The EESC underscores the potential key role of the Sustainable Finance Taxonomy Delegated Regulation in creating a clear, coherent and comprehensive framework to highlight the ambitious development of a greener economy without lock-in effects. The taxonomy should build on technical criteria that clearly define the green investments that directly contribute to Europe's climate objectives.
It is essential that efficient, easily applicable, innovative and productive tools are used, to bring about rapid and readable results, and by also preventing "greenwashing". However, the EESC poses the question as to whether the technical criteria set out in the Delegated Regulation do indeed meet the fundamental prerequisite of appearing reasonable, realistic and acceptable, and takes note of the concerns of real economy actors regarding the negative effects of the Delegated Regulation on financing possibilities and costs.