which make a substantial contribution to one of the objectives for which the taxonomy has been defined .
Reported and estimated capital expenditure and revenues are attached to eligible activities.
For each relevant activity, the taxonomy defines specific substantial contribution criteria which need to be met in order to be considered environmentally sustainable.
Compliance with the respective DNSH criteria is assessed for each company, including if it has been involved in environmental controversies.
It must be verified that the company has not been subject to (allegations of) failing to meet minimum social safeguards in their operations.