Abstract The implementation of the EU Taxonomy represents a key challenge for organisations operating in production and logistics systems, as it requires not only regulatory compliance but also the development of specific skills and knowledge. While existing research has addressed legal and financial aspects of the taxonomy, limited attention has been given to the competencies required for its practical application. This study aims to determine whether the legislative framework can be used as a structured database for identifying the skills and knowledge necessary to implement the EU Taxonomy and to assess the potential of Do No Significant Harm (DNSH) analysis as a learning and educational tool. The research adopts a qualitative case study approach, using Slovenia as an illustrative example. An analysis of European and national legislative acts was conducted and treated as a structured source of competency requirements. In total, 182 legal acts were reviewed and categorised according to EU Taxonomy environmental objectives. Based on this analysis, a set of 26 competencies was identified, including 11 general and 15 specific skills and knowledge areas relevant to production and logistics activities within organisational contexts. In addition, three DNSH analyses were developed to demonstrate the interdependencies between economic activities and environmental objectives. The results confirm that the legislative framework can serve as a comprehensive basis for identifying taxonomyrelated competencies. Furthermore, DNSH analysis was used to demonstrate its potential as an educational and analytical tool for translating regulatory complexity into actionable and educational insights. The findings contribute to the understanding of capacity-building for EU Taxonomy implementation and provide a transferable foundation for developing education and training programmes across different European contexts.
Fale et al. (Sun,) studied this question.