Taxonomy – a tool determining the direction of transformation in heat engineering
DOI:
https://doi.org/10.36119/15.2022.1.1Keywords:
taxonomy, environmentally sustainable activity, heatingAbstract
The taxonomy will indicate which operating and investment activities qualify as environmentally sustainable to help the investor create business models in line with the goals of the energy transformation. The article presents the types of activities for the energy sector that are included in the taxonomy. The focus was on selected 3 types of activities and described the objectives and criteria that must be met by these activities in order to be considered environmentally sustainable.
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References
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“Applying the EU Taxonomy”: Lessons from the Front Line, Peter Sweatman (Lead) and Malte Hessenius, Paper jointly prepared by Climate Strategy and Climate & Company.
Dyrektywa Parlamentu Europejskiego i Rady 2014/95/UE z dnia 22 października 2014 r. zmieniająca dyrektywę 2013/34/UE w odniesieniu do ujawniania informacji niefinansowych i informacji dotyczących różnorodności przez niektóre duże jednostki oraz grupy.
