Compendium of Market Practices
The aim of this report is to consider how the EU’s sustainable finance framework can be used to support and inform the transition efforts of economic actors, beyond mere regulatory compliance. It presents a compendium of early practices, financial products, instruments and initiatives that market participants are employing to transition their business models and investments.
Effective Carbon Fees 2023
It is the most comprehensive guide to how the 72 countries that collectively emit around 80% of greenhouse gases globally set the price of emissions. The effective carbon rate is the sum of tradable emissions, permits, carbon taxes, and excise taxes on fuel, all of which result in a price on GHG emissions.
Minerals for the energy and digital transition in Spain.
This research analyses the mineral consequences of energy and digital transition plans, assessing the impact that different recycling, circular economy and sufficiency measures could have on reducing demand and primary extraction requirements, focusing on 10 groups of metals and six technological areas related to renewable energy generation and digital technology.
Green regulation: a quantification of regulations.
Standards related to renewable energy, sustainable transport, pollution management and energy efficiency measurement are identified. The results show that regulation is diverse by topic, reflects important regional differences, and has increased over time, especially in more recent years. This database could help develop research and projects on “green” regulation.
Hydrogen imports into the EU market.
In 2022 the EC published its REPowerEU plan, with the aim of reducing dependence on fossil fuels. In parallel, the “Fit for 55” program has introduced multiple laws with binding demand-side targets for renewable fuels of non-biological origin by 2030. In this context, it explains why the EU needs H₂ imports and the main benefits […]
Towards EU climate neutrality. Progress, policy gaps and opportunities.
With this report, the European Scientific Advisory Board aims to advise EU policymakers on how to make EU measures “right”, assessing progress towards climate targets, as well as the coherence of EU policies with climate neutrality objectives. It is an integral part of the Advisory Council’s effort to provide scientific advice.
Implementation Guide on Materiality Assessment.
The guidance focuses on the integration of material impacts, risks and opportunities (IROs) into sustainability statements. It highlights the comprehensive assessment of materiality, and encourages stakeholder participation, establishing criteria for assessing materiality and aligning with international standards. In addition, it requires specific disclosures related to IROs, and compliance with ESRS requirements.
Explanatory note on the implementation guide of the ESRS list of points.
The EFRAG IG 3 is a comprehensive list of all independent ESRS disclosure requirements. With the aim of assisting in the preparation of sustainability statements, it includes mandatory data points and based on materiality assessments, improving comparability in sustainability data reporting and helping companies align their ESG data reporting with ESRS requirements. It’s a key […]
Value Chain Implementation Guide.
It aims to support the implementation activities of preparers and others using or analysing ESRS reports, in this case specifically in the value chain, in accordance with the requirements of Articles 19a or 29a of Directive 2013/34/EU (referred to as the “Accounting Directive”) as amended following the Corporate Sustainability Reporting Directive (referred to as the […]
Default values for the CBAM transition period.
Since CBAM will only apply to a certain number of products with a high risk of carbon leakage, the default values have been identified at the 4-, 6- and 8-digit Combined Nomenclature code level. These values expressed in tonnes of CO₂ emissions per tonne of goods are applicable regardless of the country of origin of […]
