Taksonomia działalności gospodarczej a ekonomia społeczna

Abstrakt

The European Green Deal has introduced new legal frameworks into the EU economy, including a taxonomy for business activities. While this taxonomy facilitates the comparison of market entities by evaluating them against environmental criteria, it can also make it more difficult to conduct business, lead to exclusion from access to financing, and ultimately result in being forced out of the market. The standard taxonomy is based on six environmental objectives, and social issues can only be indirectly inferred from them. It would therefore be possible to amend the regulation establishing the taxonomy of economic activities so that it also encompasses the objectives of the social economy and its entities. Articles 17, 18, and, indirectly, Article 3 of Regulation 2020/852 are particularly suited for this purpose. Going further, one could propose the development of a separate "social taxonomy" that would present social objectives in place of environmental ones. Such a solution, which seems quite likely in future European Union legislation, would promote high-quality social economy entities by making it easier for them to operate in the market. The argument, developed using a legal-dogmatic approach, is based on literature in the field of economic environmental law and legal acts current as of 30 April 2026.