Principes pour l’interopérabilité des taxonomies

This executive summary introduces the 'Principles for Taxonomy Interoperability,' a contribution to COP30 developed under the 'Roadmap for Advancing Interoperability and Comparability of Sustainable Finance Taxonomies.' The document provides seven guiding principles for policymakers and taxonomy developers to ensure that sustainable finance classifications are comparable across different jurisdictions, facilitating the cross-border flow of capital between developed and emerging markets.

• The 'Roadmap for Advancing Interoperability and Comparability of Sustainable Finance Taxonomies' (Taxonomies Roadmap Initiative) was launched at COP29 in 2024 by the Central Bank of Azerbaijan (CBAR). It is a voluntary initiative that seeks to establish a common classification system, technical approaches, and guidelines for transition activities to achieve global harmonization.
• The Brazilian Ministry of Finance joined the initiative in April, linking it to the 'Baku to Belém Roadmap.' This broader framework aims to mobilize 1.3 trillion USD in annual public and private climate finance by 2035 to support developing countries.
• The document outlines seven specific principles to improve the interoperability, usability, and credibility of sustainable finance taxonomies for financial and non-financial companies:
• The seven principles for taxonomy interoperability are: 1) basing taxonomies on jurisdictional priorities and existing best practices like G20 Principles; 2) using common design elements and shared terminology (e.g., sectoral classification and technical screening criteria); 3) defining users and use cases during development, including adoption paths for SMEs; 4) ensuring regular reviews cover common and high-impact national activities; 5) reducing complexity through science-based criteria; 6) signaling the market via stakeholder engagement and sequenced implementation; and 7) participating in international collaboration, including cross-border recognition studies.

APA

Climate Bonds Initiative (2025). Principes pour l’interopérabilité des taxonomies. https://www.climatebonds.net/files/documents/publications/FR-Principles-for-Taxonomy-Interoperability-Exec-Summary.pdf

Chicago

Climate Bonds Initiative. Principes pour l’interopérabilité des taxonomies. 2025. https://www.climatebonds.net/files/documents/publications/FR-Principles-for-Taxonomy-Interoperability-Exec-Summary.pdf.

Wikipedia

{{cite report |author=Climate Bonds Initiative |title=Principes pour l’interopérabilité des taxonomies |date=November 2025 |url=https://www.climatebonds.net/files/documents/publications/FR-Principles-for-Taxonomy-Interoperability-Exec-Summary.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{climatebondsinitiative2025principes, author = {{Climate Bonds Initiative}}, title = {{Principes pour l’interopérabilité des taxonomies}}, institution = {Climate Bonds Initiative}, year = {2025}, month = nov, url = {https://www.climatebonds.net/files/documents/publications/FR-Principles-for-Taxonomy-Interoperability-Exec-Summary.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }