可持续金融信息披露条例2.0版欧洲电力行业联盟对三方谈判的建议2.0.docxVIP

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可持续金融信息披露条例2.0版欧洲电力行业联盟对三方谈判的建议2.0.docx

SustainableFinance

DisclosureRegulation

2.0

EurelectricrecommendationstoTrialogues

October2026

SustainableFinanceDisclosureRegulation2.0

KEYMESSAGES

?ExclusioncriteriafortheTransitioncategoryshouldenable,notprevent,thecleantransitionofcompanieswithresidualfossilactivities

?EUGreenBondsshouldalwaysbeconsideredsustainable,onaccountoftheactivitiestheyfinance,regardlessoftheotheractivitiesofthecompany

?EquivalentinstrumentstoEUGreenBondsthat(i)followtheICMAprinciplesandthenewCTBguidelinesand(ii)arepairedwi

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