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Goldman Sachs GS SUSTAIN Exhibit 23: New Taxonomy-eligible activities for the circular economy environmental objective connect to the critical components of a circular economy in a variety of ways Eligible activities under the EU Taxonomy for the circular economy mapped to the seven critical components of a Circular Economy Source: Goldman Sachs Global Investment Research The Climate Taxonomy recognizes the interconnection of the circular economy and GHG emissions savings - giving dual credit for circular economy solutions in many cases. The following activities can receive dual credit under both the climate change mitigation and circular economy objectives of the Taxonomy: 3 May 2022 22

GS SUSTAIN: Circular Economy Report - Page 23 GS SUSTAIN: Circular Economy Report Page 22 Page 24