EU Taxonomy Sector Coverage

From Open Risk Manual

EU Taxonomy Sector Coverage

This entry is an overview list of economic activities which are subject to technical screening criteria when assessing substantial contribution to Climate Change Mitigation in the context of Sustainable Finance. The taxonomy used follows the NACE Classification adopted by the EU Sustainable Finance Taxonomy

Sustainable Activities Table

  • The left column provides the list of high-level sectors (Sections in NACE nomenclature)
  • The middle column indicates which sectors have been identified as in scope in this version of the taxonomy[1]. Click through (where available) to see the rationale for the inclusion and associated criteria and threshold discussion)
  • The right column links to the more explicitly (low level) identified activities that can have a contribution
Pictogram Sector Definition Sector Sustainability Profile Detailed Activities is Scope
NACE Section A - Agriculture, Forestry and Fishing Agriculture, forestry and fishing Agriculture Climate Risk Mitigation Criteria
NACE Section B - Mining and Quarrying
NACE Section C - Manufacturing Sustainable Manufacturing Manufacturing Climate Risk Mitigation Criteria
NACE Section D - Electricity, Gas, Steam and Air Conditioning Supply Sustainable Electricity Electricity Climate Risk Mitigation Criteria
NACE Section E - Water Supply, Waste Management Sustainable Water Supply Water Supply and Waste Management Climate Risk Mitigation Criteria
NACE Section F - Construction Sustainable Construction Construction Climate Risk Mitigation Criteria
NACE Section G - Wholesale and Retail Trade
NACE Section H - Transporting and Storage Sustainable Transportation Transportation Climate Risk Mitigation Criteria
NACE Section I - Accommodation and Food Service Activities
NACE Section J - Information and Communication
NACE Section K - Financial and Insurance Activities
NACE Section L - Real Estate Activities
NACE Section M - Professional, Scientific and Technical Activities
NACE Section N - Administrative and Support Service Activities
NACE Section O - Public Administration
NACE Section P - Education
NACE Section Q - Human Health and Social Work Activities
NACE Section R - Arts, Entertainment and Recreation
NACE Section S - Other Service Activities
NACE Section T - Activities of Households as Employers
NACE Section U - Extraterritorial Organisations


  1. Technical Expert Group on Sustainable Finance Taxonomy, Technical Report, June 2019