The Minimum Safeguards are a tool that the EU Taxonomy uses to ensure that activities labelled as environmentally sustainable adhere to international social, human rights and anti-corruption standards and guidelines.

For an activity to be Taxonomy-aligned, the Minimum Safeguards must be respected at the entity level - not just for a specific activity.

According to the Platform on Sustainable Finance, the Minimum Safeguards can be grouped into four main categories:

While there is still uncertainty around proving compliance with the Minimum Safeguards, the Platform on Sustainable Finance has recently provided some clarifications on this topic. For richer information, you can also read the dedicated article on the Briink blog.