Proposed EU Taxonomy for Sustainable Activities. A list of economic activities with performance criteria for their contribution to six environmental objectives (climate change mitigation; climate change adaptation; sustainable use and protection of water and marine resources; transition to a circular economy; waste prevention and recycling; pollution prevention and control; and protection of healthy ecosystems). To be included in the proposed EU Taxonomy, an economic activity must contribute substantially to at least one environmental objective and do no significant harm to the other five, as well as meet minimum social safeguards.

Directorate-General for Financial Stability, Financial Services and Capital Markets Union (2018) .Supplementary Report 2019 by the Technical Expert Group on Sustainable Finance. https://finance.ec.europa.eu/publications/technical-expert-group-sustainable-finance-teg_en