推进可持续金融分类法与互操作性：分类路线图倡议进展报告

Taxonomy Roadmap InitiativeProgress Report About the Roadmap for Advancing InteroperabilityandComparability of Sustainable Finance Taxonomies During COP29 in November 2024, the Roadmap for AdvancingInteroperability and Comparability of Sustainable Finance Taxonomies(hereafter the “Taxonomy Roadmap”) was launched as a joint effortby the Central Bank of Azerbaijan (CBAR), InternationalFinanceCorporation (IFC), Sustainable Banking and Finance Network (SBFN),United Nations Development Programme (UNDP), and InternationalPlatform on Sustainable Finance (IPSF). The initiative aims to addressthe pressing need for a harmonised global approach to sustainablefinance, aligning with the climate goals of the Paris Agreement. Itprovides a framework*for improving cross-border compatibility ofsustainable finance taxonomies –essential tools for directing capitaltowards projects withsignificantenvironmental and social impact. Since its launch, the Taxonomy Roadmap partnership has expandedto include key global organisations and initiatives working onsustain-able finance taxonomies. Most recently, the Ministry ofFinance ofBrazil joined the initiative, linking it with Brazil’s broadercommitmentto the “Baku to Belém Roadmap to $1.3 tn”, a global effort to scale upclimate finance to developing countries to USD 1.3 trillion by 2035. Taxonomy Roadmap partners now include: Central Bank ofAzerbaijan(CBAR), International Finance Corporation (IFC),Sustainable Bankingand Finance Network (SBFN), International Platform on SustainableFinance (IPSF), United Nations Development Programme (UNDP),Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ)GmbH, United Nations EnvironmentProgramme Finance Initiative(UNEP FI), Climate Bonds Initiative (Climate Bonds), the EU SustainableFinance Advisory Hub,Principles for Responsible Investment (PRI),and the Ministry of Finance of Brazil. Contents Abbreviations and acronyms2Executive summary4Introduction7Purpose of this report8Methodology and framework for assessing progress8State of play and progresson interoperability10ITaxonomy development10IIImplementation progress and case studies20IIIUse (capital flows)25Trends, challenges, and recommendations29IProgress and status update: Taxonomy Roadmap pillars29IIThe future of the Taxonomy Roadmap Initiative31IIIRecommendations and next steps33Appendices35Acknowledgements44References45 Abbreviations and acronyms Executive summary The mobilisation of financial markets in support ofglobal sustainability goals is more critical than everResearch estimates that an average of USD 24 tril-lion is needed annually by 2030 to address climatechange alone, with a particularly acute need in emerg-ing markets and developing economies (EMDEs)1De-spite annual growth in the availability of finance, theneed is growing much more rapidly, with the annualfinancing gap for sustainable development wideningby 60% from $25 trillion to $4 trillion2This increaseis driven by compounding global challenges – climatechange, localised conflict, and geopolitical instability– that have a disproportionate impact on EMDEs andheighten the urgency for scalable financial solutions3To meet these demands, private, public and inter-national finance must flow at unprecedented scaleand speed emerging and developed market contexts, in linewith the COP30 Presidency’s call for collaborationas well as leadership from the Global SouthThe G20Sustainable Finance Working Group (SFWG) principles*further emphasise the importance of ensuring thatapproaches to taxonomy alignment help to achievesustainability goals Recent developments underscore the urgency andmomentum for actionAt COP29, a new global cli-mate finance target was set to mobilise at least $13trillion per year by 2035, of which at least $300 billionper year from developed countries – tripling the pre-vious $100 billion goalIn response to the global needfor interoperability and to advance the developmentand implementation of taxonomies, the “Roadmapfor Advancing Interoperability and Comparability ofSustainable Finance Taxonomies” (Taxonomy Road-map) was launchedThis voluntary global platformconvenes key international partners**to foster coor-dination, collaboration, and alignment of taxonomyinitiatives, reduce redundancies, and establish strongerlinkages between their efforts and the focus areas ofthe Taxonomy Roadmap Sustainable finance taxonomieshave emerged froma range of economic contexts as an essential buildingblock of a healthy sustainable finance marketTaxo-nomies help to align capital flows with environmentaland social objectives, offering a common language forinvestors, regulators, and policymakersFor taxonomiesto enable the flow of cross-border capital, “inter-operability” – the ability to compare taxonomiesbased on common principles and/or a scientificbaseline – is necessaryAchieving interoperabilitydemands global collaboration with input from In support of the COP30 Brazilian Presidency and tofacilitate global interopera