Abstract

The green taxonomy has been developed to provide clear criteria for identifying sustainable economic activities to prevent greenwashing. Many investors and companies use green taxonomy as a tool for making informed decisions about sustainable economic activities. This study investigated a methodology for companies to identify their eligible and aligned economic activities of green taxonomy through alignment assessment with technical screening criteria. The study identified green economic activities suitable for both the European Union and Korean Green Taxonomy of the expressway industry. This study offers insights for companies to identify their sustainable economic activities aligned with green taxonomy, facilitating sustainable informstion disclosure and access green-financing.

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