CHAPTER 7

Taxonomies, Labels and Regulation

Defining what is green

Opening question

“Who decides whether an investment is really green?”

In this chapter

Why a common definition of green activities is needed
How the EU Taxonomy works: objectives, technical criteria, do no significant harm and safeguards
Eligible versus aligned, with a worked example on a portfolio
EU fund disclosure rules, fund-name rules and climate benchmarks
Asian taxonomies and their traffic-light treatment of transition activities
The ISSB standards and the global baseline for company reporting
Fund labels in Europe and the United Kingdom
Green growth, green credit and a national taxonomy in Vietnam

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This chapter is in the full book

Chapter 1 is free to read online. The full text of chapter 7 — with its tables, figures, worked examples and practice lab — is available in the complete edition of ESG and Sustainable Investing: From Theory to Practice — Vietnam Readiness (Volume 4, NXW Investment Library).

Read Chapter 1 free Get the full book — contact@nxw.vn

Sections of this chapter

7.1 Who decides what is green?

7.2 Why taxonomies?

7.3 The EU Taxonomy

7.4 Eligible versus aligned: measuring a portfolio

7.5 EU rules for funds and benchmarks

7.6 Asian taxonomies and the traffic light

7.7 International standards and the ISSB

7.8 Fund labels

7.9 Vietnam and ASEAN

7.10 Limits and how to use these tools

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