To encourage the transition to green investment, the EU has introduced rules defining which activities are green or sustainable. Services relating to the European Union Taxonomy are available; this is a classification system created by the European Union to define what constitutes an ‘environmentally sustainable’ economic activity, with the aim of guiding green investment and promoting market transparency, in accordance with Regulation (EU) 2020/852. The system is based on six environmental objectives and requires companies to disclose how their activities align with these objectives.

The environmental objectives to be considered are:

a) Climate change mitigation (avoiding or reducing greenhouse gas emissions or increasing the removal of greenhouse gases)

b) Climate change adaptation (reducing or preventing adverse impacts on the current or future climate, or the risks of such adverse impacts)

c) The sustainable use and protection of water and marine resources;

d) The transition to a circular economy (with an emphasis on the reuse and recycling of resources)

e) The prevention and control of pollution

f) The protection and restoration of biodiversity and ecosystems.Os objetivos ambientais a considerar são: