Introduction to EU Taxonomy
INREV’s latest paper, ‘Introduction to EU Taxonomy,’ offers practical insights into aligning real estate activities with the EU Taxonomy framework.
As regulations such as the Sustainable Finance Disclosure Regulation (SFDR) and Corporate Sustainability Reporting Directive (CSRD) expand their scope to include the EU Taxonomy, this paper provides a practical guide to help real estate investors and managers understand how to implement it. It focuses on compliance with Section 7.7 (Acquisition and Ownership of Buildings), addressing the criteria for substantial environmental contributions, the “do no significant harm” principle, and adherence to minimum safeguards. The appendices offer technical explanations, decision trees, and examples of adaptation solutions for buildings.