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Analysis of compatibility and exemplary proposals for amendments for climate change mitigation and Sustainable Use and Protection of Water
Herausgeber
Quelle
Schlagwörter
Investition, Sustainable Finance, Taxonomie
Förderkennzeichen (FKZ)
3722 14 109 0
Forschungskennzahl
Zitation
Duscha, M., Meyhöfer, K., Tietmeyer, R., & Knob, L. (2026). The DNSH criteria of the EU Taxonomy and the PAI indicators of the SFDR. German Environment Agency. https://doi.org/10.60810/openumwelt-8203
Zusammenfassung englisch
The EU taxonomy and the Sustainable Finance Disclosure Regulation (SFDR) are central instruments in the EU Sustainable Finance Framework. Both aim at redirecting financial flows towards sustainable investments while both face critique in terms of coherence and usability.This report presents suggestions to leverage synergies between the SFDR and the Taxonomy by enhancing the usability of the Do No Significant Harm (DNSH) criteria in the EU Taxonomy and the Principle Adverse Impact (PAI) indicators under the SFDR. The report analyses the environmental objectives of climate change mitigation and sustainable use and protection of water for the economic sectors energy, manufacturing, construction and real estate, transport, and water supply. The report was completed in March 2025 and does not address current political and regulatory developments regarding the sustainable finance regulation.
Übersetzungen
Verbundene Publikation
Suggestions for an EFRAG Implementation Guidance on synergies between the ESRS and EU Taxonomy
(German Environment Agency, 2026)
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.