Principios para la Interoperabilidad de las Taxonomías

This executive summary introduces the 'Principles for Taxonomy Interoperability,' a contribution to COP30 developed by the Roadmap for Advancing Interoperability and Comparability of Sustainable Finance Taxonomies initiative. The document outlines seven principles designed to help policy designers and developers create sustainable finance taxonomies that are interoperable, usable, and credible, thereby facilitating the international flow of capital between developed and emerging markets.

• The 'Roadmap for Advancing Interoperability and Comparability of Sustainable Finance Taxonomies' initiative was launched at COP29 by the Central Bank of Azerbaijan (CBAR) to establish a shared classification system and technical guidelines for transition activities to achieve global alignment.
• The Brazilian Ministry of Finance joined the initiative, linking it to the 'Baku to Belém Roadmap,' which aims to mobilize 1.3 trillion US dollars in public and private climate finance for developing countries by 2035.
• The document proposes seven principles to improve the design, governance, and implementation of sustainable finance taxonomies to ensure they are interoperable across different stages of maturity and usable for both financial and non-financial companies.
• The seven specific principles for interoperability include: 1) basing taxonomies on jurisdictional priorities and G20 best practices; 2) using common terminology and sectoral classifications; 3) defining user cases and prioritizing simple, high-demand uses (including 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) participating in international collaboration and exploring cross-border recognition.

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} }