EU 分类法

碳环境 Article 3 — Environmental objectives

For the purposes of determining the degree to which an investment is environmentally sustainable, an economic activity shall qualify as environmentally sustainable where that economic activity: (a) contributes substantially to one or more of the environmental objectives set out in Article 9 ...; (b) does not significantly harm any of the environmental objectives ...; (c) is carried out in compliance with the minimum safeguards ...; and (d) complies with technical screening criteria ...

为确定投资的环境可持续程度，一项经济活动仅在满足下列条件时符合环境可持续： (a) 对第 9 条所列一项或多项环境目标作出重大贡献……；(b) 未对任何环境目标造成重大损害……；(c) 遵守最低保障措施……；且 (d) 符合技术筛选标准……

环境 Article 8(1) — Transparency in non-financial statements

Any undertaking which is subject to an obligation to publish non-financial information ... shall include in its non-financial statement or consolidated non-financial statement information on how and to what extent the undertaking's activities are associated with economic activities that qualify as environmentally sustainable ...

任何负有发布非财务信息义务的企业，应在其非财务声明或合并非财务声明中，披露其活动如何及在多大程度上与符合环境可持续标准的经济活动相关联……

碳环境 Article 8(2) — Content and format

In particular, undertakings shall disclose ... (a) the proportion of their turnover derived from products or services associated with economic activities that qualify as environmentally sustainable ...; and (b) the proportion of their capital expenditure (CapEx) and the proportion of their operating expenditure (OpEx) related to assets or processes associated with economic activities that qualify as environmentally sustainable ...

企业尤应披露……(a) 来自属于环境可持续经济活动的产品/服务的营业额占比……；以及 (b) 与属于环境可持续经济活动的资产或过程相关的资本支出（CapEx）占比与运营支出（OpEx）占比……

环境 Article 9 — Environmental objectives (list)

The environmental objectives referred to in point (a) of Article 3 are: (a) climate change mitigation; (b) climate change adaptation; (c) the sustainable use and protection of water and marine resources; (d) the transition to a circular economy; (e) pollution prevention and control; and (f) the protection and restoration of biodiversity and ecosystems.

第 3 条 (a) 项所称环境目标为：(a) 减缓气候变化；(b) 适应气候变化；(c) 水资源和海洋资源的可持续利用与保护；(d) 向循环经济转型；(e) 污染防治与控制；(f) 生物多样性与生态系统的保护与恢复。