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Analysis and Evaluation of the Impact of CSRD and EU Taxonomy in the Construction and Energy Sector in Spain and Sweden
KTH, School of Industrial Engineering and Management (ITM), Energy Technology.
2024 (English)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

Growing concerns about climate change have prompted the European Union to create a taxonomy to guide investments towards sustainable activities. This study examines how such a taxonomy is being implemented in the building and energy sectors, also considering its impact on sustainability certifications such as BREEAM-SE. Using a qualitative approach including document analysis and case studies, the technical criteria of the taxonomy and its coherence with current practices in these sectors are explored. The findings reveal that although the EU Taxonomy provides a robust framework for sustainability assessment, there are considerable challenges in its application, especially in terms of business adaptation and integration with already existing certification systems. This analysis provides a comprehensive perspective on the interaction between European regulation and sustainability practices, highlighting key areas where the practical application of the taxonomy needs to be improved.

Place, publisher, year, edition, pages
2024. , p. 62
Series
TRITA-ITM-EX ; 2024:469
Keywords [en]
Corporate Sustainability Reporting Directive (CSRD), EU Taxonomy, BREEAM, sustainability, construction sector, energy sector, Spain, Sweden
National Category
Energy Engineering
Identifiers
URN: urn:nbn:se:kth:diva-354328OAI: oai:DiVA.org:kth-354328DiVA, id: diva2:1903051
Subject / course
Energy Technology
Educational program
Degree of Master
Presentation
2024-10-22, 00:00
Supervisors
Examiners
Available from: 2024-10-03 Created: 2024-10-03 Last updated: 2024-10-03Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf