Unepfi-拉丁美洲和加勒比可持续金融分类共同框架（英）-2023-183页_6mb

Summary

The Common Framework of Sustainable Finance Taxonomies for Latin America and the Caribbean addresses the urgent need for climate action by establishing clear, science-based standards for sustainable investments. Latin America and the Caribbean (LAC) face significant climate vulnerabilities, including extreme weather events, biodiversity loss, and economic risks, due to high GHG emissions and limited climate finance flows. This framework prioritizes sectors and activities for climate change mitigation and adaptation, providing guidance to ensure interoperability of taxonomies globally.

Six guiding principles underpin the framework:

• Seek Interoperability: Taxonomies must be comparable with others worldwide.
• Make Material Positive Contribution: Ensure activities substantially help environmental objectives without harm.
• Provide Clear Definitions: Based on science for environmental and evidence for social objectives.
• Allow Credible Transition: Support high-emission sectors with clear pathways to net zero.
• Be Dynamic and Reviewed Regularly: Keep up with evolving science and technologies.
• Ensure Good Governance: Inclusive, transparent processes with practical applicability.

Sector prioritization uses quantitative and qualitative assessments of GHG emissions and GDP contributions. High-priority sectors include Energy, Agriculture/Land Use, Manufacturing, Construction, Transportation, and Water. Guidance for screening criteria includes metrics and thresholds to define eligible activities, with adaptations for climate resilience.

This framework supports mobilizing sustainable finance, enhancing market transparency, and avoiding greenwashing. Future phases will incorporate other environmental and social objectives, potentially through collaboration and regional adaptation.