IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 5.2.1 Green Taxonomy Framework Green Taxonomy is a European Union (EU) legal framework that establishes, for a set of selected economic activities, the criteria for activities to be considered as aligned with the objective of protecting the environment. This regulatory system is made up of various pieces of legislation, including Regulation (EU) 2020/852 of the European Parliament, Delegated Regulation (EU) 2021/2139, Delegated Regulation (EU) 2021/2178, Delegated Regulation (EU) 2021/4987 and Delegated Regulation (EU) 2023/2486 of the European Commission. 5.2 Environmental information 155