世界经济论坛：2020年欧盟分类法的应用报告：欧盟分类法有助于快速复苏和实现欧盟绿色协议 （英文版）（27页）.pdf

1、“Applying the EU Taxonomy”: Lessons from the Front Line Coauthors: Peter Sweatman (Lead) and Malte Hessenius 2 “Applying the EU Taxonomy”: Lessons from the Front Line Paper jointly prepared by Climate Strategy and Climate EU expenditure should be consistent with Paris Agreement objectives and with t

2、he objective of EU climate neutrality by 2050 and contribute to achieving the Unions new 2030 climate targets. EU budget expenditures also need to be consistent with the “do no harm” principle of the European Green Deal. Operational guidelines for this principle are needed alongside a necessary excl

3、usion list for fossil fuels. An effective methodology for monitoring climate-spending and its performance should ensure that the next MFF as a whole contributes to the implementation of the Paris Agreement. In this context, the EU Taxonomy should be used as climate tracking instrument in the NGEU an

4、d MFF to align EU funds, and recovery investments, with the goals of the Paris Agreement and to deliver the EU Green Deal, as: The EU Taxonomy is a proven climate tracking tool that can help identify investments which make a significant contribution to climate mitigation and adaptation. Early applic

5、ations of the EU Taxonomys recommended climate contribution thresholds demonstrate the feasibility of how this can be done at the project/ municipal, company and fund level. Existing climate tracking approaches in EU funds (the “Rio Markers”) are imperfect and are shown, in cases, to significantly o

6、verstate climate contributions, thus undermining the credibility of the EUs climate action commitment. In the three areas which the EU Taxonomy does not yet cover, Rio markers can be applied until the EU Taxonomy has been expanded. Consequently, reference to the EU Taxonomy as preferred climate trac