1、The table is a reference tool for the identified common ground within the scope of the instruction report. 1 Disclaimer The present table represents a technical work based on comparison between the EU and China taxonomies within the scope of the instruction report with no legal effect and is not for
2、mally endorsed by IPSF member jurisdictions. The result does not create either a common or single standard that is mandatory for IPSF member jurisdictions. The Common Ground Taxonomy is The Common Ground Taxonomy is not An analysis on approaches of the EU taxonomy and China taxonomy, and the methodo
3、logy for comparing and identifying commonalities and differences between some features of the two taxonomies - A legal documentation by the EU and China which entails requirement/obligation for either jurisdiction to change their taxonomy. An evolving tool that may help different actors to understan
4、d the types of activities that could be covered under the respective taxonomies within the scope of the comparison exercise - A single taxonomy or exclusive definition of environmentally sustainable economic activities covering all environmental objectives, such as biodiversity, pollution prevention
5、, etc. A technical document for voluntary reference by interested parties within the limits of the scope of the comparison exercise - Covering all eligibility features or all activities in the EU and China taxonomies as explained in the instruction report. An analytical tool or reference for other j
6、urisdictions to consider when developing their own taxonomies - A proposal for international standards or legal document that imposes any global standard on other jurisdictions. Preface: (1) The technical screening criteria explicitly listed focus on factors that indicate substantial contribution to
7、 climate change mitigation. (2) At the operational level, all items included in this taxonomy are expected tocomply with relevant environmental, climate, safety, social, and quality regulations, reflecting the Do No Significant Harm (DNSH) and minimum safeguard principles. (3) To make Common Ground
8、Taxonomy more self-explainable by readers with different technical backgrounds across the world, the highest-level classification used the “Section” from The table is a reference tool for the identified common ground within the scope of the instruction report. 2 the International Standard Industrial
9、 Classification of All Economic Activities (ISIC)1 according to the primary productive activities carried out. And the activities are grouped according to its “green” features and mapped against the “Division” classification from the ISIC. (4) The contents of this table are derived from identifying
10、“activities that are recognized both by the EU and China taxonomies” using methodologies for analysing the following overlap scenarios: Scenario 1: Areas with clear overlaps Scenario 2: EU criteria are more stringent. Scenario 3: China criteria are more stringent. Scenario 4: Identifiable overlap. S
11、cenario 5/6: Unclear overlap or obvious divergence. (5) The IPSF Common Ground Taxonomy is a living document. This updated version has considered additional technical expert inputs from December 2021 to March 2022, and public feedbacks received from 4 November 2021 to 14 January 2022. (6) A bilingua
12、l FAQ list is published together with this table to help the stakeholders quickly understand the background, current achievement, and possible future directions of this work. (7) Latest update: 3 June 2022 1 Source: https:/unstats.un.org/unsd/classifications/Econ/isic The table is a reference tool f
13、or the identified common ground within the scope of the instruction report. 3 Contents A: Agriculture, forestry and fishing . 8 A1: Forestry and logging . 9 A1.1 Afforestation . 9 A1.2 Rehabilitation and restoration of forests, including reforestation and natural forest regeneration after an extreme
14、 event . 10 A1.3 Forest management . 11 A1.4 Conservation forestry . 11 C: Manufacturing . 13 C1: Manufacture of low-carbon footprint materials . 14 C1.1 Manufacture of organic basic chemicals . 14 C1.2 Manufacture of iron and steel . 15 C1.3 Manufacture of liquid biofuel for use in transport . 16 C
15、2: Manufacture of clean energy technologies . 18 C2.1 Production of smart grid products and equipment (excluding batteries) . 18 C2.2 Manufacture of batteries . 18 C2.3 Production of wind generators . 19 C2.4 Production of solar generators . 19 C2.5 Production of biomass energy utilization equipment
16、 . 20 C2.6 Production of hydropower generators and pumped-storage equipment . 20 C2.7 Production of fuel cell equipment . 21 C2.8 Production of geothermal energy utilization equipment . 21 C2.9 Production of marine energy utilization equipment . 22 The table is a reference tool for the identified co
17、mmon ground within the scope of the instruction report. 4 C2.10 Manufacture of hydrogen . 22 C3: Manufacture of clean energy vehicles and parts . 24 C3.1 Manufacture of key components of new energy automobiles and its industrialization . 24 C3.2 Manufacture of low carbon transport fleets and vessels
18、. 24 C.4 Manufacture of recycling equipment . 27 C4.1 Manufacture of equipment for the recycling and harmless treatment of food waste . 27 C4.2 Manufacture of facilities for resource recycle and reuse . 27 C4.3 Manufacture of equipment for the recycling and harmless treatment of agricultural and for
19、estry residues . 28 C5: Manufacture of energy-saving equipment . 29 C5.1 Manufacture of energy-saving furnace/kiln . 29 C5.2 Manufacture of high-efficient energy-saving household appliances . 30 C5.3 Manufacture of energy-saving pumps and vacuum equipment . 30 C5.4 Manufacture of energy-saving gas c
20、ompression equipment . 31 C5.5 Manufacture of energy-saving hydraulic and pneumatic pressure equipment . 32 C5.6 Manufacture of energy-saving blowers and fans . 32 C5.7 Manufacture of high-efficient generator and generator sets . 33 C5.8 Manufacture of energy-saving motors. 33 C5.9 Manufacture of en
21、ergy-saving transformers, rectifiers, inductors and electric welding machines . 34 C5.10 Manufacture of residual heat, pressure and gas utilization facilities . 34 C5.11 Manufacture of energy efficiency equipment for buildings . 35 C5.12 Manufacture of high-efficient energy-saving heat pumps and coo
22、ling/ventilation systems for buildings . 36 C5.13 Manufacture of high-efficient light-emitting diode (LED) products and systems . 37 D: Electricity, gas, steam and air conditioning supply . 38 D1: Electric power generation, transmission and distribution . 39 D1.1 Electricity generation using solar p
23、hotovoltaic technology . 39 The table is a reference tool for the identified common ground within the scope of the instruction report. 5 D1.2 Electricity generation using concentrated solar power (CSP) technology . 39 D1.3 Electricity generation from wind power . 40 D1.4 Electricity generation from
24、ocean energy technologies . 40 D1.5 Electricity generation from hydropower . 41 D1.6 Electricity generation from bio-energy . 41 D1.7 Electricity generation from geothermal energy . 42 D1.8 Storage of electricity . 43 D2: Steam and air conditioning supply . 45 D2.1 District heating and cooling . 45
25、D2.2 Construction, installation and operation of heat pump facilities . 45 D2.3 Production of heat/cool from solar thermal heating . 46 D2.4 Cogeneration of heat/cool and power from solar energy . 46 D2.5 Cogeneration of heat/cool and power from geothermal energy (Production of heat/cool from geothe
26、rmal energy) . 47 D2.6 Cogeneration of heat/cool and power from renewable non-fossil gaseous and liquid fuels (Production of heat/cool from renewable non-fossil gaseous and liquid fuels) . 47 D2.7 Cogeneration of heat/cool and power from bioenergy (Production of heat/cool from bioenergy) . 49 D2.8 P
27、roduction of heat/cool using waste heat . 49 E: Water supply; sewerage, waste management and remediation activities . 51 E1: Sewage sludge treatment . 52 E1.1 Sewage sludge treatment anaerobic digestion . 52 E2: Waste collection, treatment and recycling . 53 E2.1 Collection and transport of non-haza
28、rdous waste in source segregated fractions . 53 E2.2 Recycling non-hazardous waste . 53 E2.3 Composting of domestic and agricultural bio-waste . 54 E2.4 Utilization/ treatment of domestic waste anaerobic digestion . 54 The table is a reference tool for the identified common ground within the scope o
29、f the instruction report. 6 E2.5 Recycling of agricultural waste . 55 F: Construction . 57 F1: Construction and renovation of buildings . 58 F1.1 Construction of new buildings . 58 F1.2 Renovation of existing buildings . 59 F2: Construction of transport infrastructure . 61 F2.1 Infrastructure enabli
30、ng low-carbon road transport . 61 F2.2 Infrastructure enabling low carbon water transport . 61 F2.3 Low carbon airport infrastructure . 62 F2.4 Infrastructure for electric rail transport . 63 F3: Electrical, plumbing and other construction installation activities . 64 F3.1 Green lighting upgrades .
31、64 F3.2 Installation, maintenance and repair of renewable energy technologies in buildings . 64 H: Transportation and storage . 66 H1: Land transport including railways . 67 H1.1 Construction and operation of public transportation system in urban and rural areas . 67 H1.2 Construction and operation
32、of rail freight transport and upgrade of existing railways . 67 H1.3 Construction and operation of facilities for shared transport, including motorbikes, passenger cars and light commercial vehicles . 68 H1.4 Passenger interurban rail transport . 69 H1.5 Construction and operation of personal mobili
33、ty devices, cycle logistics . 69 X: Others . 71 X1 Underground permanent geological storage of CO2 . 71 X2 Hydrogen storage . 72 Annex: Technical Legislation and Standard References . 73 The table is a reference tool for the identified common ground within the scope of the instruction report. 7 Anne
34、x 1.1. Criteria for the transport of CO2 . 73 Annex 1.2 Criteria for C5.3 Manufacture of energy-saving pumps and vacuum equipment . 73 Annex 1.3 Criteria for C5.4 Manufacture of energy-saving gas compression equipment . 74 Annex 1.4 Criteria for C5.6 Manufacture of energy-saving blowers and fans . 7
35、5 The table is a reference tool for the identified common ground within the scope of the instruction report. 8 A: Agriculture, forestry and fishing ISIC mapping ISIC Section ISIC Division Common Ground Taxonomy category A. Agriculture, forestry and fishing 02. Forestry and logging A1. Forestry and l
36、ogging The table is a reference tool for the identified common ground within the scope of the instruction report. 9 A1: Forestry and logging CGT Number and Activity Name A1.1 Afforestation Description Establishment of forest through planting, deliberate seeding or natural regeneration on land that,
37、until then, was under a different land use or not used. Afforestation implies a transformation of land use from non-forest to forest, in accordance with the Food and Agriculture Organization of the United Nations (FAO) definition of afforestation, where forest means a land matching the forest defini
38、tion as set out in national law, or where not available, is in accordance with the FAO definition of forest. Afforestation may cover past afforestation as long as it takes place in the period between the planting of the trees and the time when the land use is recognized as a forest. Substantial cont
39、ribution criteria The EU Taxonomy criteria is more detailed/stringent for: 1. Afforestation plan and subsequent forest management plan or equivalent instrument 2. Climate benefit analysis 3. Guarantee of permanence 4. Audit 5. Group assessment Additional notes The China activities that overlap with
40、but are collectively broader than the specified scope include: 4.2.1.5 Projects of turning farmlands back to forests or grasslands and restoring grazing lands to grasslands 4.2.1.8 Comprehensive treatment of key ecological areas 4.2.1.10 Comprehensive treatment of desertification, rocky desertificat
41、ion and soil erosion 4.2.2.1 Forest resources cultivation industry 4.2.2.3 Carbon sequestration forest, tree and grass planting, seedlings, and ornamental flowers Overlap scenario 2: EU criteria are more stringent The table is a reference tool for the identified common ground within the scope of the
42、 instruction report. 10 CGT Number and Activity Name A1.2 Rehabilitation and restoration of forests, including reforestation and natural forest regeneration after an extreme event Description Rehabilitation and restoration of forests as defined by national law. Where national law does not contain su
43、ch a definition, rehabilitation and restoration corresponds to a definition with broad agreement in the peer-reviewed scientific literature for specific countries or a definition in line with the FAO concept of forest restoration or a definition in line with one of the definitions of ecological rest
44、oration applied to forest, or forest rehabilitation under the Convention on Biological Diversity. The economic activities in this category also include forest activities in line with the FAO definition of “reforestation” and “naturally regenerating forest” after an extreme event, where extreme event
45、 is defined by national law, and where national law does not contain such a definition, is in line with the IPCC definition of extreme weather event; or after a wildfire, where wildfire is defined by national law, and where national law does not contain such a definition, as defined in the European
46、Glossary for wildfires and forest fires. The economic activities in this category imply no change of land use and occurs on degraded land matching the forest definition as set out in national law, or where not available, in accordance with the FAO definition of forest. Substantial contribution crite
47、ria The EU Taxonomy criteria is more detailed/stringent for: 1. Forest management plan or equivalent instrument 2. Climate benefit analysis 3. Guarantee of permanence 4. Audit 5. Group assessment Additional notes The China activities that overlap with but are collectively broader than the specified
48、scope include: 4.2.1.1 Protection of natural forest resources 4.2.1.5 Projects of turning farmlands back to forests or grasslands and restoring grazing lands to grasslands 4.2.1.7 Protection and restoration of national ecological security barriers Overlap scenario 2: EU criteria are more stringent T
49、he table is a reference tool for the identified common ground within the scope of the instruction report. 11 CGT Number and Activity Name A1.3 Forest management Description Forest management as defined by national law. Where national law does not contain such a definition, forest management correspo
50、nds to any economic activity resulting from a system applicable to a forest that influences the ecological, economic or social functions of the forest. Forest management assumes no change in land use and occurs on land matching the definition of forest as set out in national law, or where not availa
