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Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment and amending Regulation (EU) 2019/2088. It is a classification of economic activities, establishing a list of business activities deemed to be environmentally sustainable. Based on this, sustainable activities will, for example, have easier access to financing. The EU Taxonomy also stipulates new obligations for non-financial reporting.