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Kuzen · 2023年11月17日

EU Taxonomy

  1. ESG
  2. Social factors

NO.PZ2022120701000038

问题如下：

An investment fund scores its potential investments on a scale of one to ten based on the contributions they make to the environmental objectives under the EU taxonomy for sustainable activities The following table shows how each company’s score has changed over the past year Which company most likely complies with the EU taxonomy for sustainable activities?


选项：

A.Company 1 B.Company 2 C.Company 3

解释：

Company 2 best fulfills the requirements to substantially contribute to one objective (climate change adaptation at +3 points) while doing no significant harm to the others

为什么C不对呢?C公司也是至少做了1项改进,并且没有对其他项目有负面影响,而且总分都是3分

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已采纳答案

pzqa38 · 2023年11月17日

嗨，努力学习的PZer你好：


在欧盟分类法下，可持续的经济活动必须要满足以下三个标准：

（1）为分类法中列出的六个环境目标中的至少一个做出“实质性贡献”（substantial contribution）：减缓气候变化；适应气候变化；水资源和海洋资源保护；向循环经济过渡；污染预防和控制；生物多样性和生态系统保护。

（2）对任何其他五个环境目标“不造成重大损害” （‘Do No Significant Harm’）。

（3）遵守“最低保障措施”，即符合一系列国际基本人权和劳工的标准，包含但不仅限于《经合组织跨国企业准则》、《联合国工商企业与人权指导原则》、国际劳工组织的工作基本权利和原则、八项ILO核心公约以及《国际人权法案》的宣言。


这道题中，3分能代表实质性贡献，而1分不能称为实质性贡献，因此虽然总分相同，但是单项有要求，因此选B

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