BIS issues a very useful paper explaining how taxonomies should be structured, what they should try to cover and deliver, in the context of Sustainable Finance.
The document proposes key principles for the design of effective taxonomies and uses those principles to develop a simple framework for transition taxonomies.
The BIS paper discusses and maps the convergence and difference points between the official taxonomies in the EU and China, together with the market-based taxonomy of the Climate Bond Initiative (CBI).
The report can be found here: https://www.bis.org/publ/bppdf/bispap118.pdf
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