EU Taxonomy Regulation (2020/852) — Sustainable Finance Classification

Lack of standardized criteria for sustainable investments in the EU.

Key Obligations

["Classify economic activities as sustainable", "Disclose taxonomy alignment in annual reports", "Apply Do No Significant Harm criteria"]

Penalty Ranges

{"note": "Member state penalties vary; reputational and regulatory risk"}

Mandatory Deadline: 2022-01-01

Affected HS Codes: []

Issuing Authority: European Commission