富时罗素--评估绿色经济：绿色收入和欧盟分类法.docxVIP

sAUTHORSJaakko Kooroshy s AUTHORS Jaakko Kooroshy Head of SI Data Methodologies, ISD +44 0 7557 782101 Lily Dai Senior SI Research Lead, ISD +44 0 7890 382666 Lee Clements Head of SI Solutions, ISD +44 0 207 797 3812 Market Navigation Sustainable Investment I Green Rev Sizing the gree Green Revenues EU taxonomySeptember 2020 Overview The greening of the global economy presents significant opportunities to investors. However, investors and policymakers face a common challenge: How can green business activities be systematically identified, categorized, and measured across diverse sectors, supply chains and asset classes to mobilize investment at scale? The EU Taxonomy is an ambitious regulatory initiative that aims to address this challenge. However, while the EU Taxonomy will set out a catalogue of green criteria, it leaves it to markets to assess individual companies against these criteria. Yet in their current form, corporate disclosures are typically insufficient-FTSE Russell research has found that less than 30% of companies with green revenues provide disclosures that are granular enough to allow investors to systematically break out and quantify companies, green business activities. The research paper explains the need for green taxonomies, summarizes the development of and approaches taken by the EU Taxonomy and the FTSE Russell Green Revenues Classification System (GRCS), and examines the overlaps and points of difference between the two approaches. Crucially, it explains how GRCS dataset can provide a steppingstone for investors to comply with the requirements of the EU Taxonomy regulation. ftserussell Other financial products will need to state that “The investments underlying this financial product do not take into account the EU criteria for environmentally sustainable investments.We expect that regulations surrounding disclosure against the Taxonomy will over time generate much greater volumes of data—and higher quality data—about sustainable ec