We have spent the last three articles dealing with existing issues and would now like to use the end of the year to look ahead to the future.

Although the ESG criteria include environmental, social and governance criteria, the EU taxonomy focuses exclusively on environmental objectives in Article 9. Social aspects are only taken into account in accordance with Article 18, which stipulates compliance with certain minimum standards. The OECD Guidelines play a decisive role here, which aim, among other things, to ensure minimum protection of human rights.

Social investments at national and EU level are desirable, as they bring various benefits. However, there are some challenges still stand in the way.

Download the free white paper (in german) now and find out everything you need to know about ESG in the context of social taxonomy!