It's a breakdown based on industry classifications. NACE is one of them. There are some different classification systems, and the taxonomy has to choose which one they use, but they exist. Then, essentially, there is a threshold for each economic activity of what is considered sustainable.
Most taxonomies started with climate, climate mitigation, but some of them are expanding into some other areas. It takes the bicycle manufacturer to go in and look at their activity and ask, “Are our bicycles considered sustainable?” They will be, I think, in most instances.
An auto manufacturer will go in and see that they need to sell autos below a certain percentage of carbon per mile driven to be considered sustainable. They probably have a mix of vehicles. Essentially, they have to consider how they are going to apply the taxonomy based on the mix they have, but they have the expectation, if they want to secure investment, that they probably need to transition their fleet over time to get into what's considered the sustainable form of automotive transport.