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Finance

EU Taxonomy: Eligibility vs Alignment

If you work in corporate sustainability, you have heard two words repeated endlessly: "EU Taxonomy." You have probably also heard two more: "eligible" and "aligned." And if you are like most people, the distinction has been explained to you once — possibly by a consultant using a slide deck — and you nodded and never quite felt certain.

Here is the distinction, clearly, with no slide deck.