ZG Sustainability Report

EU TAXONOMY REGULATION ENVIRONMENT

How we implement the EU taxonomy

Disclosures pursuant to Article 8 of Regulation (EU) 2020/852 (Taxonomy Regulation)

The Taxonomy Regulation sets out three overarching conditions that an economic activity has to meet in order to qualify as sustainable:

a) A n economic activity substantially contributes to one or more of the six environmental objectives set out in Article 9 (EU) 2020/852 and complies with the corresponding technical screening criteria:

Climate change mitigation (CCM)

Climate Change Adaptation (CCA)

• Sustainable use and protection of water and marine resources (WTR)

Transition to a Circular Economy (CE)

Pollution prevention and control (PPC)

• Protection and restoration of biodiversity and ecosystems (BIO)

b) In addition to making a substantial contribution to at least one environmental objective, an economic activity must not significantly harm any of the other objectives (principle of ‘do no significant harm’ (DNSH)).

c) T he company’s activities must meet minimum social standards, called minimum safeguards (MSS).

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