Within the framework of the 2015 Paris agreements and the commitment to climate neutrality from 2050, various measures have been adopted at the community level, among which the establishment of the taxonomy stands out, which makes it possible to identify the activities that are considered to contribute substantially to the objectives of environmental sustainability.

The economic activities carried out by companies can be identified as “eligible” or “aligned”. An activity is eligible if it is included among the activities included in the delegated climate regulation, while an activity is aligned if, in addition, a series of technical criteria are met that ensure substantial contribution to a specific environmental objective, which the activities do not cause significant harm to the rest of the objectives and that a series of minimum safeguards are satisfied.