{"id":14038,"date":"2022-12-21T00:13:20","date_gmt":"2022-12-20T23:13:20","guid":{"rendered":"http:\/\/webecpol.esade.edu\/?post_type=publicaciones&p=14038"},"modified":"2026-09-16T17:45:19","modified_gmt":"2026-09-16T15:45:19","slug":"com-funcionara-la-nova-taxonomia-verda-europea","status":"publish","type":"publicaciones","link":"http:\/\/webecpol.esade.edu\/ca\/publicacions\/com-funcionara-la-nova-taxonomia-verda-europea\/","title":{"rendered":"Com funcionar\u00e0 la nova taxonomia verda europea"},"content":{"rendered":"
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Per impulsar les finances sostenibles i reduir el blanqueig ecol\u00f2gic, la Uni\u00f3 Europea (UE) ha establert la Taxonomia, un sistema de classificaci\u00f3 sobre quines activitats es poden considerar \u201csostenibles\u201d des d\u2019un punt de vista clim\u00e0tic i mediambiental (la E de l\u2019acr\u00f2nim ESG). L\u2019objectiu principal de la Taxonomia \u00e9s proporcionar definicions robustes i requeriments de divulgaci\u00f3 transparents per promoure la canalitzaci\u00f3 del finan\u00e7ament cap a activitats que contribueixin substancialment a resoldre l\u2019emerg\u00e8ncia clim\u00e0tica i mediambiental. Tot i que trigar\u00e0 a desenvolupar-se i aplicar-se, \u00e9s la pedra angular del Pla d\u2019Acci\u00f3 de Finances Sostenibles (PAFS) de la Comissi\u00f3 Europea i servir\u00e0 de refer\u00e8ncia a escala global. A m\u00e9s, la creaci\u00f3 d\u2019una Taxonomia a escala de la UE contribuir\u00e0 a superar els marcs parcials i discordants actuals i evitar\u00e0 l\u2019aparici\u00f3 de taxonomies nacionals dels estats membres, que podrien fomentar l\u2019\u00fas de definicions m\u00e9s laxes (race to the bottom).<\/p>\n

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La Taxonomia permet (o exigeix, en determinades ocasions) que les empreses (financeres i no financeres) calculin com de verdes s\u00f3n les seves activitats. Aix\u00ed, la regulaci\u00f3 existent avui estableix que una activitat es considera \u201csostenible\u201d a efectes de la Taxonomia si contribueix de manera substancial a certs objectius mediambientals (com la mitigaci\u00f3 del canvi clim\u00e0tic o l\u2019adaptaci\u00f3 a aquest canvi, entre d\u2019altres), sense perjudicar-ne cap altre, i complint unes garanties socials m\u00ednimes i els criteris t\u00e8cnics de selecci\u00f3. Les dues primeres condicions s\u00f3n les fonamentals, la tercera \u00e9s una garantia de respecte als drets m\u00ednims i la quarta \u00e9s una condici\u00f3 instrumental amb els detalls per complir les dues primeres (un detall que a la pr\u00e0ctica resulta essencial). La regulaci\u00f3 tamb\u00e9 disposa requeriments de divulgaci\u00f3 de l\u2019alineaci\u00f3 amb la Taxonomia segons uns formats i continguts espec\u00edfics, per fomentar la transpar\u00e8ncia i prevenir l\u2019\u201cecoimpostura\u201d.<\/p>\n

Diverses publicacions recents permeten preveure cap a on avan\u00e7ar\u00e0 el desenvolupament de la Taxonomia en els propers anys. M\u00e9s enll\u00e0 de l\u2019evoluci\u00f3 i l\u2019actualitzaci\u00f3 de la regulaci\u00f3 existent, s\u2019apunten dues possibles extensions:<\/p>\n

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\u2192 La Taxonomia sem\u00e0for: actualment la taxonomia \u00e9s bin\u00e0ria (les activitats es classifiquen com a sostenibles o no). En la seva evoluci\u00f3, la Taxonomia deixar\u00e0 de ser bin\u00e0ria i permetr\u00e0 classificar les activitats en diferents grups (vermell, taronja, verd o blanc), i adquirir\u00e0 un llenguatge m\u00e9s ric, per\u00f2 tamb\u00e9 m\u00e9s complex d\u2019aplicar.<\/p>\n

\u2192 La Taxonomia social: la Taxonomia actual se cenyeix a l\u2019\u00e0mbit mediambiental, per\u00f2 no arriba al social. At\u00e8s que la UE t\u00e9 inter\u00e8s que es compleixin els ODS (Objectius de Desenvolupament Sostenible), es respectin els drets b\u00e0sics i s\u2019incrementi el potencial de la inversi\u00f3 social, resulta l\u00f2gica una possible extensi\u00f3 de la Taxonomia a l\u2019\u00e0mbit social amb l\u2019objectiu de promoure inversions que resolguin problemes socials, si b\u00e9 aix\u00f2 tornaria a elevar la complexitat i el solapament dels requeriments per als destinataris i els usuaris.<\/p>\n

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Es preveu que l\u2019impacte de la Taxonomia en els mercats sigui profund, ja que permetr\u00e0 una distinci\u00f3 progressiva entre empreses segons el seu grau d\u2019alineaci\u00f3 amb aquesta i promour\u00e0 la canalitzaci\u00f3 del finan\u00e7ament cap a les empreses la contribuci\u00f3 de les quals a la transici\u00f3 ecol\u00f2gica sigui m\u00e9s ambiciosa i duradora.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Per impulsar les finances sostenibles i reduir el blanqueig ecol\u00f2gic, la Uni\u00f3 Europea (UE) ha establert la Taxonomia, un sistema de classificaci\u00f3 sobre quines activitats es poden considerar \u201csostenibles\u201d des d\u2019un punt de vista clim\u00e0tic i mediambiental (la E de l\u2019acr\u00f2nim ESG). L\u2019objectiu principal de la Taxonomia \u00e9s proporcionar definicions robustes i requeriments de divulgaci\u00f3 […]<\/p>\n","protected":false},"featured_media":9121,"template":"","acf":[],"yoast_head":"\nCom funcionar\u00e0 la nova taxonomia verda europea - Center for Economic Policy - EsadeEcPol<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/webecpol.esade.edu\/ca\/publicacions\/com-funcionara-la-nova-taxonomia-verda-europea\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Com funcionar\u00e0 la nova taxonomia verda europea - Center for Economic Policy - EsadeEcPol\" \/>\n<meta property=\"og:description\" content=\"Per impulsar les finances sostenibles i reduir el blanqueig ecol\u00f2gic, la Uni\u00f3 Europea (UE) ha establert la Taxonomia, un sistema de classificaci\u00f3 sobre quines activitats es poden considerar \u201csostenibles\u201d des d\u2019un punt de vista clim\u00e0tic i mediambiental (la E de l\u2019acr\u00f2nim ESG). 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