Principios para la Interoperabilidad de las Taxonomías

The document outlines seven principles for the interoperability of sustainable finance taxonomies, aimed at facilitating international capital flows by enabling the comparison of taxonomies based on common principles or shared scientific foundations. Launched as part of the Roadmap for Advancing Interoperability and Comparability of Sustainable Finance Taxonomies, these principles target policy designers to improve usability and credibility across different stages of taxonomy maturity.

• Interoperability is defined as the "capacidad de comparar taxonomías basadas en principios comunes y/o en fundamentos científicos compartidos", which is essential for national taxonomies to facilitate international capital flows.
• The document proposes seven principles for taxonomy interoperability: 1) basing taxonomies on jurisdictional priorities and good practices like G20 Principles; 2) using common terminology and characteristics (e.g., sectoral classification and transition approaches); 3) defining use cases and users, including specific paths for SMEs; 4) ensuring periodic reviews and expanded coverage; 5) reducing complexity through science-based criteria; 6) fostering market ownership via stakeholder engagement and pilot programs; and 7) active participation in international collaboration and cross-border recognition.
• The Roadmap for Advancing Interoperability and Comparability of Sustainable Finance Taxonomies was launched at COP29 by the Central Bank of Azerbaijan (CBAR) as a voluntary initiative to advance technical aspects of taxonomies.

APA

Climate Bonds Initiative (2025). Principios para la Interoperabilidad de las Taxonomías. https://www.climatebonds.net/files/documents/publications/ESP-Principles-for-Taxonomy-Interoperability-Exec-Summary.pdf

Chicago

Climate Bonds Initiative. Principios para la Interoperabilidad de las Taxonomías. 2025. https://www.climatebonds.net/files/documents/publications/ESP-Principles-for-Taxonomy-Interoperability-Exec-Summary.pdf.

Wikipedia

{{cite report |author=Climate Bonds Initiative |title=Principios para la Interoperabilidad de las Taxonomías |date=November 2025 |url=https://www.climatebonds.net/files/documents/publications/ESP-Principles-for-Taxonomy-Interoperability-Exec-Summary.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{climatebondsinitiative2025principios, author = {{Climate Bonds Initiative}}, title = {{Principios para la Interoperabilidad de las Taxonomías}}, institution = {Climate Bonds Initiative}, year = {2025}, month = nov, url = {https://www.climatebonds.net/files/documents/publications/ESP-Principles-for-Taxonomy-Interoperability-Exec-Summary.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }