국가전략정보포털

Title page

Contents

Acknowledgements 2

1.0. Project Background and Lessons Learned 7

1.1. About This Paper 7

1.2. Global and National Contexts 7

1.3. Project Objectives 8

1.4. An Overview of the Social Taxonomy 9

1.5. Lessons Learned 10

2.0. Social Taxonomy Proposal 15

2.1. Relevant Policies and Actions to Advance Social Ambitions 15

2.2. Dimensions of Social Risks and Opportunities 17

2.3. Applicability of the Social Taxonomy 19

3.0. Assessment of Economic and Governance Activities 22

3.1. Minimum Social Safeguards and Guiding Principles 22

3.2. Social Performance Aspects and Key Assumptions 26

3.3. Assessing Social Contribution 27

4.0. Illustrative Classification of Qualifying Activities 32

4.1. Activity Classification 32

4.2. Use Cases 40

5.0. Next Steps 45

References 46

Appendix A. Key Social Categories Commonly Applicable 48

Appendix B. Potential Indicators for GP1 Reporting 54

Table 1. Minimum social safeguards of SI Taxonomy users 22

Table 2. GPs, including a non-exhaustive list of economic or governance activities 25

Table 3. Examples of contributory activities for key economic sectors 32

Table 4. The process of using the social taxonomy-asset managers 41

Table 5. The process of using the social taxonomy-real estate developers 43

Figure 1. Step-by-step process of using the social component of the Sustainable Investing (SI) Taxonomy 21

Figure 2. Visual representation of assessing company- and activity-level social contribution 29

Boxes

Box 1. Interlinkages Between Social and Environmental Dimensions 18

Box 2. Individual Activities and Company Classification 28

Box 3. Principles of Just Transition 31

Table A1. Key social categories commonly applicable 48

Table B1. Potential indicators for GP1 reporting 54