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Based on an Analysis of the Usability of the Taxonomy Criteria
Autor:innen
Herausgeber
Quelle
Schlagwörter
Sustainable Finance, Investition
Förderkennzeichen (FKZ)
3722 14 109 0
Forschungskennzahl
Verbundene Publikation
Zitation
Tietmeyer, R., & Tetteroo, M. (2026). Suggestions for an EFRAG Implementation Guidance on synergies between the ESRS and EU Taxonomy. German Environment Agency. https://doi.org/10.60810/openumwelt-8202
Zusammenfassung englisch
The European Union has introduced the EU Taxonomy and the European Sustainability Reporting Standards (ESRS) as key regulatory frameworks to enhance transparency and direct capital flows towards environmentally responsible investments. This report explores the interconnections between these two frameworks, identifies implementation challenges, and analyzes synergies that companies can leverage to streamline their reporting obligations. A key focus is placed on materiality assessments, the integration of Taxonomy-related data into ESRS disclosures, and the potential for an EFRAG Implementation Guidance to facilitate alignment. Findings indicate that companies already collecting Taxonomy-related data can utilize it to meet ESRS requirements. The report was completed in March 2025 and does not address current political and regulatory developments regarding sustainable finance and corporate sustainability reporting.