EU Taxonomy

The EU Taxonomy for sustainable activities is a classification system established to clarify which investments are environmentally sustainable. The aim of the taxonomy is to prevent greenwashing and to help investors make greener choices.

An eligible activity needs to comply with the following criteria in order to be aligned:

• Substantially contribute to at least one of the six environmental objectives (ARCF contributes to objective Climate Change Mitigation);

• Do no significant harm to any of the other five environmental objectives;

• Comply with minimum safeguards, such as OECD Guidelines for Multinational Enterprises and UN Guiding Principles on Business and Human Rights.