NO.PZ2022120703000035
问题如下：
An analyst
gathers the following information about two companies and their economic
activities:
Is
either company in compliance with the EU Taxonomy for Sustainable Activities?
选项：
A.No B.Yes, Company 1 is in compliance C.Yes, Company 2 is in compliance解释：
A is correct. because both companies fail to meet at least one of the three required elements of the EU Taxonomy. Company 1 fails the "do no significant harm" element because its contribution to one of the objectives is negative. Company 2 fails the "substantially contribute" element because it has not made a substantial contribution to any of the six environmental objectives.
B is incorrect because a key element of the EU Taxonomy is to do no significant harm to any of the environmental objectives. Company 1 does not comply because its contribution to one of the objectives is negative.
C is incorrect because a key element of the EU Taxonomy is to substantially contribute to at least one of the six environmental objectives. Company 2 does not comply because it has not made a substantial contribution to any of the six objectives.
如何定义substantial contribution？
