推进可持续金融分类法互作性和可比性路线图（英）

Principles for Taxonomy Interoperability iContents | Principles for Taxonomy InteroperabilityA contribution to COP30 to support global interoperability of sustainable finance taxonomiesNovember 2025DisclaimerThe Roadmap for Advancing Interoperability and Comparability of Sustainable Finance Taxonomies expects all potential users to comply with all laws and regulations applicable to them. This includes, amongst others, antitrust and other regulatory laws and regulations, as well as the restrictions on information exchange and other collaborative engagement they impose.This document does not create binding obligations on any person or jurisdiction. The content set out within this paper does not constitute advice. Further, any views expressed in this paper do not necessarily represent the views of each individual Partner, including those that assisted in the preparation of these principles. This paper is intended to guide for emerging practices and is not prescriptive as to actions or decisions.Principles for Taxonomy Interoperability iiiContentsAbout the Roadmap for Advancing Interoperability and Comparability of Sustainable Finance TaxonomiesThe Roadmap for Advancing Interoperability and Comparability of Sustainable Finance Taxonomies (“The Taxonomy Roadmap Initiative”) was launched at COP29 in 2024. It calls for a shared classification system, as well as technical approaches and guidelines for transition activities for consistent alignment in collaboration with other partners.In April, Brazil’s Ministry of Finance joined the initiative, linking it with Brazil’s broader framework of the “Baku to Belém Roadmap” to the USD 1.3tn of public and private climate finance needed to support developing countries each year by 2035.Taxonomy Roadmap Initiative Partners: Central Bank of Azerbaijan (CBAR), International Finance Corporation (IFC), Sustainable Banking and Finance Network (SBFN), International Platform on Sustainable Finance (IPSF), United Nations Development Programme (UNDP), Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH (technical support), United Nations Environment Programme Finance Initiative (UNEP FI), Climate Bonds Initiative (Climate Bonds), the EU Sustainable Finance Advisory Hub, Principles for Responsible Investment (PRI) and the Ministry of Finance of Brazil.For more information: TaxonomiesRoadmap.orgAcknowledgementsAuthors: Elodie Feller, Maria De Las Mercedes Garcia Farina and Laura Canas de Costa (UNEP FI); Bridget Boulle and Sean Kidney (Climate Bonds Initiative); Jan Vandermosten and Margarita Pirovska (PRI) Reviewers: Helena Viñes Fiestas (Taskforce on Net Zero Policy); Taxonomy Roadmap Initiative Partners—SBFN, CBAR, IPSF members and observers, UNDP, UNEP FI, CBI, GIZ, the EU Sustainable Finance Advisory Hub, PRI and the Ministry of Finance of BrazilThank you to the following institutions and Individuals for their input: Australian Sustainable Finance Institute, Mesa Taxonomía Verde, Taskforce and indivi