Which of the following established a framework that lays out the conditions for economic activities to be considered environmentally sustainable?

Question

BlackTom AI · Accepted Answer

The EU Taxonomy Regulation establishes a framework that defines the technical screening criteria and conditions under which an economic activity can be considered environmentally sustainable.

Relevant concepts: the Taxonomy is an EU regulation (Regulation (EU) 2020/852) creating a classification system for "sustainable" economic activities. It sets objective-based environmental goals and a set of tests — namely that an activity (1) makes a substantial contribution to one or more of the EU’s environmental objectives, (2) does no significant harm (DNSH) to any of the other objectives, and (3) complies with minimum social and governance safeguards. The six environmental objectives are climate change mitigation, climate change adaptation, sustainable use and protection of water and marine resources, transition to a circular economy, pollution prevention and control, and protection/restoration of biodiversity and ecosystems.

Step-by-step reasoning:
1. Read each option and recall what it does. 
2. EU Taxonomy Regulation: creates technical screening criteria and legal definitions for environmentally sustainable activities and is used by companies and financial market participants to report taxonomy-aligned activities. 
3. Climate Disclosure Standards Board (CDSB): provides frameworks and guidance for reporting environmental and climate-related information in mainstream financial reports — focused on disclosure format and content, not on defining which activities are sustainable. 
4. Task Force on Climate-related Financial Disclosures (TCFD): issues voluntary recommendations for disclosing climate-related financial risks and governance; it does not set technical criteria for sustainability of activities.

Why the correct answer is correct: the Taxonomy explicitly lays out the conditions (substantial contribution, DNSH, technical screening) and is the EU’s formal framework for classifying sustainable economic activities. The CDSB and TCFD are disclosure frameworks about reporting climate/environmental information, not classification systems.

Therefore the correct answer is EU Taxonomy Regulation, matching the provided answer.

Which of the following established a framework that lays out the conditions for economic activities to be considered environmentally sustainable?单项选择题

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