Eligibility assessment

The Taxonomy Regulation lists various business activities that can potentially contribute to one (or more) of the six environmental objectives. You should assess which economic activities your company engages in or operates within, or in which areas you have CAPEX or OPEX expenditures.

For example, if your company produces cement, the category "Cement Production" would be particularly relevant in terms of revenue. On the other hand, if you operate photovoltaic systems and generate electricity, this would be relevant for your company. If no taxonomy activities match your business operations, the evaluation is complete, and you do not have the opportunity to achieve taxonomy alignment.

Please note that your company can also record multiple sub-activities under one taxonomy activity. For example, if you produce different types of cement, one of your products may meet the Technical Screening Criteria regarding a substantial contribution to an environmental objective and the DNSH (Do No Significant Harm) criteria, while another product in your portfolio may not. In this case, you should create two sub-activities under the taxonomy activity "Cement Production," labeled, for instance, "Climate-Neutral Cement" and "Regular Cement."

Daato presents the taxonomy activities in the software as a list, allowing you to select them and add relevant sub-activities. Various examples are provided to help guide the selection of activities. Additionally, you can involve your subsidiaries or other entities, if necessary, allowing them to carry out this assessment for their respective business areas.