Anexo 2: Cuadros comparativos por actividad (con criterios completos)

This document is an annex containing comparative tables that analyze the alignment and ambition levels between the Colombian Green Taxonomy and the EU Taxonomy across various economic activities in the energy, construction, waste, transport, ICT, manufacturing, and forestry sectors.

• For solar photovoltaic electricity generation, both taxonomies provide direct eligibility and currently do not require a life cycle assessment or GHG protocol product, with both subjecting the activity to periodic review based on a threshold of 100 gCO2e/kWh.
• In the production of low-carbon hydrogen, both taxonomies set a GHG emission threshold of 3 tCO2e/tH2, though the EU Taxonomy provides more detailed requirements regarding life cycle GHG savings (73.4% for hydrogen and 70% for synthetic fuels).
• Regarding the construction of new buildings, the Colombian Taxonomy bases energy saving thresholds on the 'Resolución de Construcción Sostenible 0549 de 2015', while the EU Taxonomy uses 'nearly zero-energy buildings' (NZEB) requirements and mandates a Certified Energy Performance Certificate (CEP).
• For the manufacture of primary plastics, both taxonomies prioritize mechanical recycling and set similar life cycle GHG emission requirements for chemical recycling compared to fossil-fuel based plastics, with both referencing ISO 14067:2018.
• In the forestry sector, the EU Taxonomy focuses primarily on mitigation, whereas the Colombian Green Taxonomy addresses five environmental objectives transversally: climate change mitigation, climate change adaptation, soil management, biodiversity and ecosystem services, and water management.
• For the production of electricity from hydroelectric power, both taxonomies exempt facilities with a power density greater than 5 W/m2 from life cycle assessments and accept emissions below 100 gCO2e/kWh.
• In the context of urban public transport, both taxonomies consider fleets with zero direct emissions as directly eligible, but they differ in how they express modernization criteria: Colombia uses gCO2e/pkm while the EU uses fuel saving percentages.
• For the manufacture of cement, both taxonomies set similar GHG emission thresholds for grey cement clinker (0.8 tCO2e/t for Colombia and 0.722 tCO2e/t for the EU) and cement (0.6 tCO2e/t for Colombia and 0.469 tCO2e/t for the EU).
• Regarding data processing and hosting (data centers), Colombia requires a Power Usage Effectiveness (PUE) of less than 1.5 and the highest energy efficiency certifications, while the EU refers to the European Code of Conduct on Data Centre Energy Efficiency.
• For the anaerobic digestion of organic waste, both taxonomies require the separation of waste at the source and the use of digestate as fertilizer, but the EU is stricter by prohibiting the simple burning of biogas.

APA

Climate Bonds Initiative (n.d.). Anexo 2: Cuadros comparativos por actividad (con criterios completos). https://www.climatebonds.net/files/documents/publications/Climate-Bonds_Comparison-Study-Between-the-Colombian-and-EU-Taxonomies_Annex_ES_Jul-2023.pdf

Chicago

Climate Bonds Initiative. Anexo 2: Cuadros comparativos por actividad (con criterios completos). n.d. https://www.climatebonds.net/files/documents/publications/Climate-Bonds_Comparison-Study-Between-the-Colombian-and-EU-Taxonomies_Annex_ES_Jul-2023.pdf.

Wikipedia

{{cite report |author=Climate Bonds Initiative |title=Anexo 2: Cuadros comparativos por actividad (con criterios completos) |url=https://www.climatebonds.net/files/documents/publications/Climate-Bonds_Comparison-Study-Between-the-Colombian-and-EU-Taxonomies_Annex_ES_Jul-2023.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{climatebondsinitiativendanexo, author = {{Climate Bonds Initiative}}, title = {{Anexo 2: Cuadros comparativos por actividad (con criterios completos)}}, institution = {Climate Bonds Initiative}, url = {https://www.climatebonds.net/files/documents/publications/Climate-Bonds_Comparison-Study-Between-the-Colombian-and-EU-Taxonomies_Annex_ES_Jul-2023.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }