ECOBIO WHITEPAPER 02/2022

EU Taxonomy Classification
and Reporting in 2023
EIGHT STEPS FOR COMPLIANCE

For companies in the non-financial sector

We help you balance business and nature.

 Aims and Limitations

This whitepaper aims to provide implementation

guidance on EU Taxonomy Classification and Reporting
requirements valid from 2023. The document deals with
the actions needed by companies in the non-financial
sector.

Disclaimer
The information and guidance in this
whitepaper are intended to contribute to
a better understanding of EU Taxonomy
classification and reporting requirements.
This whitepaper is intended purely as a
guidance tool – only the text of the
Taxonomy Regulation (2020/852/EU),
Climate Delegated Act (EU) 2021/2139,
Commission Delegated Regulation
(2021/2178/EU), and Non-financial
Reporting Directive (2014/95/EU) have
legal force. Ecobio is not responsible for
the use which might be made of the
following information. As this guidance
reflects state of the art at the time of its
drafting, it should be regarded as a 'living
tool' open for improvement, and its
content may be subject to modifications
without notice.

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2 ECOBIO WHITEPAPER 2/2022

 ECOBIO WHITEPAPER 02/2022

EU Taxonomy Classification
and Reporting in 2023
EIGHT STEPS FOR COMPLIANCE

Contents
1. What is the EU Taxonomy Regulation?
2. Which companies are required to act now?
3. Eight steps for compliant EU Taxonomy classification and
reporting from 2023
4. Ecobio Manager – The world's most comprehensive digital
solution for EU Taxonomy
5. Ecobio Taxonomy services

3 ECOBIO WHITEPAPER 2/2022

 1. What is the EU Taxonomy Regulation?
The EU Taxonomy Regulation and
related statutes direct investments
towards sustainable economic
activities. They formulate a robust
and science-based framework for
companies and investors that
provides environmental criteria for
determining which economic
activities substantially contribute to
the EU Green Deal objectives.
The EU Taxonomy Regulation (2020/852/EU)
and its delegated acts' sets technical screening
criteria to determine if an economic activity can
be considered sustainable for six environmental
objectives.
The technical screening criteria are currently
available for the two objectives: climate change
mitigation and climate change adaptation. The
criteria for the remaining objectives are
expected to be published in 2022.

Companies should classify their The essential legal documents are

economic activities complying with
the substantial contribution criteria,
do-no-significant-harm
requirements and minimum social
safeguards, and report on the key
performance indicators (KPIs)
related to the Taxonomy-aligned
activities.
Environmental objectives for economic
activities defined in the EU Green Deal
Climate change mitigation
Climate change adaptation
Regulation (EU) 2020/852 (Taxonomy
Regulation)
Climate Delegated Act (EU) 2021/2139
Disclosures Delegated Act (EU) 2021/2178
Non-Financial Reporting Directive
(2014/95/EU)
supported by
the guidance document FAQs (1/2022) and
the draft Commission notice (2/2022) on the
interpretation of certain legal provisions of
the Disclosures Delegated Act.
Definitions of Taxonomy concepts
Economic Assessment unit in
Activity Taxonomy methodology
Company Non-financial undertaking

NACE European Classification

Sustainable use and protection of Economic Activities
of water and marine resources
Substantial Positive impact on the
Contribution environment

Transition to circular economy DNSH Do No Significant Harm

Minimum Minimum social guidance
safeguard
Pollution prevention and control KPI Key performance
indicator

Protection and restoration of

CapEx Capital expenditure
biodiversity and ecosystems OpEx Operational expenditure

4 ECOBIO WHITEPAPER 2/2022

2. Which companies are required to act now?

The Taxonomy Regulation (2020/852/EU) Timeline of Taxonomy reporting

requirements
applies to the financial sector and
companies, which are subject to the
obligations of publishing a non-financial 12.7.2020
statement on a company or group level. The Taxonomy Regulation
Companies that are subject to non-financial enters into force
reporting obligations, also have reporting
obligations under the Taxonomy Regulation.

2022
EU rules on non-financial reporting currently
Companies report
apply to large companies and public-interest
Taxonomy-eligibility for the
entities with more than 500 employees. This previous calendar year
covers approximately 11 700 large
companies and groups across the EU,
including
During 2022
listed companies
Technical Screening Criteria
banks
for the remaining
insurance companies environmental objectives
other companies designated by national expected to be published
authorities as public-interest entities.

In 2022, the listed companies with over 500 2023

employees should report the proportion of
Taxonomy-eligible activities as turnover,
capital expenditures, and operational
expenditures related to their economic
activities in the year 2021.
Companies report eligibility
and alignment with the EU
Climate Delegated Act for the
previous calendar year

The eligibility reporting helps companies to 2024

prepare for their Taxonomy alignment
disclosures. In 2023, companies should Companies report eligibility
and alignment of all
report their turnover, CapEx and OpEx in
environmental objectives for
relation to the environmentally sustainable the previous calendar year
economic activities that align with the EU
Taxonomy criteria defined in the Climate
Delegated Act.

5 ECOBIO WHITEPAPER 2/2022

3. Eight steps for compliant EU Taxonomy
reporting in 2023
The Taxonomy work process can be
divided into classification and reporting
sections. The process starts by creating
a list of economic activities and
assessing Taxonomy-eligibility. If an
economic activity is included in a
delegated act, i.e. Taxonomy-eligible, it
means that this activity can make a
substantial contribution to one or more
environmental objectives under the
Taxonomy Regulation.
If your company's economic activity is
eligible, you shall continue to assess the
alignment of your economic activity
with the Taxonomy requirements.
Finally, you need to define the key
performance indicators by economic
activity, combine the financial data with
the classification data, and disclose the
results.
In 2022, the Taxonomy classification
and reporting requirements are
limited as companies shall only
disclose the share of Taxonomy-
eligible and Taxonomy non-eligible
economic activities in their turnover,
CapEx and OpEx.
In 2023, the companies are required
to disclose the proportion of their
turnover, CapEx and OpEx
associated with economic activities
that qualify as environmentally
sustainable according to the
classification requirements and the
technical criteria (Figure 1).
Companies shall report information
as part of their non-financial
statement following Article 19a of the
Non-Financial Reporting Directive
(2014/95/EU).

Taxonomy-Eligible
Economic Activity

Substantially contribute
to minimum one of the
environmental objectives
Reporting Taxonomy eligibility
Taxonomy alignment
requirements KPIs - Turnover, CapEx, OpEx
Do no significant harm
to any of the other
environmental objectives

Comply with
Minimum social safeguards

Figure 1. The elements of EU Taxonomy classification and reporting in 2023

The eight-steps outlined on the following pages will help you fulfil
the actual Taxonomy requirements in your company.

6 ECOBIO WHITEPAPER 2/2022

 Eight steps for compliant
EU Taxonomy reporting

Step 1: Gather your Taxonomy team

Step 2: Identify your Taxonomy-eligible economic activities

Step 3: Classification - Substantial contribution

Step 4: Classification - Do no significant harm

Step 5: Classification - Minimum safeguards

Step 6: Define turnover, CapEx and OpEx

Step 7: Compile Accompanying Qualitative Information

Step 8: Disclose the Taxonomy-aligned activities in KPIs

and Accompanying Qualitative Information

As a result, your company complies with Taxonomy Regulation and you

will be able to disclose the KPIs of your company's activities associated
with environmentally sustainable economic activities.

7 ECOBIO WHITEPAPER 2/2022

 Step 1: Gather your Taxonomy team:
professionals in finance, sustainability,
and legal affairs

The Taxonomy classification and

reporting require a work team of The process leader
professionals in finance,
sustainability, and legal affairs. The tends to be a financial
team should have a deep
or sustainability
understanding and experience in
environmental issues, accounting, professional.
and compliance.

THE ROLES IN A TEAM CAN BE, FOR EXAMPLE:

Professionals in Professionals in Legal professionals

sustainability finance Assess compliance
Classify economic Report KPIs' primary with legal
activities data and disclosure requirements

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 Step 2: Identify your potential economic
activities and assess Taxonomy-eligibility
The first task of your team is to The Taxonomy activities are linked
identify potential economic activitiesto the NACE codes in the
of the company by using the defined Taxonomy system. You can use
list of Taxonomy activities. that linkage with assessing the
Companies shall identify each eligibility of your economic
economic activity, including a subset activities. In practice, using only
of transitional and enabling the connections of the NACE
economic activities (2021/2178/EU). codes will hide many
environmentally sound economic
A dialogue between team activities under more extensive
professionals is needed to determine activities, and you will disclosure
a reasonable or even possible level too low eligibility.
of non-financial reporting during the
reporting period. Remember that the The assessment of eligibility of
economic accounting systems are economic activities is not
not prepared for Taxonomy dependent on the accounting
classification. standards used (FAQs, 1/2022).

The Climate Delegated Act provides Companies that do not have

a set of Taxonomy activities defined eligible economic activities should
as critical for climate change therefore disclose the information
mitigation and climate change that is required in relation to their
adaptation. Study if your company non-eligible economic activities
has any activities that can be eligible (FAQs, 1/2022).
with those definitions of Taxonomy
activities. Some examples of the
NACE codes, Taxonomy activities,
and economic activities are
presented in Table 1.

Table 1. An example of economic activities

Your economic activity NACE code Taxonomy activity

A business unit of wind
power technology
Solar power farm
HQ, real estate
renovation
28: Manufacture of
machinery and equipment
35.11: Production of
electricity
68: Real estate activities
Manufacture of renewable
energy technology
Electricity generation using
solar photovoltaic technology
Renovation on existing
buildings

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 Taxonomy classification -
The assessment of environmentally
sustainable economic activities
Taxonomy classification defines
which economic activities are
environmentally sustainable.
Taxonomy-eligible activities
constitute a group of activities that
have a potential to align with the
Taxonomy criteria. You need to
identify all the projects and sites etc.
involved in the eligible activities and
cluster them by the type of activity.
After the eligible activities are
identified, it is possible to assess the
Taxonomy-aligned activities that
companies are required to disclose
in 2023.
Taxonomy Regulation sets out three
conditions that an economic activity
must meet to be recognised as
Taxonomy-aligned:
making a substantial contribution
to at least one environmental
objective,
doing no significant harm to any
other environmental objective,
complying with minimum social
safeguards
10 ECOBIO WHITEPAPER 2/2022
As of January 2023, all six
environmental objectives are
expected to be applicable and at
least the climate change objectives
need to be evaluated for
alignment:
climate change mitigation,
climate change adaptation,
sustainable use and protection
of water and marine resources,
transition to a circular
economy,
pollution prevention and
control,
protection and restoration of
biodiversity and ecosystems.
The classification
process is explained in
steps 3-5 on the
following pages.
 Step 3: Classification
- Substantial contribution
The first part of the Taxonomy classification is to assess the substantial
contribution criteria. For an economic activity to be Taxonomy-aligned and
defined as environmentally sustainable, it must meet strict conditions, of
which the first one is to make substantial contribution to at least one of the six
environmental objectives.

For this purpose, at first your team needs to assess which criteria apply to
your activity. Note that transitional and enabling activities can also make
substantial contribution.

The activity must comply with the Taxonomy technical screening criteria. It is
important to check the threshold of each activity. Depending on the activity,
you must assess the compliance with the relevant legislation when required,
and e.g., calculate GHG emission or LCA.

An example of substantial contribution criteria

Economic Taxonomy
Substantial contribution criteria
activity activity

GHG emissions (calculated in

accordance with Regulation (EU)
Production of 3.11 Manufacture of
2019/331) from the carbon black
carbon black carbon black
production processes are lower than
1,141 tCO2e per tonne of product

4.1 Electricity
Electricity
generation using The activity generates electricity using
production
solar photovoltaic solar PV technology
site x
technology

5.5. Collection and All separately collected and

Collection of transport of non- transported non-hazardous waste that
furniture for hazardous waste in is segregated at source is intended for
reuse source segregated preparation for reuse or recycling
fractions operations

11 ECOBIO WHITEPAPER 2/2022

 Step 4: Classification
- Do no significant harm
The second part of the Taxonomy
classification is to assess the do no
significant harm criteria (DNSH).
There is a particular difference
between requirements for ‘substantial
contribution’ and ‘doing no significant
harm’. To be recognised as
environmentally sustainable activity,
companies must ensure that the
economic activity that substantially
contributes to environmental
objectives, does not at the same time
have a significant negative
environmental impact. Companies
must look in two directions when
considering how an activity is
contributing to one objective and at
the same time does not do harm to
any other objectives.
12 ECOBIO WHITEPAPER 2/2022
You must check for which
environmental objectives you
need to assess DNSH and you
need to check DNSH activity by
activity. When assessing DNSH, it
is required to consider the full life
cycle of the products and services
that the economic activity
provides. You should take into
consideration the environmental
impacts of the economic activity
itself and the environmental
impacts of the production, use
and end of life of the products
and services.
The Climate Delegated Act
defines criteria for all activities
what it means to do no significant
harm. You also need to assess
compliance with the required
legislation and environmental risk
assessement.
 Step 5: Classification
- Minimum safeguards
The last part of the Taxonomy Companies must comply with the
classification requires companies to principle of ‘do no significant
assess whether their social policies harm’ also with the social
respect the minimum social guidance, resulting in that
safeguards. The aim is that on top of neither the environmental nor
the environmental requirements, the social objective is
undertakings are required to ensure significantly harmed.
that they meet the conditions set out
in basic human rights and labour
standards.

The assessment of social safeguard

compliance is needed on a company
level. In practice, this means that the
company has implemented
procedures that are aligned with

the OECD Guidelines for

Multinational Enterprises,
the UN Guiding Principles on
Business and Human Rights,
the ILO declaration on the
Fundamental Principles and Rights
at Work,
the eight fundamental conventions
of the ILO on human and labour
rights,
the International Bill of Human
Rights, and
the principles set out in the
European Pillar of Social Rights.

13 ECOBIO WHITEPAPER 2/2022

 Step 6: Define turnover, CapEx and
OpEx of the Taxonomy-aligned
economic activities
In 2022, companies disclose only
information of Taxonomy-eligible
and Taxonomy non-eligible
activities for environmental
objectives of climate change
mitigation and climate change
adaption - while avoiding double
accounting.
As of January 2023, companies
shall disclose the proportion of
Taxonomy-aligned economic
activities in their
total turnover,
capital expenditures and
operating expenditures,
including accompanying qualitative equivalent statement (FAQs 1/2022).
information (2021/2178/EU).
The information shall be provided at
the company level where that
company prepares individual non-
financial statements or at the group
level where the company prepares
consolidated non-financial
statements.
Companies should report all their
economic activities. Companies that
do not have eligible economic
activities need to disclose required
information related to their non-
eligible activities, that is the
proportion of non-eligible activities
in turnover, CapEx and OpEx or

Total turnover, CapEx,

and OpEx are interpreted
in more detail on the
following pages.

14 ECOBIO WHITEPAPER 2/2022

 Total turnover
Companies shall disclose the
proportion of turnover derived
from products and services
associated with the taxonomy-
aligned economic activities.
Intangibles shall be included
(2021/2178/EU).
Net turnover means the amounts
derived from the sale of products
and the provision of services after
deducting sales rebates and value-
added tax and other taxes directly
linked to turnover (The Accounting
Directive, 2013/34/EU).

On a basis of the turnover key If your company has an economic

performance indicator (KPI), it is
possible to view a company’s
contribution to the environmental
goals.
The turnover KPI should be
calculated based on the same
accounting principles that apply to
preparing the company’s financial
statements (FAQs, 1/2022).
activity that contributes to several
environmental objectives, the
turnover can only be calculated
once from that activity in the
numerator of KPIs to avoid double
accounting.

Turnover of Taxonomy-aligned
The proportion activities (numerator)
of turnover =
* 100%
Total net turnover (denominator)

15 ECOBIO WHITEPAPER 2/2022

 Capital expenditures

The CapEx KPI provides a forward-
looking view of companies' plans to
transform their business activities to
align with the environmental objectives.
Companies are required to disclose the
proportion of their capital expenditure
related to assets or processes
associated with either taxonomy-
aligned economic activities or activities
that are part of a plan to extend or
reach taxonomy-alignment (CapEx
plan).
CapEx should be based on the same
accounting principles that apply to the
company's financial statements.
The denominator shall cover additions
to tangible and intangible assets during
the financial year.
CapEx (2021/2178/EU) shall cover costs
that are accounted for based on
Property, plant, and equipment (IAS
16)
Intangible assets (IAS 38)
Investment property (IAS 40,
several points)
Agriculture (IAS 41)
Leases (IAS 16)
The numerator equals the part of
the capital expenditure included
in the denominator that is either
related to assets or processes
that are associated with
Taxonomy-aligned economic
activities,
part of the CapEx plan, or
related to the purchase of
output from Taxonomy-
aligned economic activities
and individual measures
enabling the target activities
to become low-carbon or to
lead to GHG reductions,
provided that the measures
are operational within 18
months.

Please check the details from the IFRS

or GAAP principles.

CapEx of Taxonomy-aligned
The proportion activities (numerator)
of CapEx = * 100%
Total Net CapEx (denominator)

16 ECOBIO WHITEPAPER 2/2022

 The CapEx plan shows commitment

CapEx plan (2021/2178/EU)

The CapEx plan is strategically important and
requires a high-level commitment as it has to be
approved by the company management board.

The CapEx plan describes how to

expand the undertaking's Taxonomy-aligned
economic activities OR
upgrade Taxonomy-eligible economic
activities to render them Taxonomy-aligned
within five years (maximum 10 years if the
taxonomy criteria are amended).

The CapEx plan shall be disclosed at an

economic activity aggregated level. Companies
are required to disclose the key information
about each of their CapEx plans, including which
economic activities are included in the plan.

Companies must disclose any material changes

that have occurred in the CapEx plan in the
reporting period and the reasons underlying
those changes.

17 ECOBIO WHITEPAPER 2/2022

 Operating expenditures

Companies shall disclose the
proportion of operating
expenditures related to assets or
processes associated with
taxonomy-aligned economic
activities or to the CapEx plan.
The denominator shall cover direct
non-capitalized costs that relate to
research and development,
building renovation measures,
short-term lease, maintenance and
repair, and any other direct
expenditures relating to the day-
to-day servicing of assets of the
property, plant and equipment
that are necessary to ensure the
continued and effective use of
such assets.
The numerator equals the part of the
operating expenditures included in
the denominators that are either
related to assets and processes
associated with Taxonomy-
aligned economic activities,
including training and other
human resources adaption needs,
and direct non-capitalized costs
that represent research and
development,
part of the CapEx plan, or
related to the purchase of output
from Taxonomy-aligned
economic activities and individual
measures enabling the target
activities to become low-carbon
or to lead to GHG reductions,
provided that the measures are
operational within 18 months
(2021/2178/EU).

Where the operating expenditure is

not material for the business model
of the company, the numerator can
be disclosed zero in certain
conditions (2021/2178/EU).

OpEx of Taxonomy-aligned
activities (numerator)
The proportion
of OpEx
= * 100%
Total Net OpEx (denominator)

18 ECOBIO WHITEPAPER 2/2022

 Step 7: Compile accompanying
qualitative information
Companies shall disclose the
accompanying qualitative
information about the calculation
and key elements of KPIs. See
detailed guidance from the
Disclosures Delegated Act
(2021/2178/EU).
Accounting policy
Companies shall explain:
1. How turnover, capital
expenditures, and operating
expenditures were determined
and allocated to the numerator.
2. The basis on which the turnover,
capital expenditures and
operating expenditures were
calculated, including any
assessment in the allocation of
revenues or expenditures, to
different economic activities.
Companies must also include:
references to the related line
items,
information about any material
changes in the CapEx plan.
19 ECOBIO WHITEPAPER 2/2022
Assessment of compliance with the
Taxonomy Regulation
Describe the nature of the
Taxonomy-eligible and Taxonomy-
aligned economic activities and
explain how compliance with
technical criteria is assessed.
Companies also need to explain how
they avoided double accounting
across economic activities.
More information is needed to
disclose if your company has an
economic activity that contributes to
several environmental objectives,
and also if production facilities are
used in an integrated manner.
Contextual information about
turnover KPI, CapEx KPI and OpEx
KPI
Companies need to explain the
figures for turnover, CapEx, and
OpEx. You must provide a
quantitative breakdown of the
numerators of turnover, capital
expenditures, and operational
expenditures. The changes in KPIs
are also relevant to disclose as well
as key information about each of the
CapEx plans. Explain the other
expenditures relating to day-to-day
servicing of items of property plant
and equipment that are included in
the calculation of OpEx.
 Step 8: Disclose Taxonomy-aligned
activities in the KPIs and Accompanying
Qualitative Information
In 2023, companies with more than
500 employees should disclose their
information on turnover, capital
expenditures, and operating
expenditures of economic activities,
which were Taxonomy-aligned in the
calendar year of 2022 or in the fiscal
year ending 2023.
Companies are required to disclose
the turnover, Capex and OpEx KPIs
for each environmental objective and
the total KPIs for all environmental
objectives at the company or group
level. Make sure to avoid double
counting.
You shall at first identify the
proportion of the Taxonomy-eligible
economic activities. Then within the
Taxonomy-eligible economic activity,
you should identify the proportion of
that activity that is Taxonomy-
aligned, and the proportion of the
activities that do not meet technical
screening criteria (i.e. that are not
taxonomy-aligned).
Consolidated non-financial
statements disclosures should be
based on the same consolidation
principles that apply to the groups’
financial reporting under applicable
accounting principles to ensure
comparability of this reporting with
the group’s financial information.
(FAQs, 1/2022)
At the moment, there is NO
requirement in Union Law to
verify the content of the
disclosure, but the proposed
Corporate Sustainability
Reporting Directive (CSRD)
would change the status (FAQs;
1/2022)
An example of reporting Taxonomy-
aligned activities in 2023 is illustrated
on the next page.

You shall provide the information

using the templates presented in
Annex II of the Disclosures Delegated
Act.

20 ECOBIO WHITEPAPER 2/2022

 An example of reporting Taxonomy-
aligned activities in 2023

21 ECOBIO WHITEPAPER 2/2022

4. Ecobio Manager – The world's most
comprehensive digital solution for EU
Taxonomy classification and reporting

Turn the complex EU Taxonomy

requirements into a smooth and
straightforward work process
94%
with Ecobio Manager of our customers would
recommend our services.
(Based on a customer satisfaction study
made in 2021 among all Ecobio customers.)
Taxonomy classification
Six environmental
objectives Benefits for your team
Substantial contribution
assessment Comprehensive and up-to-
Do no significant harm date regulatory content
(DNSH) assessment Consolidated classification
Minimum safeguards and key performance
assessment indicators (KPIs)
Upcoming expansions and
KPI reporting updates
A company or group level Document management for
Turnover, capital & assurance
operational expenditures Always available
CapEx plans Advisory services
Qualitative information Open APIs
Detailed disclosure model
by the Delegate Act
Annual reporting

FIND OUT MORE

22 ECOBIO WHITEPAPER 2/2022

 The taxonomy-aligned information
shall be disclosed in digital format
according to the upcoming
Corporate Sustainability Reporting
Directive (CSRD).
The efficient process starts from
identifying potential economic
activities. Our Ecobio Manager guides
your team through the classification
and KPI reporting requirements. It also
provides a systematic and documented
compliance process that helps the
assurance.
In addition to the classification of
activities, the EU Taxonomy Regulation
demands companies to track legislation
changes and demonstrate compliance.
The Taxonomy Regulation is in force but
will continue to develop in the coming
years. The legislation underlying the do-
no-significant-harm and legislation and
guidelines relating to social responsibility
will continue to evolve.
Integration with your company’s
accounting systems
Ask for our API connections for the
accounting system of your company.

Ecobio Manager creates a smooth work process for the Taxonomy

classification and reporting requirements

Manage EU Taxonomy with Ecobio Manager

Contact sales for further enquiries

about Ecobio Manager services.

Email: sales@ecobiomanager.com Ida Riikonen Malena Weurlander

FIND OUT MORE

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Taxonomy Consulting Services
Interpretation of EU Taxonomy criteria
Classification and reporting

EU Taxonomy Expert services for Life Cycle Assessment (LCA)

compliance assessment
Interpreting Taxonomy
criteria
Identifying activity-specific
requirements
Optimising boundaries of
economic activity for
classification process
Assessing compliance with
the assist of Ecobio Manager
Reporting assessment in
detail into Ecobio Manager
Checking KPI data and
consolidation rules
climate change for EU Taxonomy
Interpretation of climate Capable of showing evidence of
change requirements in Substantial GHG- emission
EU Taxonomy savings
Compliance Can be externally verified as
assessments of EU required by the Taxonomy
Taxonomy requirements regulation
Environmental and Based on facts and natural
climate risk assessment science
Planning the climate Builds on material- and energy
and environmental balances
transition Covers greenhouse gas emissions
(GHG)
Systematic (ISO 14067)

To hear more about Ecobio consulting services for EU Taxonomy

classification and reporting, contact our senior consultants.

PLEASE CONTACT US:

Katrine Hoset, Terhi Valtonen,

PhD, Senior Consultant, Ecobio Senior Consultant, Ecobio

katrine.hoset@ecobio.fi terhi.valtonen@ecobio.fi
+358 20 756 2306 +358 20 765 6144

WE HELP YOU BALANCE BUSINESS AND NATURE

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