B？

问题如下：

Which element of the EU Taxonomy has a social aspect?

选项：

A.Substantially contributing to one of the six objectives

B.Doing no significant harm to the other five objectives

C.Complying with minimum safeguards

解释：

C is correct. The EU Taxonomy requires that activities must comply with minimum social safeguards, such as the OECD Guidelines on Multinational Enterprises and the UN Guiding Principles on Business and Human Rights, in order to qualify as sustainable. This requirement is in addition to the environmentally-focused “Substantially contribute” and “Do no significant harm” requirements.