TFL Vsebine / Revija SIR*IUS

EU taxonomy

Taksonomija EU, vzpostavljena z Uredbo 2020/852, določa merila za opredelitev okoljsko trajnostnih dejavnosti glede na šest okoljskih ciljev: blaženje in prilagajanje podnebnim spremembam, varstvo vodnih virov, krožno gospodarstvo, preprečevanje onesnaževanja in varstvo biotske raznovrstnosti. Za skladnost mora dejavnost znatno prispevati k vsaj enemu cilju, ne sme bistveno škodovati drugim in mora izpolnjevati minimalne socialne varovalke. Taksonomija EU omogoča primerljivost podjetij glede okoljske trajnostnosti in spodbuja trajnostne naložbe. Taksonomija EU loči med gospodarskimi dejavnostmi, ki so taksonomsko sprejemljive ali taksonomsko usklajene. Po uredbi morajo podjetja poročati o treh kazalnikih uspešnosti v obliki deležev v: prihodkih, naložbah v osnovna sredstva in naložbah v obratna sredstva. Taksonomija EU je poleg analize trenutnega stanja pomembna za usmerjanje načrtov podjetij, za pritegnitev vlagateljev, za EU in države pri pripravi finančnih produktov ter politik. Analiza poročanja kaže, da večina podjetij že poroča o skladnosti s taksonomijo, vendar bo treba takso- nomsko usklajenost še izboljšati. Poleg tega se podjetja srečujejo z izzivi pri zbiranju podatkov in kompleksnem poročanju ključnih kazalnikov, interpretaciji zakonodaje, doseganju tehničnih meril ter negotovosti pri minimalnih socialnih varovalkah. V prihodnje se bo obseg dejavnosti povečal, spremenila se bodo tehnična merila, poleg tega se bo obveznost poročanja razširila še na nekatera srednja in mala podjetja.

The EU taxonomy, established by Regulation 2020/852, sets out criteria for defining environmentally sustainable activities based on six environmental objectives: mit- igation and adaptation to climate change, protection of water resources, circular economy, pollution prevention, and protection of biodiversity. For compliance, an activity must substantially contribute to at least one objective, not significantly harm others, and meet minimum social safeguards. The EU taxonomy facilitates comparability among companies regarding environmental sustainability and encourages sustainable investments. The EU taxonomy distinguishes between economic activities that are taxonomy-eligible and those that are taxonomy-aligned. Under the regulation, companies must report on three performance indicators as shares in: turnover, CapEX and OpEX. In addition to analysing the current state, the EU taxonomy is important for guiding compa- nies’ plans, attracting investors, and assisting the EU and countries in developing financial products and policies. Analysis of companies reporting show that most companies are al- ready reporting compliance with the taxonomy, but improvements in taxonomy alignment are still needed. Companies have challenges related to data collection, complex KPI disclosure template, legislation interpretation, meeting technical screening criteria and minimum social safeguards. In the future, the scope of activities will expand, technical criteria will change, and reporting will also apply to certain medium and small enterprises.