The EU Taxonomy for Sustainable Finance – Requirements for BREEAM In-Use
The EU Taxonomy for Sustainable Finance will provide investors with a better basis for strategic investment decisions and contribute to a more transparent market for sustainable investments. BREEAM DE/AT/CH is aligned with the EU Taxonomy annexes on Climate Change Adaptation and Climate Change Mitigation.
The requirements are based on the EU Taxonomy for Sustainable Finance, Annex I and Annex II. Since they go beyond the scope of a green building certificate, the Minimum Safeguards (Article 18 of the EU Taxonomy 2020/852, alignment with the OECD Guidelines for Multinational Enterprises and the UN Guiding Principles on Business and Human Rights, including the principles and rights set out in the eight fundamental conventions of the International Labour Organization (ILO) Declaration on Fundamental Principles and Rights at Work and the International Bill of Human Rights) are not covered by BREEAM DE/AT/CH.
The Taxonomy was introduced in 2021, and not all parts have been finalized or received a definitive official interpretation yet. BREEAM has introduced corresponding requirements for several criteria of the In-Use certification but reserves the right to adjust these in the future depending on the interpretations of the relevant authorities. The revised system version BREEAM In-Use DE/AT/CH V6.1, supplemented by the EU Taxonomy requirements, will be available for project processing in the BREEAM online tool starting October 1st, 2024.
Building owners can use a successful BREEAM In-Use certification to demonstrate compliance with the EU Taxonomy requirements for existing buildings, independent of the overall rating. However, it is important to note that some requirements of the EU Taxonomy are not part of the BREEAM assessment and must be considered and evaluated separately.
The EU Taxonomy requirements affect the following BREEAM In-Use categories and criteria:
| Category | Criterion | Description |
| Energy | Ene 04 | Building envelope air permeability |
| Ene 12 | Local building energy performance assessment | |
| Ene 19-21 | Operational energy calculator | |
| Ene 22 | Energy assessment | |
| Ene 23 | Energy consumption reporting | |
| Resources | Rsc 03 | Resource inventory |
| Resilience | Rsl 01 | Flood risk assessment |
| Rsl 06 | Emergency plan and climate-related risks | |
| Pollution | Pol 02 | Chemical storage |
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