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EU Taxonomy Alignment Assessment Checklist
此检查清单为英文版。
Assess economic activities against the EU Taxonomy for eligibility, substantial contribution, do-no-significant-harm, and minimum safeguards.
EU Taxonomy Regulation
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Eligibility Screening
- Have economic activities been mapped to the Taxonomy-eligible activities in the delegated acts? *
- Is each activity assigned to one or more of the six environmental objectives? *
- Are eligible turnover, CapEx, and OpEx amounts identified for each mapped activity? *
Substantial Contribution
- Does each eligible activity meet the technical screening criteria for substantial contribution? *
- Is supporting quantitative evidence (thresholds, metrics) documented per activity? *
- Is each activity classified where relevant as enabling or transitional?
Do No Significant Harm (DNSH)
- Has DNSH been assessed against all other five environmental objectives for each activity? *
- Are climate adaptation and mitigation DNSH criteria evidenced (e.g., climate risk assessment)? *
- Are DNSH criteria for water, pollution, circular economy, and biodiversity assessed and evidenced? *
Minimum Safeguards
- Are minimum safeguards (OECD Guidelines, UN Guiding Principles, ILO, human rights) met? *
- Is a human rights due diligence process aligned with the UNGP and OECD Guidelines in place? *
- Are compliance controls for anti-corruption, taxation, and fair competition in place? *
KPI Calculation & Disclosure
- Are Taxonomy-eligible and Taxonomy-aligned Turnover, CapEx, and OpEx KPIs calculated? *
- Enter the percentage of Taxonomy-aligned turnover.
- Are KPIs disclosed using the mandatory reporting templates and avoiding double counting? *
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