Do No Significant Harm’ and ‘Minimum Safeguards’ in Practice Navigating the EU Taxonomy Regulation

This paper analyzes the EU Taxonomy Regulation with a deep dive into the do no significant harm (DNSH) and minimum safeguards (MS) requirements contained in the Climate Delegated Act. This study transforms these requirements into sustainable investment data points and proposes processes data solutions using green revenues, ESG and controversies data to determine the EU taxonomy alignment of activities, companies and portfolios. It aims to build a framework of data solutions that can incorporate the existing and future requirements from the EU Taxonomy Regulation, while supporting investors with their disclosure obligations.