This report was produced by the OECD Environment Directorate, directed by Rodolfo Lacy, and the Climate, Biodiversity and Water Division led by Simon Buckle. This report was written by Mireille Martini, under the supervision of Robert Youngman who provided careful review and guidance, inputs, and encouragement. The authors are grateful to Simon Buckle for his involvement in and support to the role of OECD as an observer to the EU Technical Expert Group on Sustainable Finance, which laid the ground for this report. They also express thanks to Nassera Belkhiter, Inès Reale, Sama Al Taher Cucci, Beth Del Bourgo, Jane Kynaston, Elvira Berrueta-Imaz, Pascale Denoyer and the support teams of the Division. The authors are responsible for any errors or omissions. This report has benefited from discussions with the following OECD experts: Brilé Anderson, Geraldine Ang, Barbara Bijelic, Timothy Bishop, Gérard Bonnis, Chloé Desjonquères, Lisa Danielson, Alexander Dobrinevski, Catherine Gamper, Raphael Jachnik, Katia Karousakis, Takayoshi Kato, Kumi Kitamori, Kate Kooka, Xavier Leflaive, Jean-François Lengelle, Michael Mullan, Daniel Nachtigall, Edward Perry, Andrew Prag, Mikaela Rambali, Dirk Röttgers, Tsuzuri Sakamaki, Cecilia Tam, Aayush Tandon. The authors are grateful for the valuable advice, time and inputs received from external experts who were consulted at various points and to various degrees during the preparation of this work, and would like to thank in particular Sean Kidney (Climate Bonds Initiative) and Emmnanuel Buttin and Guido Moaveri-Milanesi (European Commission). This work benefitted significantly from the generous support of the Japanese government.
Developing Sustainable Finance Definitions and Taxonomies
