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  • Writer's pictureGustavo Bernal Torres

European Social Taxonomy

The European Commission Platform on Sustainable Finance has shared their draft report on developing a Social Taxonomy

  • The group was asked to consider the relationship between the social and environmental taxonomies and the regulatory environment. The group identified four main differences between a social and an environmental taxonomy.

  • The suggested structure of a social taxonomy would be both vertical and horizontal, with the vertical dimension focusing on products and services for basic human needs and basic infrastructure. The horizontal dimension takes into account impacts on different groups of stakeholders affected by economic activities –workers, including value chain workers, consumers and communities.



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