• SH … significant harm
  • SC … substantial substitution

No technical improvement

  • e.g. Cement (at least after new non-baking process is rolled out extensively)

Already covered by EU Taxonomy Regulation

  • not problematic, covered very well

Included in Future

Little Impact

  • mostly not covered
  • e.g. consulting company has little to report on, coffee consumption in the office is not a big concern :)