S&P Global EU Taxonomy Data

The S&P Global EU Taxonomy Data dataset helps companies and investors navigate the transition to a low-carbon, resilient, and resource-efficient economy. It provides a classification framework that sets out the criteria for an activity to be considered environmentally sustainable. This framework offers a common language on sustainability performance for investors, issuers, policymakers, regulators, and companies. It is a key pillar of the European Green Deal, aimed at achieving zero emissions in Europe by 2050.  

Under the EU Taxonomy (EUT) regulation, financial market participants (FMPs) and non-financial counterparties (NFCs) are expected to disclose their eligibility and alignment with the EUT. FMPs need to report on EUT alignment at product level and incorporate the framework in decision making by identifying companies with business activities that are aligned with EUT and substantially contribute to one of the six environmental objectives. NFC subjected to the Non-Financial Reporting Directive (NFRD) disclose their EUT performance data at both activity level and aggregated company level. FMPs use the data disclosed by NFCs to calculate EUT disclosure at the product level. 

This dataset includes:  

• Independent assessments providing a comprehensive evaluation of eligibility, substantial contribution, Do No Significant Harm (DNSH), and Minimum Social Safeguards (MSS) requirements of the EU Taxonomy across a large universe of equity and fixed income issuers. 
• The As reported dataset, which focuses on collecting EUT performance data disclosed by companies provides the required intelligence to FMPs to meet their regulatory requirements. The data structure is closely aligned with the disclosure template recommended by European Commission.