ISO INTERNATIONAL STANDARD 14030-3 First edition 2022-07 Environmental performance evaluation Green debt instruments Part 3: Taxonomy Evaluation de la performance environnementale - Titres de créance verts- Partie 3: Taxinomie Reference number IS0 14030-3:2022(E) ISO @IS02022 IS0 14030-3:2022(E) COPYRIGHT PROTECTED DOCUMENT @ IS02022 All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting on the internet oran intranet, without prior written permission.Permission can berequested from either Iso attheaddress below orIso's memberbody inthe countryoftherequester. ISO copyright office CP 401 · Ch. de Blandonnet 8 CH-1214 Vernier, Geneva Phone: +41 22 749 01 11 Email: [email protected] Website: www.iso.org Published in Switzerland i @ IS0 2022 - All rights reserved IS0 14030-3:2022(E) Contents Page Foreword. ..iv Introduction. .V 1 Scope. .1 2 Normative references. ..1 3 Terms, definitions and abbreviated terms .1 3.1 Terms and definitions.. 3.1.1 Terms related to economy and finance 2 3.1.2 Terms related to the environment. 2 3.1.3 Termsrelatedtoenvironmentalimpacts 3 3.1.4 Terms related to environmental management 4 3.2 Abbreviated terms 5 4 Principles .6 4.1 Precautionary principle 6 4.2 Evidence-based science .6 4.3 Biodiversity protection 6 4.4 Life cycle perspective .6 5 Taxonomy 6 5.1 General 6 5.2 Use of the taxonomy. 6 5.3 Environmental and social evaluation 5.4 Classification of activities within sectors and subsectors. 8 5.4.1 Agriculture, forestry and fishing. ..8 5.4.2 Manufacturing. 17 5.4.3 Renewable energy and energy efficiency 36 5.4.4 Water supply, sewerage, waste management and remediation .59 5.4.5 Transport and storage.. .72 5.4.6 Information and communication technology (IcT) 86 5.4.7 Construction .88 Annex A (informative) Guidance for climate change adaptation by sector ..94 Annex B (informative) Examples of thresholds and exclusions .113 Annex C (informative) Guidance on the recognition of other suitable taxonomies .126 Bibliography 127 @ IS0 2022 - All rights reserved iii IS0 14030-3:2022(E) Foreword IsO (the International Organization for Standardization) is a worldwide federation of national standards bodies (IsO member bodies). The work of preparing International Standards is normally carried out through IsO technical committees. Each member body interested in a subject for which a technical committee has been established has the right to be represented on that committee. International organizations, governmental and non-governmental, in liaison with IsO, also take part in the work. IsO collaborates closely with the International Electrotechnical Commission (IEC) on all matters of electrotechnical standardization. The procedures used to develop this document and those intended for its further maintenance are described in the Iso/IEc Directives, Part 1. In particular, the different approval criteria needed for the different types of IsO documents should be noted. This document was drafted in accordance with the editorial rules of the ISO/IEC Directives, Part 2 (see www.iso.org/directives). Attention is drawn to the possibility that some of the elements of this document may be the subject of patent rights. IsO shall not be held responsible for identifying any or all such patent rights. Details of any patent rights identified during the development of the document will be in the Introduction and/or on the ISo list of patent declarations received (see www.iso.org/patents). Any trade name used in this document is information given for the convenience of users and does not constitute an endorsement. For an explanation of the voluntary nature of standards, the meaning of IsO specific terms and expressions related to conformity assessment, as well as information about Iso's adherence to the World Trade Organiza