{"id":2155,"date":"2026-02-17T21:35:46","date_gmt":"2026-02-17T20:35:46","guid":{"rendered":"https:\/\/aspaglobe.hu\/?p=2155"},"modified":"2026-02-18T12:25:27","modified_gmt":"2026-02-18T11:25:27","slug":"eu-taxonomia-2026-valtozasok-teendok-zold-hitel","status":"publish","type":"post","link":"https:\/\/aspaglobe.hu\/en\/2026\/02\/17\/eu-taxonomia-2026-valtozasok-teendok-zold-hitel\/","title":{"rendered":"EU Taxon\u00f3mia 2026: mi v\u00e1ltozik, kinek fontos \u2013 \u00e9s hogyan lehet id\u0151ben felk\u00e9sz\u00fclni \u00e9s okosan reag\u00e1lni"},"content":{"rendered":"<style>.kb-row-layout-id2155_a891e4-d2 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2155_a891e4-d2 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2155_a891e4-d2 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-none, 0rem );max-width:1040px;padding-top:0px;padding-bottom:0px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id2155_a891e4-d2{background-image:url('http:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal.jpg');background-size:cover;background-position:78% 47%;background-attachment:scroll;background-repeat:no-repeat;}.kb-row-layout-id2155_a891e4-d2 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id2155_a891e4-d2 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2155_a891e4-d2 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2155_a891e4-d2 alignfull kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column2155_c1957a-1c, .kt-inside-inner-col > .kadence-column2155_c1957a-1c:not(.specificity){margin-top:20px;margin-bottom:20px;}.kadence-column2155_c1957a-1c > .kt-inside-inner-col,.kadence-column2155_c1957a-1c > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2155_c1957a-1c > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2155_c1957a-1c > .kt-inside-inner-col{flex-direction:column;}.kadence-column2155_c1957a-1c > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2155_c1957a-1c > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2155_c1957a-1c{position:relative;}@media all and (max-width: 1024px){.kadence-column2155_c1957a-1c > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column2155_c1957a-1c > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2155_c1957a-1c\"><div class=\"kt-inside-inner-col\"><div class=\"gb-container gb-container-371532e5\">\n\n<p class=\"wp-block-paragraph\">A fenntarthat\u00f3s\u00e1g ma m\u00e1r nem \u201csz\u00e9p\u201d c\u00e9l, hanem <strong>p\u00e9nz\u00fcgyi elv\u00e1r\u00e1s<\/strong>: banki finansz\u00edroz\u00e1sn\u00e1l, befektet\u0151i d\u00f6nt\u00e9sekn\u00e9l \u00e9s egyre t\u00f6bb besz\u00e1ll\u00edt\u00f3i kiv\u00e1laszt\u00e1si folyamatban is visszat\u00e9r\u0151 k\u00e9rd\u00e9s, hogy <strong>mennyire z\u00f6ld<\/strong> egy tev\u00e9kenys\u00e9g vagy projekt \u2013 \u00e9s ezt <strong>hogyan lehet bizony\u00edtani<\/strong>. Ebben lett az EU egyik legfontosabb keretrendszere az Eur\u00f3pai Parlament \u00e9s a Tan\u00e1cs (EU) <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:32020R0852&amp;qid=1770993283303\" target=\"_blank\" rel=\"noopener\">2020\/852 rendelete <strong>(\u201cEU Taxon\u00f3mia\u201d)<\/strong><\/a>, amely egys\u00e9ges krit\u00e9riumok szerint seg\u00edt meg\u00edt\u00e9lni, mikor tekinthet\u0151 egy <strong>gazdas\u00e1gi tev\u00e9kenys\u00e9g<\/strong> <strong>k\u00f6rnyezeti szempontb\u00f3l fenntarthat\u00f3nak<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cikk\u00fcnkben bemutatjuk a legfrissebb v\u00e1ltoz\u00e1sokat \u00e9s a jogszab\u00e1lyi h\u00e1tt\u00e9rk\u00f6rnyezetet, r\u00e1vil\u00e1g\u00edtunk arra, hogy az EU Taxon\u00f3mia mik\u00e9nt hat a v\u00e1llalkoz\u00e1sokra, valamint, hogy hogyan lehet versenyel\u0151nyt kov\u00e1csolni bel\u0151le.<\/p>\n\n<\/div><\/div><\/div>\n\n<\/div><\/div>\n\n<div class=\"gb-container gb-container-deda917a\">\n\n<h2 class=\"gb-headline gb-headline-1d658ffa gb-headline-text\"><br><strong>2026. janu\u00e1ri EU Taxon\u00f3mia v\u00e1ltoz\u00e1sok<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"http:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-EU-taxonomia-zold-hitel-zaszlo-1200-1024x683.webp\" alt=\"EU-s z\u00e1szl\u00f3 \u00e9s egy irodah\u00e1z t\u00fckr\u00f6z\u0151dik egy hatalmas \u00fcvegfel\u00fcleten. EU taxon\u00f3mia cikkhez kapcsol\u00f3d\u00f3 \u00e1br\u00e1zol\u00e1s.\" class=\"wp-image-1437\" srcset=\"https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-EU-taxonomia-zold-hitel-zaszlo-1200-1024x683.webp 1024w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-EU-taxonomia-zold-hitel-zaszlo-1200-300x200.webp 300w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-EU-taxonomia-zold-hitel-zaszlo-1200-768x512.webp 768w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-EU-taxonomia-zold-hitel-zaszlo-1200-50x33.webp 50w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-EU-taxonomia-zold-hitel-zaszlo-1200-18x12.webp 18w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2024\/07\/ASPA-EU-taxonomia-zold-hitel-zaszlo-1200.webp 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Mi v\u00e1ltozott?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">2026 janu\u00e1rj\u00e1ban \u00e9letbe l\u00e9pett a Taxon\u00f3mia \u201eegyszer\u0171s\u00edt\u0151 csomagja\u201d (<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/HU\/TXT\/?uri=CELEX:32026R0073\" target=\"_blank\" rel=\"noopener\">(EU) 2026\/73)<\/a>: bevezet\u00e9sre ker\u00fclt a <strong>10%-os l\u00e9nyegess\u00e9gi k\u00fcsz\u00f6b<\/strong>, egyszer\u0171s\u00f6dtek a <strong>riport sablonok<\/strong>, \u00e9s c\u00e9lzott k\u00f6nny\u00edt\u00e9sek t\u00f6rt\u00e9ntek a <strong>szennyez\u00e9s megel\u0151z\u00e9se \u00e9s cs\u00f6kkent\u00e9se DNSH krit\u00e9riumokban <\/strong>(Appendix C). A m\u00f3dos\u00edt\u00e1sokat tartalmaz\u00f3 felhatalmaz\u00e1son alapul\u00f3 rendelet 2026. janu\u00e1r 8-\u00e1n ker\u00fclt kihirdet\u00e9sre, \u00e9s 2026. janu\u00e1r 28-t\u00f3l hat\u00e1lyos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A v\u00e1ltoz\u00e1s <strong>nem a tev\u00e9kenys\u00e9gek \u201ez\u00f6ld defin\u00edci\u00f3j\u00e1t\u201d \u00edrja \u00e1t<\/strong>, hanem els\u0151sorban a <strong>jelent\u00e9st\u00e9tel tartalm\u00e1t \u00e9s bemutat\u00e1s\u00e1t<\/strong> teszi ar\u00e1nyosabb\u00e1, \u00e9s a legnehezebben alkalmazhat\u00f3 DNSH elemeket pontos\u00edtja.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>10%-os l\u00e9nyegess\u00e9gi k\u00fcsz\u00f6b<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Kiss\u00e9 <strong>\u00faj d\u00f6nt\u00e9si \u00e9s dokument\u00e1l\u00e1si logika<\/strong> sz\u00fcks\u00e9ges: a nem p\u00e9nz\u00fcgyi v\u00e1llalatok bizonyos esetekben mentes\u00fclhetnek az olyan tev\u00e9kenys\u00e9gek taxon\u00f3miai (eligibility\/alignment) \u00e9rt\u00e9kel\u00e9se al\u00f3l, amelyek <strong>\u00f6sszes\u00edtve 10% alatt<\/strong> maradnak az adott KPI-ban (\u00e1rbev\u00e9tel, CapEx vagy OpEx). Fontos, hogy a l\u00e9nyegess\u00e9get <strong>KPI-nk\u00e9nt <\/strong>k\u00fcl\u00f6n kell meg\u00edt\u00e9lni \u2013 teh\u00e1t ami \u00e1rbev\u00e9telben 10% alatti \u201enem l\u00e9nyeges\u201d, az beruh\u00e1z\u00e1s CapEx-ben m\u00e9g lehet \u201el\u00e9nyeges\u201d. Amennyiben egy adott gazdas\u00e1gi tev\u00e9kenys\u00e9g egy adott KPI szempontj\u00e1b\u00f3l (\u00e1rbev\u00e9tel\/CapEx\/OpEx) a 10%-os l\u00e9nyegess\u00e9gi k\u00fcsz\u00f6b al\u00e1 esik, \u00fagy ezt indokl\u00e1ssal al\u00e1 kell tudni t\u00e1masztani.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>OpEx k\u00f6nny\u00edt\u00e9s:<\/strong> ha a v\u00e1llalat \u00fczleti modellj\u00e9ben az OpEx nem l\u00e9nyeges, akkor v\u00e1laszthatja, hogy <strong>nem sz\u00e1molja \u00e9s nem jelenti<\/strong> a taxon\u00f3mia-\u00e9rintett OpEx KPI-t; helyette a teljes OpEx \u00e9rt\u00e9ket \u00e9s annak indokl\u00e1s\u00e1t kell k\u00f6zz\u00e9tennie.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Jelent\u00e9st\u00e9teli sablonok egyszer\u0171s\u00f6d\u00e9se<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Riportsablonok egyszer\u0171s\u00edt\u00e9se:<\/strong> a nem p\u00e9nz\u00fcgyi v\u00e1llalatokn\u00e1l \u00faj <strong>\u00f6sszefoglal\u00f3 t\u00e1bl\u00e1zat<\/strong> jelenik meg az \u00e1rbev\u00e9tel\/CapEx\/OpEx tev\u00e9kenys\u00e9g t\u00e1bl\u00e1k mellett, \u00e9s a tev\u00e9kenys\u00e9g sablonok kevesebb adatpontot k\u00e9rnek.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A fosszilis g\u00e1zra \u00e9s nukle\u00e1ris tev\u00e9kenys\u00e9gekre vonatkoz\u00f3 <strong>k\u00fcl\u00f6n sablonok t\u00f6rl\u00e9sre ker\u00fcltek<\/strong>, ami a \u201enull\u00e1s\u201d kit\u00f6lt\u00e9sek t\u00f6meg\u00e9t cs\u00f6kkenti.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Egyszer\u0171s\u00f6d\u00f6tt a szennyez\u0151 anyagok ellen\u0151rz\u00e9si k\u00f6re (Appendix C)<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Az egyik legnagyobb kih\u00edv\u00e1st okoz\u00f3 EU Taxon\u00f3mia krit\u00e9rium a <strong>\u201eszennyez\u00e9s megel\u0151z\u00e9se \u00e9s cs\u00f6kkent\u00e9se\u201d<\/strong> <strong>DNSH (Do No Significant Harm), az \u00fagynevezett Appendix C. <\/strong>A vegyi anyagokra vonatkoz\u00f3, t\u00f6bb ipar\u00e1gban probl\u00e9m\u00e1s <strong>Appendix C<\/strong> krit\u00e9riumok c\u00e9lzott egyszer\u0171s\u00edt\u00e9st kaptak, hogy a megfelel\u0151s\u00e9g igazol\u00e1sa a gyakorlatban is m\u0171k\u00f6d\u0151k\u00e9pes legyen.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Kihat\u00e1sok a p\u00e9nz\u00fcgyi szektorra<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Banki \u00e9s p\u00e9nz\u00fcgyi oldalon<\/strong> t\u00f6bb ponton v\u00e1ltozik, hogy mi ker\u00fcl a taxon\u00f3miai KPI-k nevez\u0151j\u00e9be: bizonyos, taxon\u00f3mia szerint \u00e9rdemben nem \u00e9rt\u00e9kelhet\u0151 eszk\u00f6z\u00f6k (pl. k\u00e9szp\u00e9nz, derivat\u00edv\u00e1k stb.) kiker\u00fclnek, \u00e9s a szab\u00e1lyok pontos\u00edtj\u00e1k a nem k\u00f6telez\u0151en riport\u00e1l\u00f3 \u00fcgyfelekhez kapcsol\u00f3d\u00f3 kitetts\u00e9gek kezel\u00e9s\u00e9t is.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Emellett a hitelint\u00e9zetek sz\u00e1m\u00e1ra a <strong>Trading Book KPI<\/strong> \u00e9s a <strong>Fees &amp; Commissions KPI<\/strong> alkalmaz\u00e1sa <strong>2028. janu\u00e1r 1-ig<\/strong> elhalaszt\u00e1sra ker\u00fclt.&nbsp;<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-897d682b\">\n\n<h3 class=\"wp-block-heading has-white-color has-text-color has-link-color wp-elements-f344da577f5afadcc8abc34a12bfad8f\"><strong>Mit jelent ez a c\u00e9geknek \u00e9s a bankoknak?<\/strong>&nbsp;<\/h3>\n\n\n\n<p class=\"tw-mb-0 has-white-color has-text-color has-link-color wp-elements-68442179e35e31482a6a01d2b06d2f62 wp-block-paragraph\">R\u00f6videbb \u00e9s \u201eokosabban sz\u0171rhet\u0151\u201d riportol\u00e1s, kevesebb adatpont, ugyanakkor tov\u00e1bbra is sz\u00fcks\u00e9g van egy j\u00f3l fel\u00e9p\u00edtett logik\u00e1ra: <strong>eligibility \u2192 alignment \u2192 SC\/DNSH\/MS bizony\u00edt\u00e1s<\/strong>, valamint a l\u00e9nyegess\u00e9gi k\u00fcsz\u00f6b alkalmaz\u00e1s\u00e1nak dokument\u00e1l\u00e1sa.<\/p>\n\n<\/div>\n\n\n<h3 class=\"wp-block-heading\"><strong>Mit csin\u00e1ljon, ha az \u00d6n v\u00e1llalkoz\u00e1s\u00e1t \u00e9rinti az EU Taxon\u00f3mia szerinti p\u00e9nz\u00fcgyi besz\u00e1mol\u00f3?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00f6ntse el a 2025-\u00f6s p\u00e9nz\u00fcgyi \u00e9vre vonatkoz\u00f3 riportn\u00e1l, hogy <strong>az \u00faj, egyszer\u0171s\u00edtett szab\u00e1lyokat<\/strong> alkalmazza-e, vagy \u00e9l a lehet\u0151s\u00e9ggel \u00e9s <strong>m\u00e9g a kor\u00e1bbi szab\u00e1lyok<\/strong> szerint jelent (a Bizotts\u00e1g Q&amp;A szerint ez a 2025-\u00f6s besz\u00e1mol\u00e1si \u00e9vre v\u00e1laszthat\u00f3).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Friss\u00edtse a taxon\u00f3mia keretrendszer\u00e9t<\/strong> (KPI-nk\u00e9nti l\u00e9nyegess\u00e9g meg\u00e1llap\u00edt\u00e1sa + OpEx logika + DNSH Appendix C) m\u00e9g a jelent\u00e9si\/adatszolg\u00e1ltat\u00e1si k\u00f6r\u00f6k el\u0151tt, k\u00fcl\u00f6nben a banki \u00e9s riport hi\u00e1nyp\u00f3tl\u00e1sok k\u00f6nnyen \u201esz\u00e9tcs\u00fasznak\u201d.<\/p>\n\n\n<style>.kt-accordion-id2155_01bc65-ae .kt-accordion-inner-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:10px;}.kt-accordion-id2155_01bc65-ae .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:1px solid transparent;border-bottom:1px solid transparent;border-left:1px solid transparent;background:#ffffff;padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kt-accordion-id2155_01bc65-ae .wp-block-kadence-pane .kt-accordion-header-wrap .kt-blocks-accordion-header{border-top:1px solid #eeeeee;border-right:1px solid #eeeeee;border-bottom:1px solid #eeeeee;border-left:5px solid #097e93;border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;background:#ffffff;color:#302e2d;padding-top:14px;padding-right:16px;padding-bottom:14px;padding-left:16px;}.kt-accordion-id2155_01bc65-ae:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id2155_01bc65-ae:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-icon-trigger:before{background:#302e2d;}.kt-accordion-id2155_01bc65-ae:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger{background:#302e2d;}.kt-accordion-id2155_01bc65-ae:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id2155_01bc65-ae:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger:before{background:#ffffff;}.kt-accordion-id2155_01bc65-ae .kt-accordion-header-wrap .kt-blocks-accordion-header:hover, body:not(.hide-focus-outline) .kt-accordion-id2155_01bc65-ae .kt-accordion-header-wrap .kt-blocks-accordion-header:focus{color:#444444;background:#ffffff;border-top-color:#53c3dd;border-top-style:solid;border-right-color:#53c3dd;border-right-style:solid;border-bottom-color:#53c3dd;border-bottom-style:solid;border-left-color:#53c3dd;border-left-style:solid;}.kt-accordion-id2155_01bc65-ae:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id2155_01bc65-ae:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:before, body:not(.hide-focus-outline) .kt-accordion-id2155_01bc65-ae:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-header:focus .kt-blocks-accordion-icon-trigger:after, body:not(.hide-focus-outline) .kt-accordion-id2155_01bc65-ae:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-header:focus .kt-blocks-accordion-icon-trigger:before{background:#444444;}.kt-accordion-id2155_01bc65-ae:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger, body:not(.hide-focus-outline) .kt-accordion-id2155_01bc65-ae:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header:focus .kt-blocks-accordion-icon-trigger{background:#444444;}.kt-accordion-id2155_01bc65-ae:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id2155_01bc65-ae:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:before, body:not(.hide-focus-outline) .kt-accordion-id2155_01bc65-ae:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header:focus .kt-blocks-accordion-icon-trigger:after, body:not(.hide-focus-outline) .kt-accordion-id2155_01bc65-ae:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header:focus .kt-blocks-accordion-icon-trigger:before{background:#ffffff;}.kt-accordion-id2155_01bc65-ae .kt-accordion-header-wrap .kt-blocks-accordion-header.kt-accordion-panel-active{color:#444444;background:#ffffff;border-top-color:#eeeeee;border-top-style:solid;border-right-color:#eeeeee;border-right-style:solid;border-bottom-color:#eeeeee;border-bottom-style:solid;border-left:5px solid #53c3dd;}.kt-accordion-id2155_01bc65-ae:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id2155_01bc65-ae:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:before{background:#444444;}.kt-accordion-id2155_01bc65-ae:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger{background:#444444;}.kt-accordion-id2155_01bc65-ae:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id2155_01bc65-ae:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:before{background:#ffffff;}@media all and (max-width: 1024px){.kt-accordion-id2155_01bc65-ae .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:1px solid transparent;border-bottom:1px solid transparent;border-left:1px solid transparent;}}@media all and (max-width: 1024px){.kt-accordion-id2155_01bc65-ae .wp-block-kadence-pane .kt-accordion-header-wrap .kt-blocks-accordion-header{border-top:1px solid #eeeeee;border-right:1px solid #eeeeee;border-bottom:1px solid #eeeeee;border-left:5px solid #097e93;}}@media all and (max-width: 1024px){.kt-accordion-id2155_01bc65-ae .kt-accordion-header-wrap .kt-blocks-accordion-header:hover, body:not(.hide-focus-outline) .kt-accordion-id2155_01bc65-ae .kt-accordion-header-wrap .kt-blocks-accordion-header:focus{border-top-color:#53c3dd;border-top-style:solid;border-right-color:#53c3dd;border-right-style:solid;border-bottom-color:#53c3dd;border-bottom-style:solid;border-left-color:#53c3dd;border-left-style:solid;}}@media all and (max-width: 1024px){.kt-accordion-id2155_01bc65-ae .kt-accordion-header-wrap .kt-blocks-accordion-header.kt-accordion-panel-active{border-top-color:#eeeeee;border-top-style:solid;border-right-color:#eeeeee;border-right-style:solid;border-bottom-color:#eeeeee;border-bottom-style:solid;border-left:5px solid #53c3dd;}}@media all and (max-width: 767px){.kt-accordion-id2155_01bc65-ae .kt-accordion-inner-wrap{display:block;}.kt-accordion-id2155_01bc65-ae .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:1px solid transparent;border-bottom:1px solid transparent;border-left:1px solid transparent;}.kt-accordion-id2155_01bc65-ae .wp-block-kadence-pane .kt-accordion-header-wrap .kt-blocks-accordion-header{border-top:1px solid #eeeeee;border-right:1px solid #eeeeee;border-bottom:1px solid #eeeeee;border-left:5px solid #097e93;}.kt-accordion-id2155_01bc65-ae .kt-accordion-header-wrap .kt-blocks-accordion-header:hover, body:not(.hide-focus-outline) .kt-accordion-id2155_01bc65-ae .kt-accordion-header-wrap .kt-blocks-accordion-header:focus{border-top-color:#53c3dd;border-top-style:solid;border-right-color:#53c3dd;border-right-style:solid;border-bottom-color:#53c3dd;border-bottom-style:solid;border-left-color:#53c3dd;border-left-style:solid;}.kt-accordion-id2155_01bc65-ae .kt-accordion-header-wrap .kt-blocks-accordion-header.kt-accordion-panel-active{border-top-color:#eeeeee;border-top-style:solid;border-right-color:#eeeeee;border-right-style:solid;border-bottom-color:#eeeeee;border-bottom-style:solid;border-left:5px solid #53c3dd;}}<\/style>\n<div class=\"wp-block-kadence-accordion alignnone\"><div class=\"kt-accordion-wrap kt-accordion-id2155_01bc65-ae kt-accordion-has-5-panes kt-active-pane-0 kt-accordion-block kt-pane-header-alignment-left kt-accodion-icon-style-arrow kt-accodion-icon-side-right\" style=\"max-width:none\"><div class=\"kt-accordion-inner-wrap\" data-allow-multiple-open=\"false\" data-start-open=\"0\">\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-1 kt-pane2155_b2ce69-21\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong><strong>Mi az EU Taxon\u00f3mia \u2013 \u00e9s mi\u00e9rt lett bel\u0151le \u00fczleti \u201ebel\u00e9p\u0151k\u00e1rtya\u201d?<\/strong><\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-71bff4516c2df9856ea97e891427af2f wp-block-paragraph\" style=\"color:#302e2d\"><em>Az EU Taxon\u00f3mia c\u00e9lja<\/em>, hogy az EU-ban <strong>egys\u00e9ges defin\u00edci\u00f3<\/strong> legyen arra, <strong>mi tekinthet\u0151 k\u00f6rnyezeti szempontb\u00f3l fenntarthat\u00f3 gazdas\u00e1gi tev\u00e9kenys\u00e9gnek<\/strong> \u2013 ezzel cs\u00f6kkentve a z\u00f6ldre fest\u00e9s (greenwashing) kock\u00e1zat\u00e1t \u00e9s seg\u00edtve a t\u0151ke \u00e1raml\u00e1s\u00e1t a fenntarthat\u00f3 beruh\u00e1z\u00e1sok fel\u00e9. A Taxon\u00f3mia l\u00e9trej\u00f6tt\u00e9nek egyik indoka \u00e9ppen az volt, hogy a tag\u00e1llami \u00e9s piaci \u201ez\u00f6ld\u201d c\u00edmk\u00e9k elt\u00e9r\u0151 krit\u00e9riumai nehez\u00edtett\u00e9k az \u00f6sszehasonl\u00edthat\u00f3s\u00e1got \u00e9s n\u00f6velt\u00e9k a v\u00e1llalatok k\u00f6lts\u00e9geit.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A Taxon\u00f3mia meghat\u00e1rozza azon gazdas\u00e1gi tev\u00e9kenys\u00e9geket, amelyek jelent\u0151s hat\u00e1st gyakorolnak a k\u00f6rnyezetre \u00e9s\/vagy kl\u00edmav\u00e1ltoz\u00e1sra, \u00edgy a taxon\u00f3mia al\u00e1 tartoznak (EU Taxonomy eligible, EU Taxon\u00f3mia igaz\u00edthat\u00f3), valamint <strong>hat k\u00f6rnyezeti c\u00e9lter\u00fcletet<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"tw-mb-2 has-text-color has-link-color wp-elements-ba7e55ca904ffe50499d3830b8120e45\" style=\"color:#302e2d\">az \u00e9ghajlatv\u00e1ltoz\u00e1s m\u00e9rs\u00e9kl\u00e9se;<\/li>\n\n\n\n<li class=\"tw-mb-2 has-text-color has-link-color wp-elements-f83affb9166b6329f962cf3fd0f660d8\" style=\"color:#302e2d\">az \u00e9ghajlatv\u00e1ltoz\u00e1shoz val\u00f3 alkalmazkod\u00e1s;<\/li>\n\n\n\n<li class=\"tw-mb-2 has-text-color has-link-color wp-elements-0cd1efe4462df10c4ed6b7fd09bf1779\" style=\"color:#302e2d\">a v\u00edzi \u00e9s tengeri er\u0151forr\u00e1sok fenntarthat\u00f3 haszn\u00e1lata \u00e9s v\u00e9delme;<\/li>\n\n\n\n<li class=\"tw-mb-2 has-text-color has-link-color wp-elements-81b79f504182a28543c60ac98f67eedb\" style=\"color:#302e2d\">a k\u00f6rforg\u00e1sos gazdas\u00e1gra val\u00f3 \u00e1t\u00e1ll\u00e1s;<\/li>\n\n\n\n<li class=\"tw-mb-2 has-text-color has-link-color wp-elements-575c42774b392080f8b7197f3ff81b2c\" style=\"color:#302e2d\">a szennyez\u00e9s megel\u0151z\u00e9se \u00e9s cs\u00f6kkent\u00e9se;<\/li>\n\n\n\n<li class=\"tw-mb-2 has-text-color has-link-color wp-elements-50b029b641bfda102b05dcdd873c5312\" style=\"color:#302e2d\">a biol\u00f3giai sokf\u00e9les\u00e9g \u00e9s az \u00f6kosziszt\u00e9m\u00e1k v\u00e9delme \u00e9s helyre\u00e1ll\u00edt\u00e1sa.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"508\" src=\"https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-taxonomia-rendelet-1024x508.jpg\" alt=\"Az EU Taxon\u00f3mia rendelet hat k\u00f6rnyezetv\u00e9delmi c\u00e9lter\u00fclet\u00e9nek felsorol\u00e1sa egy \u00e1bra seg\u00edts\u00e9g\u00e9vel.\" class=\"wp-image-2166\" srcset=\"https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-taxonomia-rendelet-1024x508.jpg 1024w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-taxonomia-rendelet-300x149.jpg 300w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-taxonomia-rendelet-768x381.jpg 768w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-taxonomia-rendelet-50x25.jpg 50w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-taxonomia-rendelet-1600x794.jpg 1600w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-taxonomia-rendelet-1536x763.jpg 1536w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-taxonomia-rendelet-18x9.jpg 18w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-taxonomia-rendelet.jpg 1732w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-2aab50cdfda54654538471aec9269f96 wp-block-paragraph\" style=\"color:#302e2d\">A gyakorlatban az EU Taxon\u00f3mia egy <strong>krit\u00e9riumrendszer + bizony\u00edt\u00e1si rendszer<\/strong>: nem el\u00e9g azt mondani, hogy egy projekt \u201ez\u00f6ld\u201d, hanem az EU Taxon\u00f3mia v\u00e9grehajt\u00f3 rendeleteiben megfogalmazott <strong>technikai \u00e9s dokument\u00e1ci\u00f3s k\u00f6vetelm\u00e9nyek<\/strong> alapj\u00e1n igazolni kell az \u00e1ll\u00edt\u00e1sok val\u00f3dis\u00e1g\u00e1t.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-2 kt-pane2155_a98ae0-b9\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>V\u00e9grehajt\u00e1si keret: Climate Delegated Act \u00e9s Environmental Delegated Act \u2013 mit jelentenek a gyakorlatban?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p class=\"has-text-color has-link-color wp-elements-adede6a951e6eb965b538961f0d6a246 wp-block-paragraph\" style=\"color:#302e2d\"><em>A Taxon\u00f3mia \u201esz\u00edve\u201d a r\u00e9szletszab\u00e1lyok:<\/em> a tev\u00e9kenys\u00e9gekhez rendelt <strong>technikai vizsg\u00e1lati krit\u00e9riumok (TSC vagy SC)<\/strong>. Itt j\u00f6nnek k\u00e9pbe a v\u00e9grehajt\u00e1st r\u00e9szletez\u0151, felhatalmaz\u00e1son alapul\u00f3 rendeletek, k\u00f6zt\u00fck a <strong>Climate Delegated Act (CDA)<\/strong> \u00e9s az <strong>Environmental Delegated Act (EDA)<\/strong>, amelyek meghat\u00e1rozz\u00e1k, hogy egy adott tev\u00e9kenys\u00e9g milyen m\u0171szaki, dokument\u00e1ci\u00f3s \u00e9s teljes\u00edtm\u00e9nyk\u00f6vetelm\u00e9nyek mellett tekinthet\u0151 fenntarthat\u00f3nak.<\/p>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-ce5300893c080cf606a3074b33e7a583 wp-block-paragraph\" style=\"color:#302e2d\"><strong>V\u00e1llalati szemmel ez egyet jelent:<\/strong> nem el\u00e9g j\u00f3 sz\u00e1nd\u00e9kot kommunik\u00e1lni \u2013 <strong>bizony\u00edt\u00e9kcsomagot<\/strong> kell \u00e9p\u00edteni (szab\u00e1lyzatok, sz\u00e1m\u00edt\u00e1sok, tan\u00fas\u00edtv\u00e1nyok, nyilatkozatok, jegyz\u0151k\u00f6nyvek, audit\u00e1lhat\u00f3 adatok stb.) annak al\u00e1t\u00e1maszt\u00e1s\u00e1ra, hogy az adott gazdas\u00e1gi tev\u00e9kenys\u00e9g az EU Taxon\u00f3mia v\u00e9grehajt\u00f3 rendeleteiben szerepl\u0151, az adott tev\u00e9kenys\u00e9gre vonatkoz\u00f3 \u00f6sszes krit\u00e9riumnak megfelel.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-3 kt-pane2155_fc426e-b9\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>A h\u00e1rom kulcsfogalom, amit minden \u00e9rintettnek \u00e9rtenie kell: eligibility, alignment, \u00e9s az \u201eSC\u2013DNSH\u2013MS\u201d h\u00e1rmas<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p class=\"has-text-color has-link-color wp-elements-71136cb21bf75511f19507d9582d8307 wp-block-paragraph\" style=\"color:#302e2d\">Ha r\u00f6viden kell \u00f6sszefoglalni a Taxon\u00f3mi\u00e1t \u2013 vagyis egy adott gazdas\u00e1gi tev\u00e9kenys\u00e9g fenntarthat\u00f3s\u00e1g\u00e1nak a meg\u00edt\u00e9l\u00e9s\u00e9t \u2013, ez a logika:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>1) Eligibility (illeszthet\u0151s\u00e9g \/ \u00e9rintetts\u00e9g)<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Els\u0151 l\u00e9p\u00e9sben azt azonos\u00edtjuk, hogy a v\u00e1llalat tev\u00e9kenys\u00e9gei k\u00f6z\u00fcl melyek tartoznak a Taxon\u00f3mia \u00e1ltal neves\u00edtett k\u00f6rbe \u2013 vagyis <strong>\u00e9rintettek-e<\/strong>.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>2) Alignment (illeszked\u00e9s \/ igazod\u00e1s)<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">M\u00e1sodik l\u00e9p\u00e9sben azt vizsg\u00e1ljuk, hogy az \u00e9rintett tev\u00e9kenys\u00e9g <strong>t\u00e9nylegesen teljes\u00edti-e<\/strong> az EU Taxon\u00f3mia \u00f6sszes krit\u00e9rium\u00e1t, vagyis val\u00f3ban fenntarthat\u00f3nak \u2013 azaz \u201ez\u00f6ldnek\u201d \u2013 min\u0151s\u00fcl-e a Taxon\u00f3mia szerint.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote tw-mb-3 tw-mt-1 is-style-default has-text-color has-background has-link-color wp-elements-1f1143309edb1b28a88839fd881a2f67 is-layout-flow wp-block-quote-is-layout-flow\" style=\"color:#302e2d;background-color:#fed37d\">\n<p class=\"tw-mb-0 tw-mt-0 has-text-color has-link-color wp-elements-4c36a081bd4a7dd1d37b45803f1c7064 wp-block-paragraph\" style=\"color:#302e2d\"><strong>Fontos, hogy az EU Taxon\u00f3mia krit\u00e9riumrendszere nem egy krit\u00e9riumhalmazb\u00f3l szabadon v\u00e1laszthat\u00f3 lista! Nincs minimum k\u00f6vetelm\u00e9ny szint vagy teljes\u00edtm\u00e9ny szerinti min\u0151s\u00edt\u00e9s. Egy adott tev\u00e9kenys\u00e9g vagy megfelel az \u00f6sszes krit\u00e9riumnak \u2013 \u00e9s ebben az esetben EU Taxon\u00f3mia igaz\u00edtott (aligned) \u2013, vagy ha ak\u00e1r csak egyetlen egy krit\u00e9riumnak nem felel meg \u2013 akkor az EU Taxon\u00f3mia \u00e9rintett, \u00e9s nem min\u0151s\u00fcl fenntarthat\u00f3 \u201cz\u00f6ld\u201d tev\u00e9kenys\u00e9gnek.<\/strong><\/p>\n<\/blockquote>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>3) SC \u2013 DNSH \u2013 MS: a megfelel\u00e9s h\u00e1rom pill\u00e9re<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Az \u201ealignment\u201d tipikusan ezt a h\u00e1rmas tesztet jelenti:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>MS (Minimum Safeguards \/ minim\u00e1lis biztos\u00edt\u00e9kok)<\/strong>: megfelel alapvet\u0151 t\u00e1rsadalmi \u00e9s v\u00e1llalatir\u00e1ny\u00edt\u00e1si elv\u00e1r\u00e1soknak.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>SC (Substantial Contribution)<\/strong>: jelent\u0151s hozz\u00e1j\u00e1rul\u00e1s legal\u00e1bb egy k\u00f6rnyezeti c\u00e9lhoz,<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>DNSH (Do No Significant Harm)<\/strong>: nem okoz jelent\u0151s k\u00e1rt a t\u00f6bbi \u00f6t c\u00e9lter\u00fcleteken<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"678\" src=\"http:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-taxonomia-eligibility-alignment-diagram-2026-1024x678.png\" alt=\"EU taxon\u00f3mia 2026 v\u00e1ltoz\u00e1sok szeml\u00e9ltet\u00e9se: eligibility \u00e9s alignment kateg\u00f3ri\u00e1k megoszl\u00e1sa v\u00e1llalati tev\u00e9kenys\u00e9gek eset\u00e9n\" class=\"wp-image-2190\" srcset=\"https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-taxonomia-eligibility-alignment-diagram-2026-1024x678.png 1024w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-taxonomia-eligibility-alignment-diagram-2026-300x199.png 300w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-taxonomia-eligibility-alignment-diagram-2026-768x508.png 768w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-taxonomia-eligibility-alignment-diagram-2026-50x33.png 50w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-taxonomia-eligibility-alignment-diagram-2026-1600x1059.png 1600w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-taxonomia-eligibility-alignment-diagram-2026-1536x1017.png 1536w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-taxonomia-eligibility-alignment-diagram-2026-18x12.png 18w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-taxonomia-eligibility-alignment-diagram-2026.png 1752w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-4 kt-pane2155_cd89fb-a0\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>Kire vonatkozik? (V\u00e1llalati \u00e9s banki n\u00e9z\u0151pont)<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p class=\"tw-mb-2 has-text-color has-link-color wp-elements-2f957629c3c69a07e090d2f4432f3007 wp-block-paragraph\" style=\"color:#302e2d\">A Taxon\u00f3mia a gyakorlatban k\u00e9t f\u0151 \u201ecsatorn\u00e1n\u201d kereszt\u00fcl \u00e9r el a v\u00e1llalkoz\u00e1sokhoz:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1) Jelent\u00e9st\u00e9tel \u00e9s k\u00f6zz\u00e9t\u00e9tel (v\u00e1llalati oldal)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A nem-p\u00e9nz\u00fcgyi jelent\u00e9st\u00e9telre k\u00f6telezett v\u00e1llalatoknak az EU Taxon\u00f3mi\u00e1val \u00f6sszhangban kell bemutatniuk, hogy a bev\u00e9teleik, beruh\u00e1z\u00e1saik (CapEx) \u00e9s m\u0171k\u00f6d\u00e9si k\u00f6lts\u00e9geik (OpEx) mekkora r\u00e9sze <strong>Taxon\u00f3mia \u00e9rintett\/igaz\u00edthat\u00f3 (eligible)<\/strong>, \u00e9s ebb\u0151l mennyi <strong>Taxon\u00f3mia igaz\u00edtott (aligned)<\/strong>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2) Finansz\u00edroz\u00e1s (banki oldal, z\u00f6ld hitel\/z\u00f6ld k\u00f6tv\u00e9ny\/befektet\u0151i elv\u00e1r\u00e1sok)<\/strong><\/p>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-d6d8cef15220b19a5aeed7228abfe7df wp-block-paragraph\" style=\"color:#302e2d\">A banki \u00e9s befektet\u0151i d\u00f6nt\u00e9sekben egyre gyakoribb, hogy egy beruh\u00e1z\u00e1s \u201ez\u00f6ld\u201d jelleg\u00e9t az EU <strong>Taxon\u00f3mia szerint sz\u00fcks\u00e9ges al\u00e1t\u00e1masztani<\/strong>. Hitelint\u00e9zetek egyre gyakrabban k\u00e9rnek igazol\u00e1st a hitelk\u00e9relemmel \u00e9rintett v\u00e1llalkoz\u00e1s vagy befektet\u00e9s EU Taxon\u00f3mia igaz\u00edtotts\u00e1g\u00e1r\u00f3l (alignment) m\u00e9g ak\u00e1r olyan v\u00e1llalatokt\u00f3l is, amelyek egy\u00e9bk\u00e9nt nem esnek a nem-p\u00e9nz\u00fcgyi jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9g al\u00e1.<\/p>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"http:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-fenntarthatosag-finanszirozas-taxonomia-1024x576.jpg\" alt=\"Fenntarthat\u00f3 finansz\u00edroz\u00e1s \u00e9s EU taxon\u00f3mia szerinti megfelel\u00e9s v\u00e1llalati \u00e9s banki k\u00f6rnyezetben\" class=\"wp-image-2178\" srcset=\"https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-fenntarthatosag-finanszirozas-taxonomia-1024x576.jpg 1024w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-fenntarthatosag-finanszirozas-taxonomia-300x169.jpg 300w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-fenntarthatosag-finanszirozas-taxonomia-768x432.jpg 768w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-fenntarthatosag-finanszirozas-taxonomia-50x28.jpg 50w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-fenntarthatosag-finanszirozas-taxonomia-1600x900.jpg 1600w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-fenntarthatosag-finanszirozas-taxonomia-1536x864.jpg 1536w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-fenntarthatosag-finanszirozas-taxonomia-18x10.jpg 18w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-fenntarthatosag-finanszirozas-taxonomia-470x264.jpg 470w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-fenntarthatosag-finanszirozas-taxonomia.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Mit kell csin\u00e1lni a gyakorlatban?&nbsp;<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Az \u00e9rintett c\u00e9gekn\u00e9l az EU Taxon\u00f3mia szerinti p\u00e9nz\u00fcgyi jelent\u00e9s akkor lesz kezelhet\u0151, ha <strong>be\u00e9p\u00fcl a mindennapi \u00fczletmenetbe<\/strong>: felel\u0151s\u00f6kkel, hat\u00e1rid\u0151kkel, adatgazd\u00e1kkal \u00e9s egy\u00e9rtelm\u0171 kimenetekkel.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>1) Tev\u00e9kenys\u00e9gt\u00e9rk\u00e9p k\u00e9sz\u00edt\u00e9se \u00e9s (eligibility vizsg\u00e1lat)&nbsp;<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tev\u00e9kenys\u00e9gek azonos\u00edt\u00e1sa (\u00fczlet\u00e1g, projekt, eszk\u00f6z\u00f6k, portf\u00f3li\u00f3): els\u0151 l\u00e9p\u00e9sben minden egyes tev\u00e9kenys\u00e9get, beruh\u00e1z\u00e1st meg kell vizsg\u00e1lni, hogy melyik NACE (Nomenclature of Economic Activities) k\u00f3d al\u00e1 tartozik, valamint m\u00e1sodik l\u00e9p\u00e9sben a tev\u00e9kenys\u00e9g konkr\u00e9t jellege alapj\u00e1n, mivel ez l\u00e9nyegesebb, mint a puszta sz\u00e1mviteli besorol\u00e1s.<\/li>\n\n\n\n<li>Tev\u00e9kenys\u00e9gek EU Taxon\u00f3mia \u00e9rintetts\u00e9g\u00e9nek (eligibility) azonos\u00edt\u00e1sa: a NACE k\u00f3d \u00e9s tev\u00e9kenys\u00e9g jelleg list\u00e1t \u00f6ssze kell vetni az EU Taxon\u00f3mia \u00e1ltal meghat\u00e1rozott, a Taxon\u00f3mia \u00e1ltal \u00e9rintett gazdas\u00e1gi tev\u00e9kenys\u00e9gek list\u00e1j\u00e1val.<\/li>\n\n\n\n<li>L\u00e9nyegess\u00e9gi k\u00fcsz\u00f6b vizsg\u00e1lat: melyek azok az azonos\u00edtott (eligible) tev\u00e9kenys\u00e9gek, amelyek az \u00e1rbev\u00e9telben, CapEx-ben, OpEx-ben 10% k\u00fcsz\u00f6b felettiek.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>2) Krit\u00e9riumlista \u00e9s GAP anal\u00edzis (alignment el\u0151k\u00e9sz\u00edt\u00e9s)<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Annak meghat\u00e1roz\u00e1sa, hogy az EU Taxon\u00f3mia al\u00e1 es\u0151 (eligible) tev\u00e9kenys\u00e9gek a hat k\u00f6rnyezeti c\u00e9lkit\u0171z\u00e9s k\u00f6z\u00fcl melyikhez k\u00edv\u00e1nnak hozz\u00e1j\u00e1rulni.<\/li>\n\n\n\n<li>A meghat\u00e1rozott terv\u00e9kenys\u00e9g \u00e9s k\u00f6rnyezeti c\u00e9lkit\u0171z\u00e9s alapj\u00e1n a teljes\u00edtend\u0151 krit\u00e9riumok (SC, DNSH, MS) list\u00e1z\u00e1sa.<\/li>\n\n\n\n<li>GAP anal\u00edzis: a teljes\u00edtend\u0151 krit\u00e9riumok vizsg\u00e1lat\u00e1hoz milyen adatok\/dokumentumok stb. \u00e1llnak rendelkez\u00e9sre, mi hi\u00e1nyzik, a hi\u00e1nyz\u00f3akat ki, milyen m\u00f3don tudja el\u0151\u00e1ll\u00edtani.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>3) Dokument\u00e1ci\u00f3s csomag \u00f6ssze\u00e1ll\u00edt\u00e1sa (alignment al\u00e1t\u00e1maszt\u00e1s)<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Az adott gazdas\u00e1gi tev\u00e9kenys\u00e9g \u00e9s k\u00f6rnyezeti c\u00e9lkit\u0171z\u00e9s teljes krit\u00e9riumrendszer\u00e9nek (SC, DNSH \u00e9s MS) val\u00f3 megfelel\u00e9st al\u00e1t\u00e1maszt\u00f3 m\u0171szaki dokument\u00e1ci\u00f3k \u00f6sszerendez\u00e9se,&nbsp;<\/li>\n\n\n\n<li>Hi\u00e1nyok p\u00f3tl\u00e1sa,<\/li>\n\n\n\n<li>Sz\u00fcks\u00e9g eset\u00e9n EU Taxon\u00f3mia megfelel\u0151s\u00e9g hiteles\u00edt\u00e9se k\u00fcls\u0151 (harmadik) f\u00e9llel.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>4) P\u00e9nz\u00fcgyi riporting \u00fcgymenet kialak\u00edt\u00e1sa<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>P\u00e9nz\u00fcgyi KPI-nk\u00e9nt (\u00e1rbev\u00e9tel\/CapEx\/OpEx) az EU Taxon\u00f3mia \u00e1ltal \u00e9rintett tev\u00e9kenys\u00e9gek list\u00e1j\u00e1nak kialak\u00edt\u00e1sa.<\/li>\n\n\n\n<li>\u00c1rbev\u00e9tel, CapEx, OpEx k\u00f6nyvel\u00e9s \u00fcgymenet kialak\u00edt\u00e1sa: annak a munkafolyamatnak a kialak\u00edt\u00e1sa, amely biztos\u00edtja, hogy az EU Taxon\u00f3mia \u00e9rintett (eligible) tev\u00e9kenys\u00e9gekhez kapcsol\u00f3d\u00f3 p\u00e9nz\u00fcgyi mozg\u00e1sok nyomon legyenek k\u00f6vetve, \u00e9s dokument\u00e1l\u00e1sra ker\u00fclj\u00f6n az, hogy ezen t\u00e9telek mekkora ar\u00e1nya felel meg az EU Taxon\u00f3mia fenntarthat\u00f3 gazdas\u00e1gi tev\u00e9kenys\u00e9g krit\u00e9riumainak (aligned).<\/li>\n\n\n\n<li>Felel\u0151s\u00f6k, hat\u00e1rid\u0151k, adatgazd\u00e1k, adatforr\u00e1sok azonos\u00edt\u00e1sa, munkafolyamat kialak\u00edt\u00e1sa: olyan adat- \u00e9s dokumentumstrukt\u00fara kialak\u00edt\u00e1sa, amely \u00e9ves jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9g eset\u00e9n ak\u00e1r megism\u00e9telhet\u0151 (\u00e9vr\u0151l \u00e9vre), vagy hitelint\u00e9zet fel\u00e9 sz\u00fcks\u00e9g eset\u00e9n eseti jelleggel, friss adatokkal ell\u00e1that\u00f3, \u00e9s k\u00fcls\u0151 f\u00e9l fel\u00e9 is v\u00e9dhet\u0151.<\/li>\n\n\n\n<li>\u00c9ves p\u00e9nz\u00fcgyi jelent\u00e9sben az EU Taxon\u00f3mia eligible \u00e9s aligned tev\u00e9kenys\u00e9gek p\u00e9nz\u00fcgyi adatainak k\u00f6zz\u00e9t\u00e9tele \u2013 amennyiben a v\u00e1llalat erre k\u00f6telezett.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"http:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/zold-hitel-es-banki-elvarasok-1024x576.jpg\" alt=\"Z\u00f6ld hitel \u00e9s banki elv\u00e1r\u00e1sok reprezent\u00e1l\u00e1sa z\u00f6ld levelek, grafikon \u00e9s doll\u00e1r jel seg\u00edts\u00e9g\u00e9vel\" class=\"wp-image-2179\" srcset=\"https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/zold-hitel-es-banki-elvarasok-1024x576.jpg 1024w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/zold-hitel-es-banki-elvarasok-300x169.jpg 300w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/zold-hitel-es-banki-elvarasok-768x432.jpg 768w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/zold-hitel-es-banki-elvarasok-50x28.jpg 50w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/zold-hitel-es-banki-elvarasok-1600x900.jpg 1600w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/zold-hitel-es-banki-elvarasok-1536x864.jpg 1536w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/zold-hitel-es-banki-elvarasok-18x10.jpg 18w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/zold-hitel-es-banki-elvarasok-470x264.jpg 470w, https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/zold-hitel-es-banki-elvarasok.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Z\u00f6ld hitel: mi\u00e9rt k\u00e9rnek a bankok Taxon\u00f3mia megfelel\u00e9st, \u00e9s mit \u00e9rdemes \u201eel\u0151re \u00f6sszek\u00e9sz\u00edteni\u201d?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A z\u00f6ld finansz\u00edroz\u00e1si folyamatokban a Taxon\u00f3mia sokszor <strong>bels\u0151 banki kock\u00e1zati \u00e9s min\u0151s\u00edt\u00e9si logik\u00e1khoz<\/strong> kapcsol\u00f3dik. Gyakori, hogy egy beruh\u00e1z\u00e1sn\u00e1l nem csak azt k\u00e9rik: \u201ez\u00f6ld-e?\u201d, hanem azt is:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>melyik Taxon\u00f3mia tev\u00e9kenys\u00e9g al\u00e1 sorolhat\u00f3<\/strong>,<\/li>\n\n\n\n<li><strong>melyik k\u00f6rnyezeti c\u00e9lter\u00fclet szerint el\u0151mozd\u00edts\u00e1hoz j\u00e1rul hozz\u00e1 (igaz\u00edtott)<\/strong>,<\/li>\n\n\n\n<li>\u00e9s <strong>milyen dokumentumok t\u00e1masztj\u00e1k al\u00e1<\/strong> az SC, DNSH, MS krit\u00e9riumoknak val\u00f3 teljes megfelel\u00e9st?<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>J\u00f3 h\u00edr:<\/strong> ha ezt a v\u00e1llalatok nem ad hoc m\u00f3don, hanem egy el\u0151re \u00f6sszerakott \u201eTaxon\u00f3mia dosszi\u00e9val\u201d kezelik, a banki k\u00f6r\u00f6k \u00e9s hi\u00e1nyp\u00f3tl\u00e1sok ideje l\u00e1tv\u00e1nyosan cs\u00f6kkenhet. <em>(Kapcsol\u00f3d\u00f3 cikk\u00fcnk: <a href=\"https:\/\/aspaglobe.hu\/en\/2025\/04\/04\/hogyan-kell-felkeszulni-a-vallalatoknak-a-bankok-fenntarthatosaggal-kapcsolatos-adatszolgaltatasi-elvarasaira\/\">Hogyan kell felk\u00e9sz\u00fclni a v\u00e1llalatoknak a bankok fenntarthat\u00f3s\u00e1ggal kapcsolatos adatszolg\u00e1ltat\u00e1si elv\u00e1r\u00e1saira?<\/a>)<\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Hogyan seg\u00edt az ASPA Kft. \u2013 EU Taxon\u00f3mia szolg\u00e1ltat\u00e1sok v\u00e1llalatoknak \u00e9s banki \u00fcgyletekhez<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Az <a href=\"https:\/\/aspaglobe.hu\/en\/kapcsolat\/\">ASPA Kft.<\/a> gyakorlati f\u00f3kusza: <strong>a megfelel\u00e9s leford\u00edt\u00e1sa v\u00e9grehajthat\u00f3 feladatokra<\/strong> \u00e9s a sz\u00fcks\u00e9ges szakmai anyagok el\u0151\u00e1ll\u00edt\u00e1sa\/koordin\u00e1l\u00e1sa.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tipikus t\u00e1mogat\u00e1si csomagok (a v\u00e1llalat ig\u00e9ny\u00e9hez igaz\u00edtva)<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>V\u00e1llalati tev\u00e9kenys\u00e9gek EU Taxon\u00f3mia \u00e9rintetts\u00e9g\u00e9nek azonos\u00edt\u00e1sa<\/strong>, \u00e9s szak\u00e9rt\u0151i t\u00e1mogat\u00e1s Taxon\u00f3mia logika szerinti jelent\u00e9si elemekhez (pl. CapEx\/OpEx strukt\u00fara el\u0151k\u00e9sz\u00edt\u00e9se), seg\u00edts\u00e9g a sz\u00e1mviteli oszt\u00e1lynak a v\u00e1llalati tev\u00e9kenys\u00e9g szakmai besorol\u00e1s\u00e1ban, l\u00e9nyegess\u00e9gi elemz\u00e9sben&nbsp;<\/li>\n\n\n\n<li><strong>EU Taxon\u00f3mia kompatibilit\u00e1s el\u00e9r\u00e9s\u00e9nek menedzsmentje<\/strong> (SC, DNSH, MS krit\u00e9riumok)<\/li>\n\n\n\n<li><strong>EU Taxon\u00f3mia igazod\u00e1s (alignment) hiteles\u00edt\u00e9s \/ szak\u00e9rt\u0151i v\u00e9lem\u00e9ny<\/strong> \u2013 amikor a finansz\u00edroz\u00f3\/partner k\u00fcls\u0151 f\u00e9l \u00e1ltali hiteles al\u00e1t\u00e1maszt\u00e1st v\u00e1r<\/li>\n\n\n\n<li><strong>Kl\u00edmakock\u00e1zati \u00e9s s\u00e9r\u00fcl\u00e9kenys\u00e9gi vizsg\u00e1latok (CRVA)<\/strong> EU Taxon\u00f3mia elv\u00e1r\u00e1sok szerint<\/li>\n<\/ol>\n\n\n\n<div class=\"wp-block-group alignwide\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group has-background is-vertical is-layout-flex wp-container-core-group-is-layout-4fc3f8e1 wp-block-group-is-layout-flex\" style=\"background-color:#fed37d\">\n<h3 class=\"wp-block-heading\"><strong>Z\u00e1r\u00f3 gondolat: az EU Taxon\u00f3mia nem felt\u00e9tlen\u00fcl csak k\u00f6telez\u0151 adminisztr\u00e1ci\u00f3, de versenyel\u0151ny is lehet<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Az EU Taxon\u00f3mia els\u0151re soknak t\u0171nhet: \u00faj fogalmak, sok dokumentum, rengeteg adat. De a tapasztalat az, hogy akik <strong>id\u0151ben<\/strong> be\u00e9p\u00edtik m\u0171k\u00f6d\u00e9s\u00fckbe a Taxon\u00f3mia logik\u00e1t (eligibility \u2192 alignment \u2192 riport), azok a banki, befektet\u0151i \u00e9s partneri folyamatokban <strong>gyorsabbak, kisz\u00e1m\u00edthat\u00f3bbak<\/strong>, \u00e9s k\u00f6nnyebben pozicion\u00e1lj\u00e1k magukat a \u201ez\u00f6ld\u201d piacon.<\/p>\n<\/div>\n<\/div><\/div>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-2155_0d071b-b6 .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-2155_0d071b-b6 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-2155_0d071b-b6\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Keressen benn\u00fcnket bizalommal, ha szeretn\u00e9, hogy az EU Taxon\u00f3mia megfelel\u00e9st ne adminisztr\u00e1ci\u00f3k\u00e9nt, hanem \u00fczleti el\u0151nyk\u00e9nt kezelje.<\/p>\n\n\n\n<div class=\"wp-block-group is-content-justification-center is-nowrap is-layout-flex wp-container-core-group-is-layout-d05cb3ef wp-block-group-is-layout-flex\">\n<a class=\"gb-button gb-button-19dc20e8 gb-button-text\" href=\"https:\/\/aspaglobe.hu\/en\/kapcsolat\/\"><strong>Kapcsolatfelv\u00e9tel szak\u00e9rt\u0151vel<\/strong><\/a>\n<\/div>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-2155_dc6cde-d0 .kt-block-spacer{height:35px;}.wp-block-kadence-spacer.kt-block-spacer-2155_dc6cde-d0 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-2155_dc6cde-d0\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Jogszab\u00e1lyi keretek<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><em>EU Taxon\u00f3mia rendelet:<\/em> az Eur\u00f3pai Parlament \u00e9s a Tan\u00e1cs <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:32020R0852&amp;qid=1770993283303\" target=\"_blank\" rel=\"noopener\"><strong>(EU) 2020\/852<\/strong><\/a> rendelete a fenntarthat\u00f3 befektet\u00e9sek el\u0151mozd\u00edt\u00e1s\u00e1t c\u00e9lz\u00f3 keret l\u00e9trehoz\u00e1s\u00e1r\u00f3l, valamint az (EU) 2019\/2088 rendelet m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Az EU Taxon\u00f3mia \u201eegyszer\u0171s\u00edt\u0151 csomagja\u201d:<\/em> A Bizotts\u00e1g <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/HU\/TXT\/?uri=CELEX:32026R0073\" target=\"_blank\" rel=\"noopener\"><strong>(EU) 2026\/73<\/strong><\/a> felhatalmaz\u00e1son alapul\u00f3 rendelete (2025. j\u00falius&nbsp;4.) az (EU) 2021\/2178 felhatalmaz\u00e1son alapul\u00f3 rendeletnek a k\u00f6rnyezeti szempontb\u00f3l fenntarthat\u00f3 tev\u00e9kenys\u00e9gekre vonatkoz\u00f3an k\u00f6zz\u00e9teend\u0151 inform\u00e1ci\u00f3k tartalm\u00e1nak \u00e9s megjelen\u00edt\u00e9s\u00e9nek egyszer\u0171s\u00edt\u00e9se tekintet\u00e9ben, valamint az (EU) 2021\/2139 \u00e9s az (EU) 2023\/2486 felhatalmaz\u00e1son alapul\u00f3 rendeletnek a k\u00f6rnyezeti c\u00e9lkit\u0171z\u00e9seket jelent\u0151sen nem s\u00e9rt\u0151 gazdas\u00e1gi tev\u00e9kenys\u00e9gekkel szemben t\u00e1masztott k\u00f6vetelm\u00e9nyek meghat\u00e1roz\u00e1s\u00e1hoz sz\u00fcks\u00e9ges technikai vizsg\u00e1lati krit\u00e9riumok egyszer\u0171s\u00edt\u00e9se tekintet\u00e9ben t\u00f6rt\u00e9n\u0151 m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>V\u00e9grehajt\u00e1si rendeletek<\/strong>:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>EU Taxon\u00f3mia szerinti p\u00e9nz\u00fcgyi besz\u00e1mol\u00f3k k\u00f6zz\u00e9t\u00e9tel\u00e9r\u0151l sz\u00f3l\u00f3 rendelet:<\/em> a Bizotts\u00e1g <a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg_del\/2021\/2178\/oj\/eng\" target=\"_blank\" rel=\"noopener\"><strong>(EU) 2021\/2178<\/strong><\/a> felhatalmaz\u00e1son alapul\u00f3 rendelete az (EU) 2020\/852 eur\u00f3pai parlamenti \u00e9s tan\u00e1csi rendeletnek a 2013\/34\/EU ir\u00e1nyelv 19a. vagy 29a. cikk\u00e9nek hat\u00e1lya al\u00e1 tartoz\u00f3 v\u00e1llalkoz\u00e1sok \u00e1ltal a k\u00f6rnyezeti szempontb\u00f3l fenntarthat\u00f3 gazdas\u00e1gi tev\u00e9kenys\u00e9gekre vonatkoz\u00f3an k\u00f6zz\u00e9teend\u0151 inform\u00e1ci\u00f3k tartalm\u00e1nak \u00e9s megjelen\u00edt\u00e9s\u00e9nek meghat\u00e1roz\u00e1sa, valamint az e k\u00f6zz\u00e9t\u00e9teli k\u00f6telezetts\u00e9gnek val\u00f3 megfelel\u00e9s m\u00f3dszertan\u00e1nak meghat\u00e1roz\u00e1sa r\u00e9v\u00e9n t\u00f6rt\u00e9n\u0151 kieg\u00e9sz\u00edt\u00e9s\u00e9r\u0151l<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Climate Delegated Act:<\/em> a Bizotts\u00e1g <a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg_del\/2021\/2139\/oj\/eng\" target=\"_blank\" rel=\"noopener\"><strong>(EU) 2021\/2139<\/strong><\/a> felhatalmaz\u00e1son alapul\u00f3 rendelete az (EU) 2020\/852 eur\u00f3pai parlamenti \u00e9s tan\u00e1csi rendeletnek az \u00e9ghajlatv\u00e1ltoz\u00e1s m\u00e9rs\u00e9kl\u00e9s\u00e9hez \u00e9s az \u00e9ghajlatv\u00e1ltoz\u00e1shoz val\u00f3 alkalmazkod\u00e1shoz l\u00e9nyegesen hozz\u00e1j\u00e1rul\u00f3 \u00e9s az egy\u00e9b k\u00f6rnyezeti c\u00e9lkit\u0171z\u00e9seket jelent\u0151sen nem s\u00e9rt\u0151 gazdas\u00e1gi tev\u00e9kenys\u00e9gekkel szemben t\u00e1masztott k\u00f6vetelm\u00e9nyek meghat\u00e1roz\u00e1s\u00e1hoz sz\u00fcks\u00e9ges technikai vizsg\u00e1lati krit\u00e9riumok meg\u00e1llap\u00edt\u00e1sa \u00e9rdek\u00e9ben t\u00f6rt\u00e9n\u0151 kieg\u00e9sz\u00edt\u00e9s\u00e9r\u0151l<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Environmental Delegated Act:<\/em> a Bizotts\u00e1g <a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg_del\/2023\/2486\/oj\" target=\"_blank\" rel=\"noopener\"><strong>(EU) 2023\/2486<\/strong><\/a> felhatalmaz\u00e1son alapul\u00f3 rendelete az (EU) 2020\/852 eur\u00f3pai parlamenti \u00e9s tan\u00e1csi rendeletnek a v\u00edzi \u00e9s tengeri er\u0151forr\u00e1sok fenntarthat\u00f3 haszn\u00e1lat\u00e1hoz \u00e9s v\u00e9delm\u00e9hez, a k\u00f6rforg\u00e1sos gazdas\u00e1gra val\u00f3 \u00e1t\u00e1ll\u00e1shoz, a szennyez\u00e9s megel\u0151z\u00e9s\u00e9hez \u00e9s cs\u00f6kkent\u00e9s\u00e9hez, \u00e9s a biol\u00f3giai sokf\u00e9les\u00e9g \u00e9s az \u00f6kosziszt\u00e9m\u00e1k v\u00e9delm\u00e9hez \u00e9s helyre\u00e1ll\u00edt\u00e1s\u00e1hoz l\u00e9nyegesen hozz\u00e1j\u00e1rul\u00f3 \u00e9s az egy\u00e9b k\u00f6rnyezeti c\u00e9lkit\u0171z\u00e9seket jelent\u0151sen nem s\u00e9rt\u0151 gazdas\u00e1gi tev\u00e9kenys\u00e9gekkel szemben t\u00e1masztott k\u00f6vetelm\u00e9nyek meghat\u00e1roz\u00e1s\u00e1hoz sz\u00fcks\u00e9ges technikai vizsg\u00e1lati krit\u00e9riumok meg\u00e1llap\u00edt\u00e1sa \u00e9rdek\u00e9ben t\u00f6rt\u00e9n\u0151 kieg\u00e9sz\u00edt\u00e9s\u00e9r\u0151l, valamint az (EU) 2021\/2178 felhatalmaz\u00e1son alapul\u00f3 bizotts\u00e1gi rendeletnek az eml\u00edtett gazdas\u00e1gi tev\u00e9kenys\u00e9gekre vonatkoz\u00f3 konkr\u00e9t k\u00f6zz\u00e9t\u00e9telek tekintet\u00e9ben t\u00f6rt\u00e9n\u0151 m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>2026. janu\u00e1rj\u00e1t\u00f3l egyszer\u0171s\u00f6dik az EU Taxon\u00f3mia: 10% l\u00e9nyegess\u00e9gi k\u00fcsz\u00f6b, k\u00f6nny\u00edtett sablonok \u00e9s m\u00f3dosul\u00f3 DNSH k\u00f6vetelm\u00e9nyek. Megmutatjuk, kire vonatkozik a szab\u00e1lyoz\u00e1s, mi az eligibility \u00e9s alignment, milyen adat kell \u2013 \u00e9s hogyan seg\u00edt az ASPA a megfelel\u00e9sben. &hellip; <span class=\"more-button\"><a href=\"https:\/\/aspaglobe.hu\/en\/2026\/02\/17\/eu-taxonomia-2026-valtozasok-teendok-zold-hitel\/\" class=\"more-link\"><span class=\"screen-reader-text\">EU Taxon\u00f3mia 2026: mi v\u00e1ltozik, kinek fontos \u2013 \u00e9s hogyan lehet id\u0151ben felk\u00e9sz\u00fclni \u00e9s okosan reag\u00e1lni<\/span><\/a><\/span><\/p>","protected":false},"author":4,"featured_media":2156,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"templates\/right-sidebar.php","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-2155","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hirek"],"pbg_featured_image_src":{"full":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal.jpg",1700,948,false],"thumbnail":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal-150x150.jpg",150,150,true],"medium":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal-300x167.jpg",300,167,true],"medium_large":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal-768x428.jpg",768,428,true],"large":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal-1024x571.jpg",1024,571,true],"gs-tiny":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal-50x28.jpg",50,28,true],"xl":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal-1600x892.jpg",1600,892,true],"xxl":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal.jpg",1700,948,false],"xxxl":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal.jpg",1700,948,false],"xxxxl":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal.jpg",1700,948,false],"xxxxxl":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal.jpg",1700,948,false],"1536x1536":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal-1536x857.jpg",1536,857,true],"2048x2048":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal.jpg",1700,948,false],"trp-custom-language-flag":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal-18x10.jpg",18,10,true],"ect-jetpack-portfolio-featured":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal-640x640.jpg",640,640,true],"ect-featured-content":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal-640x640.jpg",640,640,true],"ect-service":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal-640x640.jpg",640,640,true],"post-thumbnail":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal-470x264.jpg",470,264,true],"clean-enterprise-slider":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal-1700x820.jpg",1700,820,true],"clean-enterprise-header-inner":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal-1700x450.jpg",1700,450,true],"clean-enterprise-service":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal-470x352.jpg",470,352,true],"clean-enterprise-choose-stats":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal-70x70.jpg",70,70,true],"clean-enterprise-hero":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal-960x680.jpg",960,680,true],"clean-enterprise-portfolio-first":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal-1024x948.jpg",1024,948,true],"clean-enterprise-portfolio":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal-470x470.jpg",470,470,true],"clean-enterprise-team":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal-470x626.jpg",470,626,true],"clean-enterprise-testimonial":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal-150x150.jpg",150,150,true],"jetpack-portfolio-admin-thumb":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal-50x50.jpg",50,50,true],"featured-content-admin-thumb":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal-50x50.jpg",50,50,true],"service-admin-thumb":["https:\/\/aspaglobe.hu\/wp-content\/uploads\/2026\/02\/eu-zaszlo-grafikonokkal-50x50.jpg",50,50,true]},"pbg_author_info":{"display_name":"Bagota J\u00f3zsef","author_link":"https:\/\/aspaglobe.hu\/en\/author\/bagotaj\/","author_img":"<img alt='Bagota J\u00f3zsef' src='https:\/\/secure.gravatar.com\/avatar\/7610cfc625375c2c33be97eab224ace8b333f634a5ce7460dda430ac53316b56?s=128&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/7610cfc625375c2c33be97eab224ace8b333f634a5ce7460dda430ac53316b56?s=256&#038;d=mm&#038;r=g 2x' class='avatar avatar-128 photo' height='128' width='128' loading='lazy' decoding='async'\/>"},"pbg_comment_info":" No Comments","pbg_excerpt":"2026. janu\u00e1rj\u00e1t\u00f3l egyszer\u0171s\u00f6dik az EU Taxon\u00f3mia: 10% l\u00e9nyegess\u00e9gi k\u00fcsz\u00f6b, k\u00f6nny\u00edtett sablonok \u00e9s m\u00f3dosul\u00f3 DNSH k\u00f6vetelm\u00e9nyek. Megmutatjuk, kire vonatkozik a szab\u00e1lyoz\u00e1s, mi az eligibility \u00e9s alignment, milyen adat kell \u2013 \u00e9s hogyan seg\u00edt az ASPA a megfelel\u00e9sben. &hellip; EU Taxon\u00f3mia 2026: mi v\u00e1ltozik, kinek fontos \u2013 \u00e9s hogyan lehet id\u0151ben felk\u00e9sz\u00fclni \u00e9s okosan reag\u00e1lni","_links":{"self":[{"href":"https:\/\/aspaglobe.hu\/en\/wp-json\/wp\/v2\/posts\/2155","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aspaglobe.hu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aspaglobe.hu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aspaglobe.hu\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/aspaglobe.hu\/en\/wp-json\/wp\/v2\/comments?post=2155"}],"version-history":[{"count":30,"href":"https:\/\/aspaglobe.hu\/en\/wp-json\/wp\/v2\/posts\/2155\/revisions"}],"predecessor-version":[{"id":2203,"href":"https:\/\/aspaglobe.hu\/en\/wp-json\/wp\/v2\/posts\/2155\/revisions\/2203"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aspaglobe.hu\/en\/wp-json\/wp\/v2\/media\/2156"}],"wp:attachment":[{"href":"https:\/\/aspaglobe.hu\/en\/wp-json\/wp\/v2\/media?parent=2155"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aspaglobe.hu\/en\/wp-json\/wp\/v2\/categories?post=2155"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aspaglobe.hu\/en\/wp-json\/wp\/v2\/tags?post=2155"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}