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17 February 2023

C2N about EU-Taxonomie en BREEAM-NL

From January 1st 2022 and onwards, the first part of the EU taxonomy will be mandatory for asset managers and funds, among others. This first part focuses on the substantial contribution to investment offers regarding climate mitigation and climate adaptation. In addition, other investments may not harm the other four objectives, such as biodiversity and circularity. The substantial contribution criteria of the other four objectives become mandatory in 2023.

The EU taxonomy provides a classification system indicating whether funds, investments or financial products are sustainable or unsustainable. With a view of a Paris-Proof transition to a sustainable economy and to counter greenwashing.

The construction and real estate sector are one of the sectors included in the EU taxonomy. For this sector, there are several rating methods to measure sustainability such as: BREEAM, GPR, LEED, WELL etc. The EU taxonomy now provides a single sustainability framework for all financial activities across Europe.

Research by C2N has shown that BREEAM certification directly aligns with the EU taxonomy. The EU taxonomy criteria mandatory from 2022 focus largely on climate change and its mitigation. For example, BREEAM credit WST 05 “Climate adaptation” and ENE 01 “Energy efficiency” align with the criteria set according to the EU taxonomy.

These are just two examples of the many interrelationships between the EU taxonomy criteria and the BREEAM credits. From this, we conclude that the BREEAM certification prepares a property for EU taxonomy obligations.

C2N has been active with all relevant sustainability certifications for many years. Through our expertise and experience, C2N can provide well-founded insight on how your property transactions, developments or renovations fits with the EU taxonomy.

Want to know more? Feel free to contact Max Hoog +31(0) 6 18 82 83 85 or