EU Taxonomy Blog | Technical guidance note

The document provides a detailed mapping between the Climate Bonds Buildings Standard and the EU Taxonomy, specifically for building acquisition, new construction, and renovation. It concludes that Climate Bonds requirements are often a "Higher standard" than the EU Taxonomy, particularly regarding operational performance verification and emission reductions. The guide also details how Climate Bonds' DNSH requirements align with EU legislation for climate adaptation, water protection, circular economy, and pollution control.

• For the acquisition and ownership of commercial buildings built before 31 December 2020, the Climate Bonds standard is considered more demanding than the EU Taxonomy because it is based on operating performance.
• Climate Bonds has implemented global criteria for new buildings requiring them to be all-electric for normal operational energy needs and to include infrastructure for future e-mobility.
• In the EU, Climate Bonds' criteria for the construction of new buildings are viewed as a higher standard than the EU Taxonomy because they require annual verification of operating performance for the bond's duration and a Primary Energy Demand (PED) at least 10% lower than the national nearly zero-energy building (NZEB) threshold.
• For the renovation of existing buildings, Climate Bonds requires emission reductions of 30-50% depending on the bond tenor, which is characterized as a higher standard than the EU Taxonomy's 30% PED reduction requirement.
• Climate Bonds' 'do no significant harm' (DNSH) requirements for new construction align with EU Taxonomy categories including climate adaptation, sustainable use of water, transition to a circular economy, and pollution prevention.
• Climate Bonds' DNSH criteria for climate adaptation require a robust risk and vulnerability assessment using physical risk data for RCP 2.6, RCP 4.5, RCP 6.0, and RCP 8.5 scenarios for the years 2030 and 2050.

APA

Climate Bonds Initiative (n.d.). EU Taxonomy Blog | Technical guidance note. https://www.climatebonds.net/files/drupal-files/files/02%20EU%20taxonomy_CBI%20Technical%20guidance%20note%20(to%20publish).pdf

Chicago

Climate Bonds Initiative. EU Taxonomy Blog | Technical guidance note. n.d. https://www.climatebonds.net/files/drupal-files/files/02%20EU%20taxonomy_CBI%20Technical%20guidance%20note%20(to%20publish).pdf.

Wikipedia

{{cite report |author=Climate Bonds Initiative |title=EU Taxonomy Blog | Technical guidance note |url=https://www.climatebonds.net/files/drupal-files/files/02%20EU%20taxonomy_CBI%20Technical%20guidance%20note%20(to%20publish).pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{climatebondsinitiativendtaxonomy, author = {{Climate Bonds Initiative}}, title = {{EU Taxonomy Blog | Technical guidance note}}, institution = {Climate Bonds Initiative}, url = {https://www.climatebonds.net/files/drupal-files/files/02%20EU%20taxonomy_CBI%20Technical%20guidance%20note%20(to%20publish).pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }