In order to promote investment flows from the financial sector into companies that position themselves sustainably and thus contribute to achieving the EU's ambitious climate goals of becoming CO₂-neutral by 2050, the taxonomy was introduced in the EU. The assessment basis for financing or promoting sustainable growth is a standardised definition of "green" business activities, which are recorded and evaluated according to certain criteria. Essentially, these are classifications (assessment criteria) of whether a company is sustainably positioned in terms of investments, financial products, activities, etc.

In short, this means that capital flows will follow different paths in the future. And it is important to bear in mind that the implementation of the Green Deal entails a high investment requirement. So there could be serious competitive disadvantages if such new requirements are not taken into account in the business model. Here, the HKI draws conclusions for its members and accompanies such processes directly in Brussels: Basically, this shows how the strategy of the "HKI Roadmap Green Deal" on sustainable product policy has a key function in order to remain fit for the future.