IPSF《可持续金融共同分类目录》（更新版）72项活动英文

Thetableisareferencetoolfortheidentifiedcommongroundwithin

thescopeoftheinstructionreport.

1

Disclaimer

ThepresenttablerepresentsatechnicalworkbasedoncomparisonbetweentheEU

andChinataxonomieswithinthescopeoftheinstructionreportwithnolegaleffectand

isnotformallyendorsedbyIPSFmemberjurisdictions.Theresultdoesnotcreate

eithera‘common’or‘single’standardthatismandatoryforIPSFmember

jurisdictions.

TheCommonGroundTaxonomyis…

TheCommonGroundTaxonomyisnot…

✓AnanalysisonapproachesoftheEU

taxonomyandChinataxonomy,and

themethodologyforcomparingand

identifyingcommonalitiesand

differencesbetweensomefeaturesof

thetwotaxonomies

-AlegaldocumentationbytheEUand

Chinawhichentails

requirement/obligationforeither

jurisdictiontochangetheirtaxonomy.

✓Anevolvingtoolthatmayhelp

differentactorstounderstandthetypes

ofactivitiesthatcouldbecoveredunder

therespectivetaxonomieswithinthe

scopeofthecomparisonexercise

-Asingletaxonomyorexclusive

definitionofenvironmentally

sustainableeconomicactivitiescovering

allenvironmentalobjectives,suchas

biodiversity,pollutionprevention,etc.

✓Atechnicaldocumentforvoluntary

referencebyinterestedpartieswithin

thelimitsofthescopeofthe

comparisonexercise

-Coveringalleligibilityfeaturesorall

activitiesintheEUandChina

taxonomiesasexplainedinthe

instructionreport.

✓Ananalyticaltoolorreferenceforother

jurisdictionstoconsiderwhen

developingtheirowntaxonomies

-Aproposalforinternationalstandardsor

legaldocumentthatimposesanyglobal

standardonotherjurisdictions.

Preface:

(1)Thetechnicalscreeningcriteriaexplicitlylistedfocusonfactorsthatindicatesubstantial

contributiontoclimatechangemitigation.

(2)Attheoperationallevel,allitemsincludedinthistaxonomyareexpectedtocomplywith

relevantenvironmental,climate,safety,social,andqualityregulations,reflectingtheDoNo

SignificantHarm(DNSH)andminimumsafeguardprinciples.

(3)TomakeCommonGroundTaxonomymoreself-explainablebyreaderswithdifferent

technicalbackgroundsacrosstheworld,thehighest-levelclassificationusedthe“Section”from

Thetableisareferencetoolfortheidentifiedcommongroundwithin

thescopeoftheinstructionreport.

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theInternationalStandardIndustrialClassificationofAllEconomicActivities(ISIC)1accordingtotheprimaryproductiveactivitiescarriedout.Andtheactivitiesaregroupedaccordingtoits“green”featuresandmappedagainstthe“Division”classificationfromtheISIC.

(4)Thecontentsofthistablearederivedfromidentifying“activitiesthatarerecognizedbothbytheEUandChinataxonomies”usingmethodologiesforanalysingthefollowingoverlapscenarios:

•Scenario1:Areaswithclearoverlaps

•Scenario2:EUcriteriaaremorestringent.

•Scenario3:Chinacriteriaaremorestringent.

•Scenario4:Identifiableoverlap.

•Scenario5/6:Unclearoverlaporobviousdivergence.

(5)TheIPSFCommonGroundTaxonomyisalivingdocument.ThisupdatedversionhasconsideredadditionaltechnicalexpertinputsfromDecember2021toMarch2022,andpublicfeedbacksreceivedfrom4November2021to14January2022.

(6)AbilingualFAQlistispublishedtogetherwiththistabletohelpthestakeholdersquicklyunderstandthebackground,currentachievement,andpossiblefuturedirectionsofthiswork.

(7)Latestupdate:3June2022

1Source:/unsd/classifications/Econ/isic

Thetableisareferencetoolfortheidentifiedcommongroundwithinthescopeoftheinstructionreport.

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Contents

A:Agriculture,forestryandfishing 8

A1:Forestryandlogging 9

A1.1Afforestation 9

A1.2Rehabilitationandrestorationofforests,includingreforestationandnaturalforestregenerationafteranextremeevent 10

A1.3Forestmanagement 11

A1.4Conservationforestry 11

C:Manufacturing 13

C1:Manufactureoflow-carbonfootprintmaterials 14

C1.1Manufactureoforganicbasicchemicals 14

C1.2Manufactureofironandsteel 15

C1.3Manufactureofliquidbiofuelforuseintransport 16

C2:Manufactureofcleanenergytechnologies 18

C2.1Productionofsmartgridproductsandequipment(excludingbatteries) 18

C2.2Manufactureofbatteries 18

C2.3Productionofwindgenerators 19

C2.4Productionofsolargenerators 19

C2.5Productionofbiomassenergyutilizationequipment 20

C2.6Productionofhydropowergeneratorsandpumped-storageequipment 20

C2.7Productionoffuelcellequipment 21

C2.8Productionofgeothermalenergyutilizationequipment 21

C2.9Productionofmarineenergyutilizationequipment 22

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C2.10Manufactureofhydrogen 22

C3:Manufactureofcleanenergyvehiclesandparts 24

C3.1Manufactureofkeycomponentsofnewenergyautomobilesanditsindustrialization 24

C3.2Manufactureoflowcarbontransportfleetsandvessels 24

C.4Manufactureofrecyclingequipment 27

C4.1Manufactureofequipmentfortherecyclingandharmlesstreatmentoffoodwaste 27

C4.2Manufactureoffacilitiesforresourcerecycleandreuse 27

C4.3Manufactureofequipmentfortherecyclingandharmlesstreatmentofagriculturalandforestryresidues 28

C5:Manufactureofenergy-savingequipment 29

C5.1Manufactureofenergy-savingfurnace/kiln 29

C5.2Manufactureofhigh-efficientenergy-savinghouseholdappliances 30

C5.3Manufactureofenergy-savingpumpsandvacuumequipment 30

C5.4Manufactureofenergy-savinggascompressionequipment 31

C5.5Manufactureofenergy-savinghydraulicandpneumaticpressureequipment 32

C5.6Manufactureofenergy-savingblowersandfans 32

C5.7Manufactureofhigh-efficientgeneratorandgeneratorsets 33

C5.8Manufactureofenergy-savingmotors 33

C5.9Manufactureofenergy-savingtransformers,rectifiers,inductorsandelectricweldingmachines 34

C5.10Manufactureofresidualheat,pressureandgasutilizationfacilities 34

C5.11Manufactureofenergyefficiencyequipmentforbuildings 35

C5.12Manufactureofhigh-efficientenergy-savingheatpumpsandcooling/ventilationsystemsforbuildings 36

C5.13Manufactureofhigh-efficientlight-emittingdiode(LED)productsandsystems 37

D:Electricity,gas,steamandairconditioningsupply 38

D1:Electricpowergeneration,transmissionanddistribution 39

D1.1Electricitygenerationusingsolarphotovoltaictechnology 39

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D1.2Electricitygenerationusingconcentratedsolarpower(CSP)technology 39

D1.3Electricitygenerationfromwindpower 40

D1.4Electricitygenerationfromoceanenergytechnologies 40

D1.5Electricitygenerationfromhydropower 41

D1.6Electricitygenerationfrombio-energy 41

D1.7Electricitygenerationfromgeothermalenergy 42

D1.8Storageofelectricity 43

D2:Steamandairconditioningsupply 45

D2.1Districtheatingandcooling 45

D2.2Construction,installationandoperationofheatpumpfacilities 45

D2.3Productionofheat/coolfromsolarthermalheating 46

D2.4Cogenerationofheat/coolandpowerfromsolarenergy 46

D2.5Cogenerationofheat/coolandpowerfromgeothermalenergy(Productionofheat/coolfromgeothermalenergy) 47

D2.6Cogenerationofheat/coolandpowerfromrenewablenon-fossilgaseousandliquidfuels(Productionofheat/coolfromrenewablenon-fossil

gaseousandliquidfuels) 47

D2.7Cogenerationofheat/coolandpowerfrombioenergy(Productionofheat/coolfrombioenergy) 49

D2.8Productionofheat/coolusingwasteheat 49

E:Watersupply;sewerage,wastemanagementandremediationactivities 51

E1:Sewagesludgetreatment 52

E1.1Sewagesludgetreatment–anaerobicdigestion 52

E2:Wastecollection,treatmentandrecycling 53

E2.1Collectionandtransportofnon-hazardouswasteinsourcesegregatedfractions 53

E2.2Recyclingnon-hazardouswaste 53

E2.3Compostingofdomesticandagriculturalbio-waste 54

E2.4Utilization/treatmentofdomesticwaste–anaerobicdigestion 54

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E2.5Recyclingofagriculturalwaste 55

F:Construction 57

F1:Constructionandrenovationofbuildings 58

F1.1Constructionofnewbuildings 58

F1.2Renovationofexistingbuildings 59

F2:Constructionoftransportinfrastructure 61

F2.1Infrastructureenablinglow-carbonroadtransport 61

F2.2Infrastructureenablinglowcarbonwatertransport 61

F2.3Lowcarbonairportinfrastructure 62

F2.4Infrastructureforelectricrailtransport 63

F3:Electrical,plumbingandotherconstructioninstallationactivities 64

F3.1Greenlightingupgrades 64

F3.2Installation,maintenanceandrepairofrenewableenergytechnologiesinbuildings 64

H:Transportationandstorage 66

H1:Landtransportincludingrailways 67

H1.1Constructionandoperationofpublictransportationsysteminurbanandruralareas 67

H1.2Constructionandoperationofrailfreighttransportandupgradeofexistingrailways 67

H1.3Constructionandoperationoffacilitiesforsharedtransport,includingmotorbikes,passengercarsandlightcommercialvehicles 68

H1.4Passengerinterurbanrailtransport 69

H1.5Constructionandoperationofpersonalmobilitydevices,cyclelogistics 69

X:Others 71

X1UndergroundpermanentgeologicalstorageofCO2 71

X2Hydrogenstorage 72

Annex:TechnicalLegislationandStandardReferences 73

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Annex1.1.CriteriaforthetransportofCO2 73

Annex1.2CriteriaforC5.3Manufactureofenergy-savingpumpsandvacuumequipment 73

Annex1.3CriteriaforC5.4Manufactureofenergy-savinggascompressionequipment 74

Annex1.4CriteriaforC5.6Manufactureofenergy-savingblowersandfans 75

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A:Agriculture,forestryandfishing

ISICmapping

ISICSection

ISICDivisionCommonGroundTaxonomycategory

A.Agriculture,forestryandfishing02.ForestryandloggingA1.Forestryandlogging

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A1:Forestryandlogging

CGTNumberandActivityName

A1.1Afforestation

Description

Establishmentofforestthroughplanting,deliberateseedingornaturalregenerationonlandthat,untilthen,wasunderadifferentlanduseornotused.Afforestationimpliesatransformationoflandusefromnon-foresttoforest,inaccordancewiththeFoodandAgricultureOrganizationoftheUnitedNations(‘FAO’)definitionofafforestation,whereforestmeansalandmatchingtheforestdefinitionassetoutinnationallaw,orwherenotavailable,isinaccordancewiththeFAOdefinitionofforest.Afforestationmaycoverpastafforestationaslongasittakesplaceintheperiodbetweentheplantingofthetreesandthetimewhenthelanduseisrecognizedasaforest.

Substantial

contribution

criteria

TheEUTaxonomycriteriaismoredetailed/stringentfor:

1.Afforestationplanandsubsequentforestmanagementplanorequivalentinstrument

2.Climatebenefitanalysis

3.Guaranteeofpermanence

4.Audit

5.Groupassessment

Additionalnotes

TheChinaactivitiesthatoverlapwithbutarecollectivelybroaderthanthespecifiedscopeinclude:

Projectsofturningfarmlandsbacktoforestsorgrasslandsandrestoringgrazinglandstograsslands

Comprehensivetreatmentofkeyecologicalareas

0Comprehensivetreatmentofdesertification,rockydesertificationandsoilerosion

Forestresourcescultivationindustry

Carbonsequestrationforest,treeandgrassplanting,seedlings,andornamentalflowers

Overlapscenario

2:EUcriteriaaremorestringent

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CGTNumberandActivityName

A1.2Rehabilitationandrestorationofforests,includingreforestationandnaturalforestregenerationafteranextremeevent

Description

Rehabilitationandrestorationofforestsasdefinedbynationallaw.Wherenationallawdoesnotcontainsuchadefinition,rehabilitationandrestorationcorrespondstoadefinitionwithbroadagreementinthepeer-reviewedscientificliteratureforspecificcountriesoradefinitioninlinewiththeFAOconceptofforestrestorationoradefinitioninlinewithoneofthedefinitionsofecologicalrestorationappliedtoforest,orforestrehabilitationundertheConventiononBiologicalDiversity.TheeconomicactivitiesinthiscategoryalsoincludeforestactivitiesinlinewiththeFAOdefinitionof“reforestation”and“naturallyregeneratingforest”afteranextremeevent,whereextremeeventisdefinedbynationallaw,andwherenationallawdoesnotcontainsuchadefinition,isinlinewiththeIPCCdefinitionofextremeweatherevent;orafterawildfire,wherewildfireisdefinedbynationallaw,andwherenationallawdoesnotcontainsuchadefinition,asdefinedintheEuropeanGlossaryforwildfiresandforestfires.

Theeconomicactivitiesinthiscategoryimplynochangeoflanduseandoccursondegradedlandmatchingtheforestdefinitionassetoutinnationallaw,orwherenotavailable,inaccordancewiththeFAOdefinitionofforest.

Substantial

contribution

criteria

TheEUTaxonomycriteriaismoredetailed/stringentfor:

1.Forestmanagementplanorequivalentinstrument

2.Climatebenefitanalysis

3.Guaranteeofpermanence

4.Audit

5.Groupassessment

Additionalnotes

TheChinaactivitiesthatoverlapwithbutarecollectivelybroaderthanthespecifiedscopeinclude:

Protectionofnaturalforestresources

Projectsofturningfarmlandsbacktoforestsorgrasslandsandrestoringgrazinglandstograsslands

Protectionandrestorationofnationalecologicalsecuritybarriers

Overlapscenario

2:EUcriteriaaremorestringent

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CGTNumberandActivityName

A1.3Forestmanagement

Description

Forestmanagementasdefinedbynationallaw.Wherenationallawdoesnotcontainsuchadefinition,forestmanagementcorrespondstoanyeconomicactivityresultingfromasystemapplicabletoaforestthatinfluencestheecological,economicorsocialfunctionsoftheforest.Forestmanagementassumesnochangeinlanduseandoccursonlandmatchingthedefinitionofforestassetoutinnationallaw,orwherenotavailable,inaccordancewiththeFAOdefinitionofforest.

Substantial

contribution

criteria

TheEUTaxonomycriteriaismoredetailed/stringentfor:

1.Forestmanagementplanorequivalentinstrument

2.Climatebenefitanalysis

3.Guaranteeofpermanence

4.Audit

5.Groupassessment

Additionalnotes

TheChinaactivitiesthatoverlapwithbutarecollectivelybroaderthanthespecifiedscopeinclude:

Protectionofnaturalforestresources

Forestresourcescultivationindustry

Under-foresteconomyofplantingandanimalfarmingindustry

Overlapscenario

2:EUcriteriaaremorestringent

CGTNumberandActivityName

A1.4Conservationforestry

Description

Forestmanagementactivitieswiththeobjectiveofpreservingoneormorehabitatsorspecies.Conservationforestryassumesnochangeinlandcategoryandoccursonlandmatchingtheforestdefinitionassetoutinnationallaw,orwherenotavailable,inaccordancewiththeFAOdefinitionofforest.

Substantialcontributioncriteria

TheEUTaxonomycriteriaismoredetailed/stringentfor:

1.Forestmanagementplanorequivalentinstrument

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2.Climatebenefitanalysis

3.Guaranteeofpermanence

4.Audit

5.Groupassessment

Additionalnotes

TheChinaactivitiesthatoverlapwithbutarecollectivelybroaderthanthespecifiedscopeinclude:

Protectionofanimalandplantresources

Constructionandoperationofnaturereserves

Protectionandoperationofnationalparks,world’sheritages,national-levelscenicandhistoricinterestareas,national

forestparks,nationalgeo-parks,andnationalwetlandparks

Overlapscenario

2:EUcriteriaaremorestringent

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C:Manufacturing

ISICSectionISICDivisionCommonGroundTaxonomycategory

C.Manufacture

Notcovered

10–19,21-23,31

20.Manufactureofchemicalsandchemical

productsC1.Manufactureoflow-carbonfootprintmaterials

24.Manufactureofbasicmetals

20.Manufactureofchemicalsandchemical

products

27.ManufactureofelectricalequipmentC2.Manufactureofcleanenergytechnologies

28.Manufactureofmachineryandequipment

n.e.c.

29.Manufactureofmotorvehicles,trailersand

semi-trailersC3.Manufactureofcleanenergyvehiclesandparts

30.Manufactureofothertransportequipment

28.ManufactureofmachineryandequipmentC4.Manufactureofrecyclingequipment

n.e.c.

25.Manufactureoffabricatedmetalproducts,

exceptmachineryandequipment

26.Manufactureofcomputer,electronicand

opticalproductsC5.Manufactureofenergy-savingequipment

27.Manufactureofelectricalequipment

28.Manufactureofmachineryandequipment

n.e.c.

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C1:Manufactureoflow-carbonfootprintmaterials

CGTNumberandActivityName

C1.1Manufactureoforganicbasicchemicals

Description

Manufactureof:

(a)highvaluechemicals(HVC):

(i)acetylene;

(ii)ethylene;

(iii)propylene;

(iv)butadiene.

(b)Aromatics:

(i)mixedalkylbenzenes,mixedalkylnaphthalenesotherthanHS2707or2902;

(ii)cyclohexane;

(iii)benzene;

(iv)toluene;

(v)o-Xylene;

(vi)p-Xylene;

(vii)m-Xyleneandmixedxyleneisomers;

(viii)ethylbenzene;

(ix)cumene;

(x)biphenyl,terphenyls,vinyltoluenes,othercyclichydrocarbonsexcludingcyclanes,cyclenes,cycloterpenes,benzene,toluene,xylenes,styrene,ethylbenzene,cumene,naphthalene,anthracene;

(xi)benzol(benzene),toluol(toluene)andxylol(xylenes)

(xii)naphthaleneandotheraromatichydrocarbonmixtures(excludingbenzole,toluole,xylole).

(c)vinylchloride;

(d)styrene;

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(e)ethyleneoxide;

(f)monoethyleneglycol;

(g)adipicacid.

Substantialcontributioncriteria

GHGemissionsfromtheorganicbasicchemicalsproductionprocessesarelowerthan:

(a)forHVC:0,693tCO2e/tofHVC;

(b)foraromatics:0,0072tCO2e/tofcomplexweightedthroughput;

(c)forvinylchloride:0,171tCO2e/tofvinylchloride;

(d)forstyrene:0,419tCO2e/tofstyrene;

(e)forethyleneoxide/ethyleneglycols:0,314tCO2e/tofethyleneoxide/glycol;

(f)foradipicacid:0,32tCO2e/tofadipicacid.

Wheretheorganicchemicalsinscopeareproducedwhollyorpartiallyfromrenewablefeedstock,thelife-cycleGHGemissionsofthemanufacturedchemical,manufacturedwhollyorpartiallyfromrenewablefeedstock,arelowerthanthelife-cycleGHGemissionsoftheequivalentchemicalmanufacturedfromfossilfuelfeedstock.

Life-cycleGHGemissionsarecalculatedusingRecommendation2013/179/EUor,alternatively,usingISO14067:2018orISO14064-1:2018.

Quantifiedlife-cycleGHGemissionsareverifiedbyanindependentthirdparty.

AgriculturalbiomassusedforthemanufactureoforganicbasicchemicalscomplieswiththecriterialaiddowninArticle29,paragraphs2to5ofDirective(EU)2018/2001.ForestbiomassusedforthemanufactureoforganicbasicchemicalscomplieswiththecriterialaiddowninArticle29,paragraphs6and7ofthatDirective.

Additionalnotes

TheChinaactivitythatoverlapswithbutisbroaderthanthespecifiedscopeincludes

TransformationofmajorIndustriesintocleanerproduction

Overlapscenario

2:EUcriteriaaremorestringent

CGTNumberandActivityName

C1.2Manufactureofironandsteel

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Description

Manufactureofironandsteel

Substantialcontributioncriteria

Theactivitymanufacturesoneofthefollowing:

(a)ironandsteelwhereGHGemissions,reducedbytheamountofemissionsassignedtotheproductionofwastegasesinaccordancewithpoint10.1.5(a)ofAnnexVIItoRegulation(EU)2019/331donotexceedthefollowingvaluesappliedtothedifferentManufactureprocesssteps:

(i)hotmetal=1,331tCO2e/tproduct;

(ii)sinteredore=0,163tCO2e/tproduct;

(iii)coke(excludinglignitecoke)=0,144tCO2e/tproduct;

(iv)ironcasting=0,299tCO2e/tproduct;

(v)electricArcFurnace(EAF)highalloysteel=0,266tCO2e/tproduct;

(vi)electricArcFurnace(EAF)carbonsteel=0,209tCO2e/tproduct.

(b)steelinelectricarcfurnaces(EAFs)producingEAFcarbonsteelorEAFhighalloysteel,asdefinedinCommissionDelegatedRegulation(EU)2019/331andwherethesteelscrapinputrelativetoproductoutputisnotlowerthan:

(i)70%fortheproductionofhighalloysteel;

(ii)90%fortheproductionofcarbonsteel.

WheretheCO2thatwouldotherwisebeemittedfromtheManufactureprocessiscapturedforthepurposeofundergroundstorage,theCO2istransportedandstoredunderground,inaccordancewiththetechnicalscreeningcriteriasetoutinSectionsXofthisdocument.

Additionalnotes

TheChinaactivitythatoverlapswithbutisbroaderthanthespecifiedscopeincludes

TransformationofmajorIndustriesintocleanerproduction

Overlapscenario

2:EUcriteriaaremorestringent

CGTNumberand

ActivityName

C1.3Manufactureofliquidbiofuelforuseintransport

Description

Manufactureofliquidbiofuelforuseintransport

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Substantialcontributioncriteria

Scope:Agriculture/forestwasteandfoodwasteonly

Bio-liquidsonly

Operation/Manufactureprocessonly

Criteria:

1.Agriculturalbiomassusedforthemanufactureofliquidbiofuelforuseintransport,suchasfuelethanolandbiodiesel,complieswiththecriterialaiddowninArticle29,paragraphs2to5,ofDirective(EU)2018/2001.ForestbiomassusecomplieswiththecriterialaiddowninArticle29,paragraphs6and7,ofthatDirective.

Food-andfeedcropsarenotusedforthemanufactureofbiofuelsforuseintransport.

2.Thegreenhousegasemissionsavingsfromthemanufactureofliquidbiofuelforuseintransportareatleast65%inrelationtotheGHGsavingmethodologyandtherelativefossilfuelcomparator

3.WheretheCO2thatotherwisewouldbeemittedfromtheManufactureprocessiscapturedforthepurposeofundergroundstorage,theCO2istransportedandstoredundergroundinaccordancewiththetechnicalscreeningcriteriasetoutinSections5.11and5.12oftheAnnexItoCommissionDelegatedRegulation(EU)2021/2139.

Additionalnotes

TheChinaactivitythatoverlapswithbutis