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The standards build on the previous work of the Climate Disclosure Standards Board (CDSB), the Task Force for Climate-related Financial Disclosures (TCFD), the Value Reporting Foundation’s IntegratedReporting Framework, industry-based SASB Standards and the World Economic Forum’s Stakeholder Capitalism Metrics.
The EU taxonomy covers activities that contribute up to 80% of European greenhouse gases: electricity, transport, forestry, building, information and communication technologies, and manufacturing. Agricultural activities are currently in development.
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