EU Taxonomy

    ESG & Governance

    The EU's classification system that defines which economic activities count as environmentally sustainable.

    Under the Taxonomy Regulation of 2020, an activity is aligned if it makes a substantial contribution to one of six environmental objectives, does no significant harm to the others, meets minimum social safeguards and meets technical screening criteria. Companies under the CSRD report the aligned share of their turnover, capital expenditure and operating expenditure. A 2025 simplification, applying from 2026, added a 10% materiality threshold and cut datapoints.

    Related terms

    CSRD (Corporate Sustainability Reporting Directive)SFDR (Sustainable Finance Disclosure Regulation)Climate finance taxonomy

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    From the research

    Valuation

    A Comparative Financial Analysis of Three Listed Companies

    Three IT services leaders, five years of numbers: similar growth, very different margins and returns on capital, and their October 2026 valuations.

    Markets

    IPO Issue Price vs. Listing Price vs. Subsequent Performance

    Seven of India's most talked-about IPOs since 2021, tracked from issue price to listing to October 2026. Buying on listing day lost money in six of seven.

    Valuation

    Paytm: Valuing a Company With No Clean Comparable

    Paytm is part payments processor, part device business, part loan distributor. Why no single peer fits, and how to value it in parts and in reverse.