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By Arnd HEßELER, Andrey GASPIROVICH, Matthias PETRAS, Jakob KOCH Jan MÜLLER-DETHARD, zeb consulting*
The EU taxonomy for sustainable investments is the key basis for assessing the sustainability of economic activities and is relevant for several other EU regulations. The central element of the EU Taxonomy Regulation ((EU) 2020/852) is a classification system defining whether an investment is sustainable or not.
In order to determine whether an economic activity is sustainable according to the criteria set out in the EU taxonomy, an extensive assessment has to be carried out. To cope with the very complex specifications, this requires a structured approach. The taxonomy eligibility in the real estate sector is classified at the level of...
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