In the second phase of the “ESG Product Platform” development, the SEC has introduced further information and details on “sustainability-themed bonds”; e.g., the list of top 10 issuers, detailed
SLBs, however, the SLBP provide more detailed indications on the definition and calibration of the Key Performance Indicators (KPIs) and Sustainability Performance Targets (SPTs), and promote a higher
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& transition to a circular economy More efficient resource utilization Pollution prevention and control Protection and restoration of biodiversity and ecosystems Preservation of healthy ecosystem & biodiversity
considered for all the remaining five environmental objectives. 4 While DNSH requirements have not been detailed in the present draft of the Taxonomy, they will be developed further in future iterations
Initiative. The TWG develops Sector-Specific Criteria - detailed technical criteria for the eligibility of projects and assets as well as guidance on the tracking of eligibility status during the term of the
emissions thresholds detailed in Table 12 above. That is, currently no additional GHG emissions thresholds for biomass products for non-energy use. However, users of these Criteria are reminded that if
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