定義 / Definition

為永續活動所提的歐盟分類表，以經濟活動對下列六項環境目標的貢獻狀況為基準，這六項環境目標包括減緩氣候變化；適應氣候變化；水和海洋資源的永續利用和保護；轉型為循環經濟；廢棄物防治和回收利用；污染預防和控制；以及和保護健康的生態系統)。欲被納入擬議的歐盟分類中，經濟活動必須對至少一個環境目標做出重大貢獻，未損及其它五項目標，並滿足最低限度的社會保障。
Proposed EU Taxonomy for Sustainable Activities. A list of economic activities with performance criteria for their contribution to six environmental objectives (climate change mitigation; climate change adaptation; sustainable use and protection of water and marine resources; transition to a circular economy; waste prevention and recycling; pollution prevention and control; and protection of healthy ecosystems). To be included in the proposed EU Taxonomy, an economic activity must contribute substantially to at least one environmental objective and do no significant harm to the other five, as well as meet minimum social safeguards.

出處 / Source
Directorate-General for Financial Stability, Financial Services and Capital Markets Union (2018) .Supplementary Report 2019 by the Technical Expert Group on Sustainable Finance. https://finance.ec.europa.eu/publications/technical-expert-group-sustainable-finance-teg_en