欧盟理事会(the European Council) 对欧盟可持续金融分类法的审查期已于欧洲中部时间昨晚午夜结束。这意味着欧盟关于气候减缓和气候适应相关可持续经济活动的《可持续金融分类方案 - 第一授权法案》(Taxonomy Regulation First Delegated Act)将于2022年1月1日起生效。该法案通过明确哪些经济活动有助于实现欧盟的环境目标来为可持续投融资活动提供支持。本授权法案为60多个行业和经济活动如何达成气候变化减缓和适应目标设定了标准。肖恩·基德尼，气候债券倡议组织首席执行官表示："《欧盟可持续金融分类方案》就什么是绿色投资为整个欧洲提供了明确的共同语言。该授权法案的批准使气候变化减缓和气候变化适应这两个重要目标正式在法律意义上生效。"肖恩·基德尼是欧盟可持续金融技术专家组（TEG）成员，该专家组为那些对减缓和适应气候变化做出重大贡献的经济活动制定了技术筛选标准的建议。技术专家组提出了基于科学的阈值和技术指标，以使欧盟可持续金融标准与《巴黎协定》相一致，并使欧盟能够实现其2050年的净零碳排放目标。可持续金融技术专家组为技术指标和阈值做出的建议中的大多数最终被授权法案所采纳，确保了分类方案被视为对特定经济活动与巴黎协定相一致的可靠和科学的评估。授权法案的基石门槛之一是为电力生产行业制定的100克二氧化碳/千瓦时(100g CO2e/Kwh)的排放阈值(该阈值将会随着技术进步逐渐变得更严格), 这为欧洲的电力部门提供了明确的指导，使其活动与净零排放保持一致。该做法已在其他国家的分类方案中得到了采纳。保持这种对绿色经济活动的明确定义，对欧盟分类方案持续保持科学性和可信性至关重要。目前，欧盟可持续金融平台(Platform onSustainable Finance)正在继续技术专家组(TEG)的工作，并为分类法条例的其余四个目标制定标准:水、循环经济、污染防控和生物多样性，同时开展工作促进分类方案的适用性(Usability)并扩展该目录以涵盖社会标准以及对环境气候目标明显有害和影响较低的活动。 Climate Bonds Initiative welcomes the adoption of EU Taxonomy Regulation by the European Council Brussels 09/12/2022 12:00 CET: The Council’s review period for the European Union’s Taxonomy for Sustainable Finance expired at midnight last night. The Taxonomy Regulation First Delegated Act on sustainable activities for climate change adaptation and mitigation will enter into force from 1 January 2022. The Taxonomy supports sustainable investments by making it clear which economic activities contribute to meeting the EU’s environmental objectives. The first Delegated Act sets the criteria for Climate Change Mitigation and Adaptation objectives in 60+ economic sectors. Sean Kidney, CEO Climate Bonds Initiative:“The EU Taxonomy provides a clear common language on what is a green investment. The approval of this Delegated Act brings the two vital objectives of climate mitigation and adaptation into force.” The EU Technical Expert Group (TEG) on sustainable finance, of which Sean Kidney was a member, developed recommendations for technical screening criteria for economic activities that make a substantial contribution to climate change mitigation and adaptation. The TEG proposed science-based thresholds to align the EU Taxonomy with the Paris Agreement and enable the EU to meet its 2050 net-zero goal. The adoption of many of these important thresholds into the Delegated Act has ensured the Taxonomy is seen as a credible and scientific assessment of economic activities’ Paris alignment. One of the cornerstone thresholds of the Delegated Act is the 100g CO2e/kWh declining threshold for electricity generation. This provides clear guidance to Europe’s electricity sector on how to align their activities with net-zero and has been replicated in other national taxonomies. Maintenance of this clear definition of green electricity generation will be important for the continued scientific credibility of EU Taxonomy. The Platform on sustainable finance is continuing the work of the TEG and developing criteria for the remaining four objectives of the Taxonomy Regulation; water, circular economy, pollution, and biodiversity, alongside work on Taxonomy usability and extension to social criteria and significantly harmful and low impact activities.