东盟-东盟可持续金融分类法——第3版（英）-2024.pdf

27MARCH2024

FOREWORD

MessagefromtheChairoftheASEANTaxonomyBoard(ATB)

TheATBispleasedtointroducetheASEANTaxonomyforSustainableFinanceVersion3

(ASEANTaxonomyVersion3),whichwillbefollowedbyastakeholderconsultationprocess.This

wasprecededbythepublicationoftheASEANTaxonomyVersion2(ASEANTaxonomyVersion

2)inMarch2023,whichbecameeffectiveon19February2024afterincorporatingfeedbackfrom

stakeholderconsultation.TheASEANTaxonomyisscience-based,whilebeinginclusivetocater

tothedifferentdevelopmentstagesofAssociationofSoutheastAsianNations(ASEAN)Member

States(AMS).Version1servedtoprovidetheoverallframeworkoftheASEANTaxonomy.The

ASEANTaxonomyisbeingdevelopedprogressivelyandwillbeperiodicallyreviewedtokeep

abreastwiththeglobalsustainabilityagendaandtechnologicaladvancementsforcontinued

relevanceandeffectiveness.SincetheestablishmentoftheATBundertheauspicesofthe

ASEANFinanceMinisters’andCentralBankGovernors’MeetinginMarch2021,effortstogrow

thesustainablefinanceecosystemhaveacceleratedcommendably.SinceJune2023,the

ThailandTaxonomyPhase1,Singapore-AsiaTaxonomy,IndonesiaTaxonomyforSustainable

Finance(ITSF)andPhilippineSustainableTaxonomyGuidelines(STFG)havebeenreleasedby

therespectiveAMS.Significantefforthasbeenexpendedtoensurethereisalignmentofkey

designelementsincludingthresholdsforrelevantActivitiesbetweentheASEANTaxonomyand

thesenationaltaxonomies,thusreinforcingtheASEANTaxonomy’sroleasthecommon

languageforsustainablefinanceintheregionandtheimportanceofaninclusive,overarching

guidefortheregion.Atthesametime,thetransitionimperativeadvocatedintheASEAN

Taxonomyhasgainedsignificantt