High-efficiency cogeneration, or CHP (Combined Heat and Power), is a process by which useful electricity and heat are generated simultaneously in a single system, maximizing the use of the energy supplied.

According to Directive 2012/27/EU of the European Parliament and of the Council of 25 October 2012 on energy efficiency, amending Directives 2009/125/EC and 2010/30/EU and repealing Directives 2004/8/EC and 2006/32/EC, an 'efficient central heating and cooling system' means a central heating or cooling system using at least 50% energy from renewable sources renewable, 50% residual heat, 75% cogenerated heat or 50% of a combination of energy and heat of the type mentioned above; '

Taxonomy is generally a discipline within scientific fields that deals with the classification, naming and organization of objects and organisms into categories or groups based on the common characteristics they have, with the main purpose of creating an orderly and coherent system of classifying the diversity of life or other elements studied.

Regulation (EU) 2020/852 of the European Parliament and of the Council (the 'Taxonomy Regulation') sets out the framework for the creation of the EU Taxonomy of Ecologically Sustainable Economic Activities. The Taxonomy Regulation provides that these economic activities comply with the technical selection criteria laid down in delegated acts adopted by the Commission.

In essence, the regulation sets standards for cogeneration so that it is considered environmentally sustainable within the European Union. These standards are aimed at energy efficiency and reducing environmental impacts, contributing to the EU's goals on sustainable development and reducing greenhouse gas emissions.

Cogeneration is one of the energy efficiency solutions for the use of fuels of any type, because it can simultaneously ensure the consumption of electricity and heat in the form of steam, hot water, hot water, chilled water. It can lead to energy independence for the consumer by being an environmentally friendly and at the same time sustainable solution.

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