Die EU-Taxonomie-Verordnung (EU) 2020/852 vom 18. Juni 2020 legt fest, unter welchen Voraussetzungen eine wirtschaftliche Tätigkeit als ökologisch nachhaltig gilt. Zentrale Voraussetzung für eine „grüne“ Investition ist danach, dass die Investition einen wesentlichen Beitrag zu mindestens einem von sechs Umweltzielen leistet, ohne ein anderes Umweltziel erheblich zu beeinträchtigen. Darüber hinaus muss die Tätigkeit bestimmten technischen Bewertungskriterien entsprechen, die auf der Grundlage der Taxonomie-Verordnung von der EU-Kommission festgelegt werden, und Mindestanforderungen in Bezug auf Menschenrechte und Arbeitsorganisation genügen.
Im Einzelnen sind folgende Umweltziele für die Einstufung als nachhaltig relevant:
Eindämmung des Klimawandels,
Anpassung an den Klimawandel,
Nachhaltige Nutzung und Schutz der Wasser- vkc Icjveinsbrljpnkv,
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Im Einzelnen sind folgende Umweltziele für die Einstufung als nachhaltig relevant:
Eindämmung des Klimawandels,
Anpassung an den Klimawandel,
Nachhaltige Nutzung und Schutz der Wasser- vkc Icjveinsbrljpnkv,
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