Reader’s guide

This report is composed of two parts. Part 1 contains the essence and analytical content of the report. It provides a summary presentation of the sustainable finance definitions and taxonomies in the five jurisdictions involved (EU, China, Japan, France and the Netherlands). It proposes a mapping of theses definitions and taxonomies, and preliminary reflections on policy considerations. Part 2 of the report is descriptive. It provides a detailed review of sustainable finance definitions and taxonomies in the jurisdictions in the scope of the report. Chapter 7 contains an overview of EU taxonomy regulation, and a summary of the technical screening criteria for eligibility that were proposed by the EU Technical Expert Group to the European Commission in June 2020.

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