The extended environmental Taxonomy: Final Report on Taxonomy extension options supporting a sustainable transition

Abstract

the extended environmental taxonomy: final report on taxonomy extension options supporting a sustainable transition march 2022 disclaimer this report represents the overall view of the members and observers of the platform on sustainable finance (“the platform”). however, it may not necessarily, on all aspects, represent the individual views of member or observer institutions or experts. this report is not an official commission document nor an official commission position. this document does not reflect the views of the european commission or its services. nothing in this document commits the commission nor does it preclude any policy outcomes. table of contents executive summary ...................................................................................................... 5 glossary .................................................................................................................... 11 introduction to the eu platform on sustainable finance ............................................ 12 purpose of this report ................................................................................................. 13 3 why extend the taxonomy? ...................................................................................... 16 3.1 the present eu sustainable finance or ‘green’ taxonomy ............................... 16 3.2 the ‘binary classification’ problem .................................................................... 17 3.3 feedback from …

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