10. Appendices

Interview questions for companies in both the construction and forest sector.

	Question	Answer
Introduction
1	Can you briefly present the company and your position here?
2	If you were to rate your current knowledge of the EU Taxonomy on a scale from 1 to 10 (where 10 represents a thorough understanding), where would you place yourself? Can you elaborate on your choice?
How important is it, that the companies are classified as sustainable?
3	What role does sustainability play in your company?
4	How does the taxonomy Regulation impact your sustainability efforts?
5	Have you mapped out your value chains and your impact on climate, biodiversity, and ecosystems? If yes, has your assessment been conducted from a double materiality perspective in accordance with CSRD? If clarified - Where in your value chain do you see the greatest negative impacts on climate, biodiversity, and ecosystems? Where in your value chain do you see the greatest potential?
6	In connection with your work on the taxonomy, have you interacted with customers or business partners?
7	Which one of the six environmental objectives of the taxonomy have you chosen to focus on?
8	How do you ensure that the other environmental objectives are not significantly harmed? The so-called DNSH principle: Do No Significant Harm (DNSH)
9	What proportion of the company's activities are taxonomy-qualified activities?
10	What proportion of the company's taxonomy-qualified activities comply with the taxonomy?
11	Do you see it as an investment risk if only a small proportion of your taxonomy-qualified activities comply with the taxonomy?
13	Do you currently use or plan to use your work on the taxonomy in communication contexts?
14	Do you find any aspects of the reporting requirements in the taxonomy challenging? If yes, which parts and why? Is it particularly challenging for your industry?
To what extent are the taxonomy requirements incorporated into the companies' organisation and strategy?
15	Has the taxonomy Regulation and the new reporting requirements led to restructuring within the company? If yes, has it primarily been focused on reporting? Or has it been aimed at implementing other measures?
16	What do you see as the primary reporting objective? Is the primary purpose to comply with EU reporting requirements? Does it have relevance for other stakeholders? Does it enhance opportunities to attract investments?
17	In addition to the technical screening tools, do you use other frameworks? For example, SBTN, TNFD/TCFD, or national certifications (BREEAM, Miljöbyggnad 3), etc. Does using other frameworks make the screening work easier or harder for you?
18	Do you experience that your customers, partners, or investors demand/focus on your company's taxonomy-qualified activities complying with the taxonomy?
19	How have you screened your economic activities?
20	Which (sustainability) initiatives do you expect to implement in the future to comply with the taxonomy? Are there any related to the taxonomy?
21	How do you approach any activities that are taxonomy-qualified but do not comply with the taxonomy? Do you have an ambition for taxonomy-qualified activities to comply with the taxonomy?
22	How do you plan to incorporate climate change and biodiversity to comply with the taxonomy?
23	Where/how do you seek inspiration for what you can do to better align your economic activities with the taxonomy?
24	Would you prioritize differently if it were not voluntary but mandatory for your taxonomy-qualified activities to comply with the taxonomy?
25	How do you experience the interaction between the EU's new sustainability reporting directives? (primarily CSRD, ESRS) Do you find that it primarily leads to duplication of work, or do you see synergies in working with the different directives?
26	Do the Nordic countries in your industry have any particular advantages/disadvantages that other EU countries do not have regarding the taxonomy? For example, certifications or legal requirements to comply with.
To what extent have companies understood and possibly built competence within their own company about the taxonomy rules and reporting criteria?
27	Which departments in your company are involved in the reporting work related to the taxonomy?
28	Have you recruited new employees to strengthen the competencies in this field? If yes, which departments have you hired new employees for? Have you hired employees to assist with reporting? Have you hired employees to work on initiatives to ensure better compliance with the requirements?
29	Have you hired consultants or external experts/speakers with expertise in the field?
30	Are you part of forums/industry organisations or working groups related to this?
31	Do you have ongoing competence development of your employees related to the Taxonomy Regulation? Do you have specific examples of activities aimed at developing competence in this area?
32	Do you have any colleagues that I should talk to?
To what extent have companies prepared for future reporting/documentation by the end of 2023?
33	What specific measures have you taken to ensure proper documentation? Have you developed strategies and methods for how you report?
34	Does the company specifically allocate resources to perform this type of reporting? Have you needed external assistance for reporting?
35	Has there been sufficient guidance and assistance available from the authorities regarding the new reporting requirements?
Concluding remarks
36	Have the questions or your answers prompted you to think of other things you would like to mention?
37	Is there anything else about the taxonomy, beyond what we've already discussed, that affects your work?