Princípios de Interoperabilidade Taxonômica

The report outlines seven principles for taxonomy interoperability to facilitate cross-border capital flows for sustainable finance. It emphasizes the use of common terminology, scientific baselines, and collaborative international efforts to align diverse national taxonomies without requiring them to be identical.

• Interoperability is defined as the ability to compare sustainable finance taxonomies based on common principles or a scientific baseline, such as the Paris Agreement, allowing them to be understood across borders even if they are not identical.
• The document establishes seven core principles for interoperability: 1) basing taxonomies on jurisdictional priorities and G20 best practices; 2) using common terminology and resources; 3) defining clear use cases and prioritizing SMEs; 4) ensuring regular reviews and expanding coverage to high-impact activities; 5) reducing complexity through science-based criteria; 6) promoting market adoption via user support and pilots; and 7) participating in international collaborative efforts.
• To improve technical interoperability, the report recommends adopting a common sector classification based on the International Standard Industrial Classification (ISIC) and utilizing six common environmental objectives: climate change mitigation, climate change adaptation, biodiversity protection, sustainable use of water and marine resources, pollution control, and circular economy.
• The report advocates for the use of clear, binary 'pass/fail' technical criteria based on quantitative metrics or proxies to reduce subjectivity and facilitate cross-border comparison, while advising that principle-based language like 'minimize' or 'reduce' be given low priority.
• The document identifies three main transition methodologies used by taxonomies to encourage the shift toward net zero: binary thresholds (e.g., EU), a 'traffic light' approach (e.g., ASEAN), or a combined approach (e.g., Australia).
• The Taxonomy Roadmap Initiative, launched at COP29, focuses on three pillars: identifying a common core set of economic activities, developing common technical methodologies for alignment, and formulating common methodologies for financing the transition.

APA

Climate Bonds Initiative (2025). Princípios de Interoperabilidade Taxonômica. https://www.climatebonds.net/files/documents/publications/PT-Principles-for-Taxonomy-Interoperability.pdf

Chicago

Climate Bonds Initiative. Princípios de Interoperabilidade Taxonômica. 2025. https://www.climatebonds.net/files/documents/publications/PT-Principles-for-Taxonomy-Interoperability.pdf.

Wikipedia

{{cite report |author=Climate Bonds Initiative |title=Princípios de Interoperabilidade Taxonômica |date=November 2025 |url=https://www.climatebonds.net/files/documents/publications/PT-Principles-for-Taxonomy-Interoperability.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{climatebondsinitiative2025princpios, author = {{Climate Bonds Initiative}}, title = {{Princípios de Interoperabilidade Taxonômica}}, institution = {Climate Bonds Initiative}, year = {2025}, month = nov, url = {https://www.climatebonds.net/files/documents/publications/PT-Principles-for-Taxonomy-Interoperability.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }