Taxonomy: clarity for investors

Note · 28 January 2026. Proposing a clear framework: criteria, transparency, stability and proportionality.

Note Finance durable Climat

Assessment

Regulatory uncertainty penalises low-carbon projects. Investors require coherent, audited and comparable criteria.

Proposed framework

  • Transparency on safety + governance + waste
  • Stability of criteria (long-term horizon)
  • Proportionality of reporting

Target outcome

  • Reduction of the cost of capital
  • Fewer disputes
  • Better comparability of projects

Request to a committee (example)

Mandate a report on the coherence of criteria across legislative texts (sustainable finance, market, reporting) and propose harmonisation.