A user guide to navigate the EU taxonomy for sustainable activities

This guide is intended for all users, whether they are legally mandated or voluntary users, including companies, investors or fund managers. It is especially aimed at large companies and listed companies that are subject or will be subject in the future to the European Union’s requirements on sustainability reporting.

The guide is divided into three sections:

• Background: Includes information on relevant regulatory developments and an introduction to the EU Taxonomy.
• Navigating the EU Taxonomy: with information on key steps for its implementation and a series of case studies addressing the main challenges and potential benefits.
• Conclusions: main conclusions, links to reporting initiatives and expected upcoming developments.