2019年可持续金融分类法 - 欧盟可持续金融技术专家组（英文版）（414页）.pdf

1、 Taxonomy Technical Report June 2019 2 Disclaimer This report represents the overall view of the members of the Technical Expert Group, and although it represents such a consensus, it may not necessarily, on all details, represent the individual views of member institutions or experts. The views ref

2、lected in this Report are the views of the experts only. This report does not reflect the views of the European Commission or it services. 3 About this document This document sets out the results of the work to date undertaken by the Technical Expert Group on Sustainable Finance (hereafter, TEG) in

3、relation to the development of an EU classification system for environmentally sustainable economic activities (hereafter Taxonomy). It has six parts: PART A Explanation of the Taxonomy approach. This section sets out the role and importance of sustainable finance in Europe from a policy and investm

4、ent perspective, the rationale for the development of an EU Taxonomy, the daft regulation and the mandate of the TEG. PART B Methodology. This explains the methodologies for developing technical screening criteria for climate change mitigation objectives, adaptation objectives and do no significant

5、harm to other environmental objectives in the legislative proposal. PART C Taxonomy user and use case analysis. This section provides practical guidance to potential users of the Taxonomy, including case studies. PART D Economic impacts of the Taxonomy. This section provides the TEGs analysis of the

6、 likely economic impacts of establishing an EU Taxonomy. PART E Next steps for the Taxonomy. This section elaborates on unresolved issues and potential ways forward for the Taxonomy and the technical work of the Platform on Sustainable Finance. PART F Full list of technical screening criteria. This