Analysis of the European Union sustainable activity taxonomy
DOI:
https://doi.org/10.31558/2307-2318.2026.2.13Keywords:
European integration, taxonomy of sustainable finance, sustainable development, European market, green financeAbstract
The purpose of the article is to determine and substantiate the role of the Sustainable Activity Taxonomy as a tool for harmonizing the European market for sustainable financing and directing investments into socially and environmentally oriented initiatives. The article examines the methodological and conceptual foundations of the implementation of the Sustainable Activity Taxonomy of the European Union. It is determined that the Taxonomy is a significant tool for forming a unified system of sustainable financing and integrating the principles of environmental, social and economic activity. It is substantiated that the main function of the Taxonomy is to determine unified criteria for assessing the environmental efficiency of economic activity, strengthening investment processes, reducing information asymmetry and preventing "greenwashing". A complex of scientific and methodological approaches is used, taking into account system analysis, categorical-analytical method, comparative analysis and quantitative assessment of taxonomically coordinated costs of companies in the EU.
Based on the analysis, the dynamics of capital investments consistent with the Taxonomy norms and their distribution by economic sectors were determined. The sustainable transformation of financial resources in the direction of a low-carbon economy and the priority of the climate direction were substantiated. It was found that the areas of strengthening the Taxonomy are expanding the coverage of economic sectors, improving the methodology for assessing "green" assets and digitalizing monitoring processes, which ensures an increase in the level of investor confidence, standardization of financial decisions and synergy between economic, social and environmental development priorities.
Promising areas of further research were substantiated. In particular, the analysis of the impact of the Taxonomy on investor behavior, assessing its integration into corporate strategies of various sectors of the economy and optimizing the tools for controlling and regulating sustainable investments. The results of the study can be used to improve regulatory and institutional mechanisms, develop sustainable investment strategies, increase the efficiency of management decisions and form an integrated system for assessing the social and environmental sustainability of economic activity.
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