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What is the distinctive feature of the Taxonomy Regulation (EU) 2020/852 regarding the classification of sustainable ...

What is the distinctive feature of the Taxonomy Regulation (EU) 2020/852 regarding the classification of sustainable economic activities?

It imposes transparency obligations on the sustainability of financial products.
It defines six environmental objectives and requires compliance with the DNSH principle.
It introduces the concept of double materiality.
It classifies financial products into three categories.