In some cases, investors and fund managers marketing their funds as sustainable must report on the EU Taxonomy alignment of their portfolio companies.
This is true for providers of SFDR Article 9 funds (also sometimes referred to as “dark green funds” must report on the Taxonomy alignment of every portfolio company), but also for providers of Article 8 funds that promote environmental characteristics (Article 8+ funds).
Here is a chart summarizing the guidelines released by the Joint Committee of the European Supervisory Authorities: