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Development of a practical guideline for EU taxonomy assessment and reporting at Hamburger Energienetze GmBH
| Nome: | Descrição: | Tamanho: | Formato: | |
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| 6.01 MB | Adobe PDF |
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Resumo(s)
This work project develops a practical, Excel- and PowerPoint-based guideline for implementing
the EU taxonomy at Hamburger Energienetze GmbH. Based on delegated acts, internal company
data, and expert interviews, the tool enables systematic eligibility checks, alignment assessments,
and KPI calculations. Two representative activities were analysed to validate the methodology and
highlight key challenges, including regulatory uncertainty, limited data availability, and interde partmental coordination. Results confirm the feasibility of low-resource implementation and em phasise the value of standardised processes and internal documentation. The proposed guideline is
transferable to other CSRD-covered organisations and supports compliance with taxonomy report ing requirements, thereby increasing transparency and audit readiness.
Descrição
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EU taxonomy Corporate sustainability reporting directive Sustainable finance Energy transition Renewable energies