Inclusion criteria describe evidence that can establish this activity. Exclusion criteria identify circumstances that do not establish it on that basis alone. The evaluation remains connected to its taxonomy version and supporting evidence.
Included when supported
Evidence may support involvement when it matches one or more of these inclusion criteria.
- 01Criterion
Operators of Coal-Fired Power Plants
Defined as: Companies that own, manage, or operate facilities generating electricity through the combustion of thermal coal.
- 02Criterion
Utilities With Active Coal-Based Electricity Generation
Defined as: Electric utilities or independent power producers that include coal-fired generation within their operating power portfolio.
- 03Criterion
Companies Owning Coal-Fired Generating Capacity
Defined as: Entities holding ownership stakes in active coal-fired power stations or generating units.
- 04Criterion
Integrated Energy Companies Operating Coal Power Assets
Defined as: Diversified energy firms engaged in electricity generation from coal alongside other energy sources.
- 05Criterion
Companies Developing or Expanding Coal-Fired Generation Facilities
Defined as: Entities involved in the construction, expansion, refurbishment, or life-extension of coal-fired power plants.
- 06Criterion
Include industrial or captive electricity generation where coal is a regular or material fuel source; materiality is evaluated through the applicable client-policy threshold.
Excluded on this basis alone
These circumstances do not establish this activity unless separate evidence also meets an inclusion criterion.
- 01Criterion
Thermal Coal Mining Without Power Generation Activity
Defined as: Companies extracting coal for sale or export without operating coal-fired electricity generation assets.
- 02Criterion
Coal Traders, Transporters, or Distributors
Defined as: Entities involved only in the marketing, logistics, or supply of coal fuel without generating electricity.
- 03Criterion
Engineering or Equipment Providers for Coal Plants
Defined as: Manufacturers or contractors supplying turbines, boilers, maintenance, or engineering services without plant ownership or operation.
- 04Criterion
Exclude biomass, waste-to-energy, or other generation where coal use is incidental, de minimis, or limited to start-up support under the applicable policy threshold.
- 05Criterion
Companies With Fully Retired or Decommissioned Coal Plants
Defined as: Entities that have permanently ceased coal-fired power generation operations.
- 06Criterion
Electric Utilities Without Coal in Their Generation Mix
Defined as: Utilities generating electricity exclusively from renewable, nuclear, hydroelectric, or non-coal fossil fuel sources.
Evidence and evaluation methodology
How sources, entity pathways, decisions, qualifiers, and review history are handled.
Map screens to a client policy
How to choose provider screens, document coverage, and decide what happens after an outcome.