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InternationalPlatformonSustainableFinance
CommonGroundTaxonomy–Climate
ChangeMitigation
Instructionreport
IPSFTaxonomyWorkingGroup
Co-chairedbytheEUandChina
3June2022
Disclaimer
ThepresentreportrepresentsatechnicalworkbasedoncomparisonbetweentheEUandChinataxonomieswithinthescopeoftheinstructionreportwithnolegaleffectandisnotformallyendorsedbyIPSFmemberjurisdictions.Theresultdoesnotcreateeithera‘common’or‘single’standardthatismandatoryforIPSFmemberjurisdictions
3
Acknowledgements
ThisreportwasproducedbytheIPSFTaxonomyWorkingGroup,co-chairedbyMrMarcelHaagfortheEuropeanCommissionandDrMaJunforthePeople’sBankofChina.ItwaswrittenbytheIPSFTechnicalExpertGroupwithvaluableinputsbyIPSFmembersandobservers.TheIPSFSecretariatisparticularlygratefulfortheinvaluablecontributionsofSeanKidney,BridgetBoulle,andWenhongXie(ClimateBondsInitiative),BoluWang(TsinghuaNationalInstituteofFinancialResearch),XiaofengLi(ChinaInstituteofBuildingStandardDesignandResearch),WenqinLu(ChinaEnergyConservationandEnvironmentalProtectionGroup),andSiboSong(LianheEquator).
.
4
Contents
1.Executivesummary
6
2.Introduction
9
2.1.BackgroundandObjectives
9
2.1.1.BriefintroductionofIPSF’sTaxonomyWork
9
2.1.2.TheCommonGroundTaxonomy(CGT):purpose,objectivesandusers
9
2.1.3.ContributionoftheCGTtoglobalcomparabilityandinteroperabilityofsustainable
financestandards 11
2.2.OverarchingcomparisonoftheEUandChinataxonomies
12
2.2.1.Historyofdevelopmentprocess
12
2.2.2.Objectives
14
2.2.3.Scope
15
2.2.4.Approachestodefiningalignment/eligibility
17
2.2.5.Legalframework
19
2.2.6.Classificationframework
20
3.CommonGroundTaxonomyMethodology
24
3.1.Scopeofanalysis
24
3.1.1.Objectivesandscreeningcriteria
24
3.1.2.Prioritysectors
25
3.2.Sectionmapping
26
3.2.1.MappingagainstISICasaneutralcode
26
3.2.2.Challengesandsolutionsfound:codesmappedagainstmultipleactivities,activities
withoutacodeetc 26
3.3.Scenarioanalysismethodology
27
3.3.1.Descriptionofapproach:whatisascenarioanalysismethodologyandwhywasitused?
27
3.3.2.Scenariodescription
27
3.4.StructureofCGTClimate
28
4.OverviewoftheCommonGroundTaxonomy
30
4.1.Overviewofalignmentacrosssectors
30
4.2.DoNoSignificantHarm
30
4.3.MinimumSafeguard
30
4.4.Climatechangeadaptation-relatedactivities
31
5.Usability
32
5.1.Challengesandpotentialsolutionstoensuringusabilityforanalysis
32
6.Futureconsiderations
33
6.1.PathwaytoincludeareasnotcurrentlyincludedinCGT
33
6.2.Optionstoincorporateotherjurisdictions
33
5
6.3.ReflectionofTaxonomyprinciplesoutlinedbytheIPSF-UNDESAinputpaperto
theG20SustainableFinanceWorkingGroup 34
6
1.Executivesummary
InJuly2020,undertheIPSF,theEUandChinainitiatedaWorkingGroupontaxonomieswiththeobjectivestoundertakeacomprehensiveassessmentoftheexistingtaxonomiesforenvironmentallysustainableinvestments,includingidentifyingthecommonalitiesanddifferencesintheirrespectiveapproachesandoutcomes.InNovember2021,theIPSFTaxonomyWorkingGrouppublishedthefirstversionoftheCommonGroundTaxonomy(CGT)report,andissuedacallforfeedbacktosolicitcomments.ThispublicationisthesecondversionoftheCGTreport,whichnowincludes72climatemitigationactivitiesthatarerecognizedbyboththeEUSustainableFinanceTaxonomyandChina’sGreedBondEndorsedProjectCatalogue.
TheCGTisamilestoneworkresultingfromanin-depthcomparisonexercisethatputsforwardareasofcommonalityanddifferencesbetweentheEUandChina’sgreentaxonomies.Thisupdatedpublicationcoverstheinitialphaseofworkwhichwillbeexpandedovertime.
Thescopecoverssubstantialcontributioncriteriaforclimatechangemitigation,whilstotherenvironmentalobjectivesareyetnotcoveredatthisstage.Consideringthedifferenceoftheenvironmentallegislationsystembydifferentjurisdictions,othereligibilityfeaturessuchasDoNoSignificantHarmwerenotcoveredwithinscopeofthefirstphase.
TheCommonGroundTaxonomyis…
TheCommonGroundTaxonomyisnot…
?AnanalysisonapproachesoftheEUtaxonomyandChinataxonomy,andthemethodologyforcomparingandidentifyingcommonalitiesanddifferencesbetweensomefeaturesofthetwotaxonomies
-AlegaldocumentationbytheEUandChinawhichentailsrequirement/obligationforeitherjurisdictiontochangetheirtaxonomy.
?Anevolvingtoolthatmayhelpdifferentactorstounderstandthetypesofactivitiesthatcouldbecoveredundertherespectivetaxonomieswithinthescopeofthecomparisonexercise
-Asingletaxonomyorexclusivedefinitionofenvironmentallysustainableeconomicactivitiescoveringallenvironmentalobjectives,suchasbiodiversity,pollutionprevention,etc.
?Atechnicaldocumentforvoluntaryreferencebyinterestedpartieswithinthelimitsofthescopeofthecomparisonexercise
-CoveringalleligibilityfeaturesorallactivitiesintheEUandChinataxonomiesasexplainedintheinstructionreport.
?Ananalyticaltoolorreferenceforotherjurisdictionstoconsiderwhendevelopingtheirowntaxonomies
-Aproposalforinternationalstandardsorlegaldocumentthatimposesanyglobalstandardonotherjurisdictions.
TheCGTcanbeusedtoimprovethecomparabilityandfutureinteroperabilityoftaxonomies
aroundtheworld.Hence,itintendstoprovidemoreclarityandtransparencyaboutthecommonalitiesanddifferencesbetweenapproachesandeventuallylowerthetrans-boundarycostofgreeninvestmentsandscaleupthemobilizationofgreencapitalinternationally.Italsoprovidesasolidmethodologyonthebasisofwhichothertaxonomiescanbecomparedinthefuture.
ThemethodologyunderpinningtheCGTisakeypartofthevalueofthiswork.Thefirststageinvolved(1)extractclimatechangemitigationactivitiesfromtheChinaTaxonomy,(2)mappingofallactivitiesinbothtaxonomiestoaneutralcodesothattheycouldbemoreeasilycompared.The
7
InternationalStandardIndustrialClassificationofAllEconomicActivities(ISIC)wasusedastheinternationalreferenceclassification.(3)selectionofprioritysectorswhichwouldsignificantlycontributetocarbonemissionreductionorsequestration.
Thesecondstageinvolvedevaluatingthedetaileddescriptionandtechnicalscreeningcriteriaforeachlinetoascribeeachlinewithascenariobasedontheiroverlapasfollows:
?Scenario1:Areaswithclearoverlapscoversactivitieswhichhaveoverlapsandcanbeconsideredcomparablewithinthescope/forthepurposeoftheCGTreport.
?Scenario2:EUcriteriaaremorestringentand/ordetailedwasassignedtoactivitieswheretheEUscreeningcriteriawereeithernarrowerinscopeormorestringentand/ordetailedthanChinesecriteria.Inthiscase,theEUcriteriaweredescribedintheCGTingreaterdetail.
?Scenario3:Chinacriteriaaremorestringentand/ordetailedwasassignedtoactivitieswheretheChinacriteriawereeithernarrowerinscopeormorestringentand/ordetailedthanEUcriteria.Inthiscase,theChinacriteriaweredescribedintheCGTingreaterdetail.
?Scenario4:Identifiableoverlapwasassignedtoactivitiesthathavesomealignmentinscopeofactivities,andcouldbedefinedbyutilisingbothsetsofeligibilitycriteria.
?Scenario5/6:Unclearoverlaporobviousdifferentiation:Scenario5wasassignedtoactivitiesthatwereverydifficulttomapintheothertaxonomy.Scenario6wasassignedtoactivitieswheretherewasobviousdifferentiation.
TheCommonGroundTaxonomyanalysed79activitiesacrosssixsectorsintheInternationalStandardIndustrialClassificationofAllEconomicActivities(ISIC),Rev.4:
?Agriculture,forestryandfishing
?Manufacturing
?Electricity,gas,steamandairconditioningsupply
?Watersupply;sewage,wastemanagementandremediationactivities
?Construction
?TransportationandStorage
Thesearedetailedinthedocumentasfollowed:
CGTnumberand
activityname
EachactivityintheCGTisnumberedaccordingtoitsheadlinesectore.g.A1.1isAfforestationwhichisthefirstactivityundertheAgricultureandForestrysector.
Nameofactivity–ChinaorEUnomenclatureisuseddependingonthescenario(e.g.forScenario2activities,generallyEUnomenclatureisused)
Description
Descriptionofwhatiscoveredundertheactivity-ChinaorEUnomenclatureisuseddependingonthescenario(e.g.forScenario2activities,generallyEUnomenclatureisused)
Substantialcontributioncriteria
ScopeofactivityDescriptionofTechnical
screeningcriteria
Additionalnotes
ProvidesreferencenumberswithintheassociatedactivitiesintheEUand/orChinaTaxonomy.
Overlapscenario
Providethescenarioascribedduringtheresearch
Futureconsiderations
8
ThisfirstphaseoftheCGTpresentsadetailedanalysisoftheEUandChinaTaxonomies.Otherareasmissingcouldbeincorporatedintofuturework.Futureworkcouldinclude:
?AdditionalsectorssuchaslikeservicesandICT;
?AdditionalenvironmentalobjectivesastheyareagreedwithintheEUprocess;
?TransitionconsiderationsastheEUandChinataxonomiesandtaxonomiesfromotherjurisdictionsevolvetoincludemoretransitionconsiderations;
?Newareasofalignmentinexistingactivitieswheremappingalignmentwaschallenging,thereispotentialtodomoreresearchworktounderstandpossiblecommonalities;
?OthereligibilityfeaturessuchasDNSHandminimumsafeguardscouldbebroughtintostrengthenthecomparisonandinteroperabilitybetweenjurisdictions;and
?Otherjurisdictionswillbebroughtinastheirtaxonomiesarefinalised.
AnimportantpartoffutureworkisthatitdovetailswiththeworkoftheG20SustainableFinanceWorkingGroup(SFWG).AttherequestofG20SFWG,theIPSFandtheUnitedNationsDepartmentofEconomicandSocialAffairs(UNDESA)issuedaninputpaperwhichprovidesamappingandanalysisofexistingtaxonomiesandthoseunderdevelopment.1Thispapersetsoutthesevenhighlevelprinciplesforjurisdictionsandmarketsforthedevelopmentofcoherentapproachestoidentifyandaligninvestmentswithsustainabilitygoals.
TheseprinciplesandtheG20SustainableFinanceRoadmapwillhelpguidetheworkoftheIPSFandtheCGTgoingforward.TheIPSFTaxonomyWorkingGroupwilllooktoincludemorejurisdictionsinitscomparativeanalysis,andexploreoptionstofurtherenhancetheinteroperabilityofsustainablefinancetaxonomiesaroundtheworld.
1Improvingcompatibilityofapproachestoidentify,verifyandaligninvestmentstosustainabilitygoals(IPSF-UNDESAinputpaperfortheG20SFWG)
/wp-content/uploads/2021/09/G20-SFWG-DESA-and-IPSF-input-paper.pdf
9
2.Introduction
2.1.BackgroundandObjectives
2.1.1.BriefintroductionofIPSF’sTaxonomyWork
TheInternationalPlatformonSustainableFinance(IPSF)isamultilateralforumthataimstoenableexchangeofpracticesandincreaseinternationalcooperationonsustainablefinancerelatedmatters.Thisinturncontributestoscalingupthemobilisationofprivatecapitaltowardsenvironmentallysustainableinvestments.Partofthisworkfocussesondeepeningcooperationonthedevelopmentof“sustainabletaxonomies”aroundtheworldandtohelptomitigatefragmentationofglobalgreen/sustainabilitydefinitionsasfaraspossible.Overtwentyjurisdictionsaroundtheworldhavedevelopedorareintheprocessofdevelopingnationalorregionalsustainabletaxonomies(seeAnnex)2.Ofthesejurisdictions,ChinaandtheEUadoptedtheirrespectivetaxonomiesintolegislativeframeworks.
InJuly2020,theEUandChinahaveinitiatedaWorkingGroupontaxonomies(hereafterreferredtoasthe“WG”)co-chairedbybothjurisdictionsandopentoallIPSFmembersandobservers.TheWG’sobjectivesaretoundertakeacomprehensiveassessmentoftheexistingtaxonomiesforenvironmentallysustainableactivities,includingidentifyingthecommonalitiesanddifferencesintheirrespectiveapproachesandoutcomes.ThisworkhasbecomeknownastheIPSF“CommonGroundTaxonomy”.
2.1.2.TheCommonGroundTaxonomy(CGT):purpose,objectivesandusers
WhatistheCommonGroundTaxonomy?
TheCommonGroundTaxonomy(CGT)isareportresultingfromanin-depthcomparisonexercisethatputsforwardareasofcommonalitybetweentheEUandChina’staxonomies.ThefirstversionofthisCGTreportwaspublishedinNovember2021.ThispublicationisthesecondversionoftheCGTreport,whichincorporatesfeedbackreceivedfromthegeneralpublicbetweenNovember2021andJanuary2022,andincludesadditional“confirmed“activitiesthatwereconsideredas“pendingactivities”thatarenotcoveredinthefirstversion.ThecurrentversionoftheCGTcovers72climatemitigationactivitiesthatarerecognizedbyboththeEUandChinataxonomies.
ThecurrentversionoftheCGTcoversonlyareasthatareinthecurrentscopeofbothtaxonomies,intermsofobjectives,eligibilitycriteria,activitiesandthresholds.Ifthereareactivities,objectivesoreligibilitycriteriacoveredbytheEUbutnotChina(andviceversa),theyarenotpartoftheCGT.Todetermineeligibilitycriteriaforeachactivity,itputsforwardthecriteriathatarecompliantinbothjurisdictions–usuallythismeansreferringtothejurisdictionwithnarrowerscopeormorestringent/moredetailedcriteriaalthoughinsomecases,criteriaarethesame(andthereforedirectlyeligible)orinothersbothsetsofcriteriashouldbeused.
TheCGTdoesnotentailanylegalimplicationsineitherjurisdiction.ItonlycoversclimatechangemitigationobjectiveoftheEUtaxonomyandactivitiesconsideredmakingsubstantialcontributiontothesaidobjective.Thus,thedetailedactivitiesreferencedintheCGTtableaccompanyingthisreportshouldnotbeconsideredasautomaticallyalignedwiththeEUtaxonomy,ascertaineligibilitycriteriaoftheEUtaxonomy,suchastheDoNoSignificantHarm(DNSH)criteriaandtheminimum
2Ibid.
10
socialsafeguards,arenotconsideredbythisreport.TheCGTdoesnotyetcovertheclimatechangeadaptationobjectiveoftheexistingEUClimateDelegateAct.TheEUtaxonomywilladoptcriteriafortheremainingfourenvironmentalobjectivesin2022andcontinuetobedevelopedthereafter.
However,thereportisakeymilestonewhichprovidesthefirstcomprehensiveactivity-by-activitymappingandcomparisonoftheEUandChinataxonomies,includingrelevanttechnicalscreeningcriteria.Itcreatesanimportantmethodology,asdetailedinChapter3,forimprovingthecomparabilityandinteroperabilityoftaxonomiesacrossjurisdictions,inlinewiththeG20SustainableFinanceRoadmap.
PurposeoftheCGTwork
TheCGTcanbeusedtoimprovethecomparabilityandinteroperabilityoftaxonomiesaroundtheworld.Hence,intendstoprovidemoreclarityandtransparencyaboutthecommonalitiesanddifferencesbetweenapproachesandpotentiallycontributetotheanalysistolowerthetrans-boundarycostofsustainableinvestmentsandscaleupthemobilizationofsustainablecapitalinternationally.Italsoprovidesasolidmethodologyonthebasisofwhichothertaxonomiescanbecomparedinthefuture.
Itcomesatacriticalmomentwhentaxonomiesarebeingdevelopedbyagrowingnumberofcountriesandregionsaroundtheworldandthedebateindifferentinternationalforaisbecomingmoreandmoreimportantinordertoavoidunnecessaryfragmentationandconfusioninthemarket.
Tothisend,itdoesnotnecessarilymeanthattaxonomieshavetobeidenticalbutratherthattheyaredevelopedbasedoncommonsustainabilityobjectivesandprinciplesandusingacommonlanguagemakingthemmorecomparableandinteroperable.Thiscomesacrossclearlyinthehigh-levelprinciplesputforwardbytheIPSFUNDESAinputpapertotheG20.3
Forinstance,theaforementionedinputpaperpointsoutthecommonfeaturesidentifiedinexistingtaxonomiessuchas:(1)Granularandclear,(2)Publiclyavailable,and(3)Science-based.
Bettercomparabilityandinteroperabilityarecoreenablersofinternationalfinanceglobally–iftaxonomiesarecomparableandinteroperable,theycanhelptoreducetransactioncostsbyavoidingunnecessaryduplicationofverifications,byincreasingmarketconfidence,reducemarketsegmentation,andhelptofacilitatecrossbordergreencapitalflows.
ByhighlightingmajorareasofcommonalitybetweentheEUandChinataxonomies,theCGTrepresentsacrucialstepintheprocessofexploringoptionsforincreasinginteroperabilitybetweentaxonomiesoftheEUandChina,anditcouldalsobeusedasastartingpointorreferenceforotherjurisdictionsindevelopingtheirowntaxonomieswithcommonfeaturesasdescribedabove.TheCGTaimistoultimatelyhelpfacilitategreaterglobalinteroperabilityandtheflowofgreenfinance.
Potentialbenefits
.ThefindingsofthiscomparisonexercisearelimitedonlytosomefeaturesoftheEUandChinataxonomiesandhavenolegalvalue.Onthisassumption,theymayinformavarietyofactors,including:
3Ibid.
11
?Issuersofgreenbondsandothergreenfinanceproducts,andgreenbonds/assetsverifiers;
?Entitiestryingtoassessthealignmentoftheirbusinesswithlowcarboneconomyobjectives;
?Banksandfinancialinstitutionsinaligningtheiractivitieswithlowcarboneconomyobjectives;
?Researchandacademicinstitutions;
?DevelopmentfinanceinstitutionsandreportingentitiesinterestedinmarketcomparisonswiththeCommonPrinciplesforClimateMitigationFinanceTracking(2015updatedin2021)4andinternationaldefinitionsofClimateFinance;
?Jurisdictionssuchasnationalgovernmentsorregionalbodieslookingforanalyseordeveloptheirowntaxonomy;
?InternationalstandardsettingbodiesconsideringtheCGTasareferenceforworkingonothersustainablefinancestandards.
2.1.3.ContributionoftheCGTtoglobalcomparabilityandinteroperabilityofsustainablefinancestandards
Agreentaxonomyisanimportantbuildingblockofasustainablefinancialsystem.Itisatooltohelptodirectflowsofcapitaltogreen,sustainableprojects.However,enablingtheflowofcapitalintogreen,sustainableprojectsaroundtheworldrequiresinteroperabilityoftaxonomies.Ifinteroperable,taxonomiescanhelpinvestors’directcapitalacrossbordersmoreeasily,forinstancebyreducingthecostsofverifications/duediligence.Further,giventhattaxonomiescansupportothertoolssuchasbenchmarksandlabels,theinteroperabilityoftaxonomiesisconducivetocreatingbetterconsistencyacrosstherangeoftoolsinthemarket.
TheCGTisexpectedtoplayapivotalroleinincreasingcomparabilityofsustainablefinancetaxonomiesanddefinitionsofgreen,sustainableactivitiesglobally,withaviewtofutureinteroperabilityinlinewiththeG20SFWGindications.ThisisaroleitwillplaybothwithintheIPSFmembershipandbeyond.
Inparticular,theG20SFWGislookingintowaystoimproveglobalcomparabilityandinteroperabilityofapproachestoaligninvestmentstosustainabilitygoalsincludingtaxonomies.TherecentlyreleasedpaperbyIPSFandUNDESAhaveinformedtheG20SFWGworkandseekstopromotecommonprinciplestoimproveconsistencyinsustainableinvestmentapproaches5.Aspartofthiswork,theG20SFWGhasmadeanumberofrecommendationstofacilitatetheinteroperabilityacrossapproachesandtoolsforidentifying,verifyingandaligninginvestmentswithsustainabilitygoals,includingthe:
“Differentmarketscanusereferenceorcommontaxonomiesonavoluntarybasis.Suchusecanfacilitatecross-bordersustainablefinancialflowsforexamplebyreducingthecostsofverifications.Forjurisdictionsormarketsthatwanttouseataxonomy,butdonothavetheresourcestodeveloptheirowntaxonomies,theycanalsochoosetoadoptanexistingtaxonomy.Regionswithalargenumberofrelativelysmalleconomiesormarkets(e.g.,Africa,CentralAsia,andLatinAmerica)canconsiderregionalcollaborationontaxonomies,includingdevelopmentoftaxonomies,toavoidmarketsegmentationandilliquiditywhilepromotingcross-borderinvestment.”6
4MDB/IDFC,CommonPrinciples,2021(
/attachments/documents/mdb_idfc_mitigation_common_principles_en.pdf)
5Improvingcompatibilityofapproachestoidentify,verifyandaligninvestmentstosustainabilitygoals(IPSF-UNDESAinputpaperfortheG20SFWG)
(/wp-content/uploads/2021/09/G20-SFWG-DESA-and-IPSF-input-paper.pdf)
62021G20SynthesisReportofSustainableFinanceWorkingGroup,(
/wp-content/uploads/2021/11/Synth_G20_Final.pdf
)
12
IPSFhasplayedakeyroleasknowledgepartnerofthealignmenttopicintheG20SFWGthroughtheinputpaperwithUNDESA.ThedevelopmentoftheCGTisanotherdemonstrationprojectforthiseffort.
2.2.OverarchingcomparisonoftheEUandChinataxonomies
2.2.1.Historyofdevelopmentprocess
TheEuropeanUnion
InDecember2016,theEuropeanCommissionestablishedtheHigh-LevelExpertGrouponSustainableFinance(HLEG)tohelpdevelopanoverarchingandcomprehensiveEUroadmaponsustainablefinance.TheHLEGprocessculminatedinthepublicationofthereportFinancingaSustainableEuropeanEconomyinJanuary20187which,amongothers,recommended‘establishinganEUsustainabilitytaxonomy’asapriorityaction.
InMarch2018,theEuropeanCommissionadoptedtheActionPlanonFinancingSustainableGrowth8,outliningacomprehensiveEU-levelstrategytomobiliseprivatecapitaltowardssustainableinvestment,enhancetransparencyandmanagerisksofclimatechangeandenvironmentaldegradation.BasedontendetailedactionsintheActionPlan,theEuropeanCommissionproposedinMay2018,amongotherlegislativeinitiatives,tocreateanEUTaxonomyofgreen,sustainableactivities(hereafterreferredtoastheEUTaxonomy).
ThisledtotheestablishmentoftheEUTechnicalExpertGroup(EUTEG)consistingof35membersandobserversfromcivilsociety,academia,businessandthefinancesector,todevelopinteraliaalistofeconomicactivitiesandenvironmentalperformancerequirementsfortheEUTaxonomytohelptoachievetheEU’sclimategoalsandSDGs.
7
8
FinalReport2018bytheHigh-LevelExpertGrouponSustainableFinance,
(https://ec.europa.eu/info/sites/info/files/180131-sustainable-finance-final-report_en.pdf)
Seefactsheet:
https://ec.europa.eu/info/sites/info/files/business_economy_euro/banking_and_finance/documents/200108-financing-sustainable-growth-factsheet_en.pdf
13
InrespectoftheEUTaxonomyproposal,theTEGmissionwastoadvisetheCommissiononthescreeningcriteriaoneconomicactivitiestoidentifywhethertheymakeasubstantialcontributiontoclimatechangemitigationandclimatechangeadaptation.
InMarch2020,theEUTEGofficiallyreleasedseveralreports,9whichincludedtheFinalReportonTaxonomy10anditsTechnicalAnnex11.
On18June2020,theEUco-legislators(the
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