This activity is part of the European Union Climate Dialogues Project (EUCDs)

Annex 2: Comparison tables by activity (with full criteria)
This annex provides the full TSC and DNSH criteria for each economic activity. The TSC in both the taxonomies, are supplemented by detailed
footnotes. For the sake of simplicity, those have not been added in this document. The Annexes referred to in the comparison tables refer to theAnnexes in the EU Climate Delegated Act. Please note that when an activity does not have specific DNSHs, the generic DNSHs are parsed instead.
Energy:Economy activity

TSC

Climate change
adaptation

1|PageColombian Green Taxonomy
EGE1. Electricity generation fromphotovoltaic solar energy

EU Taxonomy
4.1 Electricity generation using solar
photovoltaic technology

Solar photovoltaic power generation is
directly eligible and is exempt fromperforming a life cycle assessment, througha GHG protocol product, such as the PCF.
The activity generates electricity using solar PV
technology.
In any case, this activity is subject toperiodic review in accordance with thecurrent threshold (100 gCO2e/kWh).

There are no specific compliancerequirements for this economic activity.

Summary

Level of ambition

Both taxonomies have similar requirements
and eligibility criteria:- Both taxonomies propose direct eligibility
for power generation from solar energy andcurrently, they do not require performing a
PCF or GHG lifecycle assessment.
- In both taxonomies, this activity is subject toa periodic review according to the current
threshold for energy generation(100gCO2e/kWh).
- Colombian Green Taxonomy considers theactivity of purchasing renewable energy to beeligible if it has a Power Purchase Agreement(PPA) and has a Renewable Energy Certificate(REC).

VERY SIMILAR

Both taxonomies address DNSH on CC
adaptation differently:
The activity complies with the criteria set out in- Colombian Green Taxonomy still does not
Appendix A to this Annex.
address adaptation objective. It only
mentions a generic DNSH to climate change

INCOMPARABLE

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
EGE1. Electricity generation fromphotovoltaic solar energy

EU Taxonomy
4.1 Electricity generation using solar
photovoltaic technology

Summary

Level of ambition

adaptation, while the EU Taxonomy goes
further on this point and mentions aclassification of climate-related hazards so as
not to do any harm.

Conservation of
ecosystems andbiodiversity

There are no specific compliancerequirements for this economic activity.

Both taxonomies have similar requirements:
The activity complies with the criteria set out in- Please refer to the comparison of the
Appendix D to this Annex.
generic DNSH criteria on this.

VERY SIMILAR

Water
management

There are no specific compliancerequirements for this economic activity.

Both taxonomies have similar requirements:
There are no specific compliance requirements- Please refer to the comparison of thefor this economic activity.
generic DNSH criteria on this.

VERY SIMILAR

There are no specific compliancerequirements for this economic activity.

Both taxonomies have similar requirements:- Both have the same criteria: The activity
assesses availability of and, where feasible,
uses equipment and components of highdurability and recyclability, and that are easy
to dismantle and refurbish.
Note: Colombian Green Taxonomy includes
the requirements in generic DNSH, while EU
Taxonomy does it through specificrequirements.

VERY SIMILAR

Circular economy

The activity assesses availability of and, where
feasible, uses equipment and components ofhigh durability and recyclability and that areeasy to dismantle and refurbish.

VERY SIMILAR

2|PageThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
EGE1. Electricity generation fromphotovoltaic solar energy

EU Taxonomy
4.1 Electricity generation using solar
photovoltaic technology

Pollution control
and prevention

There are no specific compliancerequirements for this economic activity.

Both taxonomies have similar requirements:
There are no specific compliance requirements- Please refer to the comparison of thefor this economic activity.
generic DNSH criteria on this.

Economy activity

Colombian Green Taxonomy
EGE2. Electricity generation fromconcentrated solar power

EU Taxonomy
4.2 Electricity generation using concentrated
solar power (CSP) technology

TSC

Climate change
adaptation

3|PageSummary

Summary

Both taxonomies have similar requirements
and thresholds:- Both taxonomies propose direct eligibility
Concentrated solar power generation isfor power generation from solar energy anddirectly eligible and is exempt fromthe activity is currently derogated fromperforming a life cycle assessment, throughperforming a PCF or GHG lifecycle
a product of the GHG protocol, such as the The activity generates electricity using CSP
assessment, subject to regular review in
PCF.
technology.
accordance with the declining threshold.
This activity is subject to periodic review in- Colombian Green Taxonomy considers theaccordance with the current threshold (100activity of purchasing renewable energy to be
gCO2e/kWh).
eligible if it has a Power Purchase Agreement(PPA) and has a Renewable Energy Certificate(REC).
Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does notaddress the adaptation objective. It only
There are no specific compliance
The activity complies with the criteria set out inmentions a generic DNSH to climate change
requirements for this economic activity.
Appendix A to this Annex.
adaptation, while the EU Taxonomy goes
further on this point and mentions aclassification of climate-related hazards so as
to not do any harm.

Level of ambition

Level of ambition

VERY SIMILAR

INCOMPARABLE

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy
EGE2. Electricity generation fromconcentrated solar power

EU Taxonomy
4.2 Electricity generation using concentrated
solar power (CSP) technology

Avoid possible negative impacts on birds
due to the high temperatures generated by
the plant of this activity.

Both taxonomies have similar requirements:- Both taxonomies have similar generic DNSH.
The activity complies with the criteria set out in - Both taxonomies have specific requirement
Appendix D to this Annex.
to ensure impacts to birdlife from the hightemperatures generated by the plant isavoided.

VERY SIMILAR

Avoid possible negative impacts of thecooling system on water resources.

Both taxonomies have similar requirements:- Both taxonomies have similar generic DNSH.
The activity complies with the criteria set out in- Both taxonomies have specific requirement
Appendix B to this Annex.
to ensure impacts of the cooling system onwater resources is avoided.

VERY SIMILAR

Circular economy

There are no specific compliancerequirements for this economic activity.

The activity assesses availability of and, where
feasible, uses equipment and components ofhigh durability and recyclability and that areeasy to dismantle and refurbish.

Both taxonomies have similar requirements:- Both have the same criteria: The activity
assesses availability of and, where feasible,
uses equipment and components of highdurability and recyclability and that are easy
to dismantle and refurbish.
Note: Colombian Green Taxonomy includes
the requirements in generic DNSH, while EU
Taxonomy does it through specificrequirements.

VERY SIMILAR

Pollution control
and prevention

There are no specific compliancerequirements for this economic activity.

Both taxonomies have similar requirements:
There are no specific compliance requirements- Please refer to the comparison of thefor this economic activity.
generic DNSH criteria on this.

VERY SIMILAR

Economy activity

Conservation of
ecosystems andbiodiversity

Watermanagement

4|PageSummary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
EGE2. Electricity generation fromconcentrated solar power

EU Taxonomy
4.2 Electricity generation using concentrated
solar power (CSP) technology

Colombian Green Taxonomy
EGE3. Electricity generation from wind
power

EU Taxonomy

Economy activity

4.3 Electricity generation from wind power

Summary

Level of ambition

Summary

Level of ambition

Both taxonomies have similar requirements
and thresholds:- Both taxonomies propose direct eligibility
for power generation from wind energy andthe activity is currently derogated fromperforming a PCF or GHG lifecycle
The activity generates electricity from windassessment subject to regular review inpower.
accordance with the declining threshold.
- Colombian Green Taxonomy considers
eligible the activity of purchasing renewableenergy if it has a Power Purchase Agreement(PPA) and has a Renewable Energy Certificate(REC).
Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does notaddress adaptation objective. It only
The activity complies with the criteria set out inmentions a generic DNSH to climate change
Appendix A to this Annex.
adaptation, while the EU Taxonomy goes
further on this point and mentions aclassification of climate-related hazards so as
not to do any harm.

TSC

Wind power generation is directly eligible,
without the need for a PCF life cycle
assessment or GHG protocol.
In any case, this activity is subject toperiodic review in accordance with thecurrent threshold (100 gCO2e/kWh).

Climate change
adaptation

There are no specific compliancerequirements for this economic activity.

Conservation of
ecosystems andbiodiversity- Avoid the possible disturbance,
The activity complies with the criteria set out in EU Taxonomy has more detailed
displacement or collision of birds due to the Appendix D to this Annex .In case of offshore
requirements:
construction and operation of wind farms. wind, the activity does not hamper the- Both taxonomies have similar generic DNSH.

5|PageVERY SIMILAR

INCOMPARABLE

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILEDThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Watermanagement

Circular economy

6|PageColombian Green Taxonomy
EGE3. Electricity generation from windpower
- Avoid the possible visual impacts
generated by the change of landscape in
the installation of wind turbines.

There are no specific compliancerequirements for this economic activity.

- Avoid waste generated by wind turbine
blades at the end of their life.

EU Taxonomy
4.3 Electricity generation from wind power
achievement of good environmental status as
set out in Directive 2008/56/EC, requiring thatthe appropriate measures are taken to preventor mitigate impacts in relation to that
Directive’s Descriptors 1 (biodiversity) and 6(seabed integrity), laid down in Annex I to that
Directive, and as set out in Decision (EU)2017/848 in relation to the relevant criteria
and methodological standards for thosedescriptors.

Summary

Level of ambition- Both taxonomies have the specificrequirement to ensure the possible
disturbance, displacement or collision of
birds by the construction and operation ofwind farms is avoided. EU Taxonomy includesbats.
- Both taxonomies have the specificrequirement to ensure the possible visual
impacts created by landscape change in the
installation of wind turbines is avoided.
- EU Taxonomy requires taking appropriate
measures to prevent or mitigate impacts inrelation to sea-floor integrity.

In case of construction of offshore wind, theactivity does not hamper the achievement ofgood environmental status as set out inDirective 2008/56/EC of the European

Both taxonomies have similar requirements:- Both taxonomies have the requirement toavoid the underwater noise created in the
installation of bottom-fixed offshore windturbines. This requirement is addressed in
the DNSH on pollution in the Colombian
Green Taxonomy.

VERY SIMILAR

The activity assesses availability of and, where
feasible, uses equipment and components ofhigh durability and recyclability and that areeasy to dismantle and refurbish.

Colombian Green Taxonomy has more
requirements:- Both taxonomies assess availability of and,
where feasible, uses equipment andcomponents of high durability andrecyclability and that are easy to dismantle
and refurbish.
- Both taxonomies have the requirement toavoid waste generated by wind turbine
blades at the end of their lifetime.
- Colombian Green Taxonomy additionally

MORE STRINGENT/AMBITIOUS AND/OR MOREDETAILED

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
EGE3. Electricity generation from wind
power

EU Taxonomy
4.3 Electricity generation from wind power

Summary

Level of ambition

requires a proper disposal of lubricants andcoolants used by wind power systems.

Pollution control
and prevention

Avoid underwater noise created in the
installation of offshore wind turbines.

Both taxonomies have similar requirements:- Both taxonomies have the requirement to
There are no specific compliance requirements avoid the underwater noise created in thefor this economic activity.
installation of bottom-fixed offshore windturbines. This requirement is addressed in
the DNSH on water for the EU Taxonomy.

Economy activity

Colombian Green Taxonomy
EGE4. Electricity generation from ocean
power

EU Taxonomy
4.4 Electricity generation from ocean energy
technologies

Summary

Level of ambition

TSC

Ocean power generation is directly eligible
and exempt from performing a life cycle
assessment, through a GHG protocol
product, such as the PCF.
In any case, this activity is subject toperiodic review in accordance with thecurrent threshold (100 gCO2e/kWh).

The activity generates electricity from oceanenergy.

Both taxonomies have similar requirements
and thresholds:- Both taxonomies propose direct eligibility
for power generation from ocean energy andthe activity is currently derogated fromperforming a PCF or GHG lifecycle
assessment subject to regular review inaccordance with the declining threshold.
- Colombian Green Taxonomy considers theactivity of purchasing renewable energy to beeligible if it has a Power Purchase Agreement(PPA) and has a Renewable Energy Certificate(REC).

VERY SIMILAR

Climate change
adaptation

There are no specific compliancerequirements for this economic activity.

Both taxonomies address DNSH on CC
The activity complies with the criteria set out in
adaptation differently:
Appendix A to this Annex.
- Colombian Green Taxonomy still does not

7|PageVERY SIMILAR

INCOMPARABLE

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
EGE4. Electricity generation from ocean
power

EU Taxonomy
4.4 Electricity generation from ocean energy
technologies

Summary

Level of ambition

address adaptation objective. It only
mentions a generic DNSH to climate change
adaptation, while the EU Taxonomy goes
further on this point and mentions aclassification of climate-related hazards so as
not to do any harm.

Conservation of
ecosystems andbiodiversity

Avoid possible negative impacts on marine
ecosystems and biodiversity.

Water
management

There are no specific compliancerequirements for this economic activity.

Circular economy

There are no specific compliancerequirements for this economic activity.

8|Page

The activity complies with the criteria set out inAppendix D to this Annex. The activity does nothamper the achievement of goodenvironmental status, as set out in Directive
2008/56/EC, requiring that the appropriate
measures are taken to prevent or mitigate
impacts in relation to that Directive’s
Descriptor 1 (biodiversity), laid down in Annex I
to that Directive, and as set out in Decision(EU) 2017/848 in relation to the relevant
criteria and methodological standards for that
descriptor.
The activity does not hamper the achievementof good environmental status, as set out inDirective 2008/56/EC, requiring that theappropriate measures are taken to prevent or
mitigate impacts in relation to that Directive’s
Descriptor 11 (Noise/Energy), laid down inAnnex I to that Directive, and as set out in
Decision (EU) 2017/848 in relation to therelevant criteria and methodological standards
for that descriptor.
The activity assesses availability of and, where
feasible, uses equipment and components ofBoth taxonomies have similar requirements:- Both taxonomies have similar generic DNSH.
- Both taxonomies have the requirement toavoid possible negative impacts on marine
ecosystems and biodiversity

VERY SIMILAREU Taxonomy has specific requirements:- EU Taxonomy requires appropriate
measures to prevent or mitigate impacts inrelation to introduction of energy, including
underwater noise, at levels that do not
adversely affect the marine environment.

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILED

Both taxonomies have similar requirements:- Both have the same criteria: The activity
assesses availability of and, where feasible,

VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Pollution control
and prevention

Economy activity

TSC

9|PageColombian Green Taxonomy
EGE4. Electricity generation from ocean
power

Avoid possible contamination by lubricants
and antifouling paints.

Colombian Green Taxonomy
EGE5. Electricity generation fromhydropower
1. Hydropower facilities with a power
density equal to or greater than 5 W/m2
are currently exempt from performing the
PCF life cycle assessment or GHG protocol
and are directly eligible. In any case, thisactivity is subject to periodic review inaccordance with the current threshold.
2. Those hydropower facilities with a power
density of less than 5 W/m2 must
demonstrate, using ISO 14067 or a GHG
protocol product, such as the PCF, that they
operate with life cycle emissions of lessthan 100 gCO2e /kWh. As part of ISO

EU Taxonomy
4.4 Electricity generation from ocean energy
technologies
high durability and recyclability and that areeasy to dismantle and refurbish.

Measures are in place to minimise toxicity ofanti-fouling paint and biocides as laid down inRegulation (EU) No 528/2012 of the European
Parliament and of the Council, which
implements in Union law the International
Convention on the Control of Harmful Antifouling Systems on Ships adopted on 5 October
2001.

Summary

Level of ambition

uses equipment and components of highdurability and recyclability and that are easy
to dismantle and refurbish.
Note: Colombian Green Taxonomy includes
the requirements in generic DNSH, while the
EU Taxonomy does it through specificrequirements.
Both taxonomies have similar requirements:- Measures in place to avoid possible
contamination by anti-fouling painting.
Colombian Green Taxonomy also mentions
lubricants while EU Taxonomy mentions
biocides.

VERY SIMILAR

Summary

Level of ambition

Both taxonomies have similar requirements
and thresholds:- Both taxonomies propose that hydropower
facilities with a power density above 5W/m2
are derogated from conducting the PCF or
GHG Lifecycle Assessment. The activity is
subject to regular review in accordance withthe declining threshold.
- For the two taxonomies facilities operating
at life cycle emissions lower than
100gCO2e/kWh are eligible.
- The acceptable methodologies are ISO
14067 G-res tool and the IEA Hydro

VERY SIMILAREU Taxonomy
4.5 Electricity generation from hydropower
The activity complies with either of thefollowing criteria: the electricity generation
facility is a run-of-river plant and does not havean artificial reservoir; the power density of theelectricity generation facility is above 5 W/m2;
the life cycle GHG emissions from thegeneration of electricity from hydropower, arelower than 100gCO2e/kWh. The life cycle GHG
emissions are calculated using
Recommendation 2013/179/EU or,alternatively, using ISO 14067:2018, ISO 140641:2018 or the G-res tool. Quantified life cycle

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
EU Taxonomy
EGE5. Electricity generation from
4.5 Electricity generation from hydropowerhydropower
14067, the G-res tool4 and the IEA Hydro
GHG emissions are verified by an independent
Framework22 are recommended
third party.
methodologies.
3. Pumped storage facilities are eligible ifthey meet the above requirements.
4. Run-of-river hydroelectric power facilities
must align with the parameters establishedby the local Autonomous Regional
Corporations (CARs) to be eligible.

Climate change
adaptation

There are no specific compliancerequirements for this economic activity.

Conservation of
ecosystems andbiodiversity

Avoid potential negative impacts on
biodiversity associated with ecosystemfragmentation and habitat changes;
hydrological and hydrogeological regimes,
water characteristics and interference withspecies migration pathways as a result of
establishing the installation and operationof hydroelectric plants.

10 | P a g e

Summary

Framework.
- The criteria also apply to pumped-storage
facilities.
- EU Taxonomy includes a declining thresholdof net-0gCO2e/kWh by 2050 that will be
reduced every 5 years. For activities which go
beyond 2050, it must be technically feasible
to reach net-zero emissions.
- Colombian Green Taxonomy includes
alignment with the parameters establishedby local authorities to be eligible, specificallyfor run-of-river hydroelectric power plants.
Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does notaddress adaptation objective. It only
The activity complies with the criteria set out inmentions a generic DNSH to climate change
Appendix A to this Annex.
adaptation, while the EU Taxonomy goes
further on this point and mentions aclassification of climate-related hazards so as
not to do any harm.
Both taxonomies have similar requirements:- Both taxonomies have similar generic DNSH.
- Both taxonomies have the requirement toavoid impacts on biodiversity associated with
The activity complies with the criteria set out in fragmentation of ecosystems and changes toAppendix D to this Annex.
habitat, to hydrological and hydrogeologicalregimes, water chemistry, and interferencewith species migration pathways as a resultof the establishment of the installation andits operation.

Level of ambition

INCOMPARABLE

VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Watermanagement

11 | P a g e

Colombian Green Taxonomy
EGE5. Electricity generation fromhydropower

EU Taxonomy
4.5 Electricity generation from hydropower

1. The activity complies with the provisions of
Directive 2000/60/EC, in particular with all therequirements laid down in Article 4 of the
Directive.
2. For operation of existing hydropower plants,
including refurbishment activities to enhancerenewable energy or energy storage potential,
the activity complies with the following criteria:
2.1. In accordance with Directive 2000/60/EC
and in particular Articles 4 and 11 of that- Establish a watershed management plan
Directive, all technically feasible andin accordance with the regulatory
ecologically relevant mitigation measures haveframework.
been implemented to reduce adverse impacts- Achieve good ecological status oron water as well as on protected habitats andpotential, especially in relation to ecological species directly dependent on water.
continuity and flow.
2.2. Measures include, where relevant and- Comply with the principles of the United
depending on the ecosystems naturally present
Nations Economic Commission for Europe
in the affected water bodies: measures to(UNECE) Convention on the Protection and ensure downstream and upstream fish
Use of Transboundary Watercourses andmigration (such as fish friendly turbines, fish
International Lakes.
guidance structures, state-of-the-art fully
functional fish passes, measures to stop or
minimize operation and discharges during
migration or spawning);measures to ensure
minimum ecological flow (including mitigationof rapid, short-term variations in flow or hydropeaking operations) and sediment flow;
measures to protect or enhance habitats.
2.3. The effectiveness of those measures ismonitored in the context of the authorizationor permit setting out the conditions aimed at

Summary

Level of ambition

Colombian Green Taxonomy has some
general requirements while EU Taxonomy has
more detailed requirements for this activity:- Both taxonomies have the requirement toensure implementation of a River BasinManagement Plan according to applicableregulations.
- For both taxonomies the operation of thehydro power plant must adhere to theprinciples of the UNECE Convention on theProtection and Use of Transboundary,
Watercourses and International Lakes.
- EU Taxonomy defines requirements forexisting operations and new projects.
* For operation of existing hydropower
LESS STRINGENT/
plants, including refurbishment activities to
AMBITIOUS AND/enhance renewable energy or energy storage
OR LESS DETAILED
potential, all necessary mitigation measures
should be implemented to reach good
ecological status or potential, in particularregarding ecological continuity and ecologicalflow. Colombian Green Taxonomy considers
this requirement.
* For new projects, prior to construction, an
impact assessment must be carry out toassess all potential impacts on the status ofwater bodies.
- For the EU Taxonomy construction of newhydropower should not lead to increase
fragmentation of rivers, consequently
refurbishment of existing hydropower plant
and rehabilitation of existing barriers should

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
EGE5. Electricity generation fromhydropower

EU Taxonomy
4.5 Electricity generation from hydropower

Summary

achieving good status or potential of thebe prioritized. Construction of small
affected water body.
hydropower (<10MW) should be avoided.
3. For construction of new hydropower plants,
the activity complies with the following criteria:
3.1. In accordance with Article 4 of Directive
2000/60/EC and in particular paragraph 7 ofthat Article, prior to construction, an impact
assessment of the project is carried out toassess all its potential impacts on the status ofwater bodies within the same river basin andon protected habitats and species directly
dependent on water, considering in particularmigration corridors, free-flowing rivers or
ecosystems close to undisturbed conditions.
The assessment is based on recent,comprehensive and accurate data, including
monitoring data on biological quality elementsthat are specifically sensitive tohydromorphological alterations, and on the
expected status of the water body as a result of
the new activities, as compared to its current
one. It assesses in particular the cumulated
impacts of this new project with other existingor planned infrastructure in the river basin.
3.2. On the basis of that impact assessment, it
has been established that the plant isconceived, by design and location and by
mitigation measures, so that it complies with
one of the following requirements: the plantdoes not entail any deterioration nor
compromises the achievement of good status
or potential of the specific water body it relates

12 | P a g e

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
EGE5. Electricity generation fromhydropower

EU Taxonomy
4.5 Electricity generation from hydropowerto; where the plant risks to deteriorate orcompromise the achievement of goodstatus/potential of the specific water body it
relates to, such deterioration is not significant,and is justified by a detailed cost-benefit
assessment demonstrating both of thefollowing: the reasons of overriding public
interest or the fact that benefits expected fromthe planned hydropower plant outweigh thecosts from deteriorating the status of waterthat are accruing to the environment and tosociety; the fact that the overriding public
interest or the benefits expected from theplant cannot, for reasons of technical feasibility
or disproportionate cost, be achieved byalternative means that would lead to a better
environmental outcome (such as refurbishingof existing hydropower plants or use oftechnologies not disrupting river continuity).
3.3. All technically feasible and ecologically
relevant mitigation measures are implemented
to reduce adverse impacts on water as well as
on protected habitats and species directly
dependent on water. Mitigation measures
include, where relevant and depending on theecosystems naturally present in the affectedwater bodies: measures to ensure downstream
and upstream fish migration (such as fish
friendly turbines, fish guidance structures,state-of the-art fully functional fish passes,
measures to stop or minimize operation anddischarges during migration or

13 | P a g e

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
EGE5. Electricity generation fromhydropower

EU Taxonomy
4.5 Electricity generation from hydropower

Summary

Level of ambition

spawning);measures to ensure minimum
ecological flow (including mitigation of rapid,
short-term variations in flow or hydro-peaking
operations) and sediment flow; measures toprotect or enhance habitats. The effectivenessof those measures is monitored in the context
of the authorization or permit setting out theconditions aimed at achieving good status or
potential of the affected water body.
3.4. The plant does not permanently
compromise the achievement of goodstatus/potential in any of the water bodies inthe same river basin district.
3.5. In addition to the mitigation measuresreferred to above, and where relevant,compensatory measures are implemented toensure that the project does not increase thefragmentation of water bodies in the same
river basin district. This is achieved by restoring
continuity within the same river basin district
to an extent that compensates the disruptionof continuity, which the planned hydropower
plant may cause. Compensation starts prior to
the execution of the project.

Circular economy

14 | P a g e

There are no specific compliancerequirements for this economic activity.

Colombian Green Taxonomy has genericrequirements while EU Taxonomy does not
There are no specific compliance requirements
have generic DNSH on circular economy:
for this economic activity.
- Please refer to the comparison of thegeneric DNSH criteria on this.

MORE STRINGENT/AMBITIOUS AND/OR MOREDETAILED

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
EGE5. Electricity generation fromhydropower

Pollution control
and prevention

Both taxonomies have similar requirements:
Avoid dumping into bodies of water and
There are no specific compliance requirements - Both taxonomies require to avoid emissions
waste generation during plant construction. for this economic activity.
to water and generation of waste during
construction.

VERY SIMILAR

Economy activity

Colombian Green Taxonomy
EGE6. Electricity generation fromgeothermal power

Level of ambition

TSC

Climate change
adaptation

15 | P a g e

EU Taxonomy
4.5 Electricity generation from hydropower

EU Taxonomy
4.6 Electricity generation from geothermalenergySummary

Summary

Both taxonomies have similar requirements
and thresholds:- Both taxonomies propose a threshold below
Geothermal energy facilities must
100gCO2e/kWh for electricity generation
demonstrate that they operate with life
Lifecycle GHG emissions from the generation of
from geothermal energy, through compliancecycle emissions below the current threshold electricity from geothermal energy are lower
with ISO 14067 or a GHG protocol product(100 gCO2e/kWh), through compliance with than 100gCO2e/kWh. Lifecycle GHG emission
such as the PCF.
ISO 14067 or a product of the GHG
savings are calculated using Commission- EU Taxonomy includes a declining thresholdprotocol, such as the PCF.
Recommendation 2013/179/EU or,of net-0gCO2e/kWh by 2050 that will be
Note: Combined heat and power
alternatively, using ISO 14067:2018 or ISO
reduced every 5 years. For activities which go
generation is covered by the activity of
14064-1:2018. Quantified life cycle GHG
beyond 2050, it must be technically feasible
construction and operation of a facility used emissions are verified by an independent third
to reach net-zero emissions.
for cogeneration of heat/cold and power
party.
- For both taxonomies, combined Heat andfrom geothermal energy (EC15).
Power is covered under Construction andoperation of a facility used for cogenerationof heat/cooling and Power threshold.
There are no specific compliancerequirements for this economic activity.

Both taxonomies address DNSH on CC
The activity complies with the criteria set out in
adaptation differently:
Appendix A to this Annex.
- Colombian Green Taxonomy still does not

Level of ambition

VERY SIMILAR

INCOMPARABLE

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
EGE6. Electricity generation fromgeothermal power

EU Taxonomy
4.6 Electricity generation from geothermalenergySummary

Level of ambition

address adaptation objective. It only
mentions a generic DNSH to climate change
adaptation, while the EU Taxonomy goes
further on this point and mentions aclassification of climate-related hazards so as
not to do any harm.

Conservation of
ecosystems andbiodiversity

There are no specific compliancerequirements for this economic activity.

Both taxonomies have similar requirements:
The activity complies with the criteria set out in- Please refer to the comparison of the
Appendix D to this Annex.
generic DNSH criteria on this.

VERY SIMILAR

Water
management

There are no specific compliancerequirements for this economic activity.

Both taxonomies have similar requirements:
The activity complies with the criteria set out in- Please refer to the comparison of the
Appendix B to this Annex.
generic DNSH criteria on this.

VERY SIMILAR

There are no specific compliancerequirements for this economic activity.

Colombian Green Taxonomy has genericrequirements while EU Taxonomy does not
There are no specific compliance requirements
have generic DNSH on circular economy:
for this economic activity.
- Please refer to the comparison of thegeneric DNSH criteria on this.

MORE STRINGENT/AMBITIOUS AND/OR MOREDETAILED

Circular economy

VERY SIMILAR

16 | P a g e

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
EGE6. Electricity generation fromgeothermal power

Pollution control
and prevention

Both taxonomies have similar requirements:- Both taxonomies require control and- Control and prevent the emissions of nonprevent emissions of non-condensablecondensable geothermal gases with specificgeothermal gases with specific environmental
environmental threats, such as H2S, CO2
threats, such as H2S, CO2, and CH4, are often
and CH4, which are released from flash
For the operation of high-enthalpy geothermal
released from flash-steam and dry-steam
steam and dry steam power plants.
energy systems, adequate abatement systems
power plants.
- Binary plants must have closed systems
are in place to reduce emission levels in order- For both taxonomies the binary plants
and not emit steam.
not to hamper the achievement of air quality
ideally represent closed systems, and no- Avoid harmful emissions to surface andlimit values set out in Directive 2004/107/EC ofsteam is emitted.
groundwater.
the European Parliament and of the Council- Both require avoiding possible emissions to- Prevent thermal anomalies associatedand Directive 2008/50/EC of the European
surface and underground water.
with residual heat discharge, which should Parliament and of the Council.
- Prevent thermal anomalies associated withnot exceed 3°K for groundwater
the discharge of waste heat, and it should notenvironments or 1.5°K for surface water
exceed 3°K for groundwater environments orenvironments.
1.5°K for surface water environments,
respectively.

Economy activity

Colombian Green Taxonomy
EGE7. Biomass, biofuel, and biogas-based
electricity generation

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17 | P a g e

Facilities must demonstrate that they
operate with life cycle emissions below thecurrent threshold (100 gCO2e/kWh),through compliance with ISO 14067 or a
GHG protocol product, such as the PCF.

EU Taxonomy
4.6 Electricity generation from geothermalenergySummary

Level of ambition

EU Taxonomy
4.8 Electricity generation from bioenergy
1. Agricultural biomass used in the activity
complies with the criteria laid down in Article
29, paragraphs 2 to 5, of Directive (EU)2018/2001. Forest biomass used in the activity
complies with the criteria laid down in Article
29, paragraphs 6 and 7, of that Directive.
2. The greenhouse gas emission savings fromthe use of biomass are at least 80 % in relation
to the GHG saving methodology and theSummary

Level of ambition

EU Taxonomy has more detailed
requirements and thresholds:- Colombia´s Taxonomy proposes a threshold
below 100gCO2e/kWh through compliancewith ISO 14067 or a GHG protocol productsuch as the PCF.
- EU Taxonomy includes the criteria forbiomass from agriculture set out in Article 29
of Directive (EU) 2018/2001.
- Also provides rules for calculating thegreenhouse gas impact of biomass fuels and

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILEDThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
EGE7. Biomass, biofuel, and biogas-based
electricity generation

EU Taxonomy
4.8 Electricity generation from bioenergy
relative fossil fuel comparator set out in Annex
VI to Directive (EU) 2018/2001.

Summary

their fossil fuel comparators (at least 80 % in
relation to the GHG saving methodology).
- Where the installations rely on anaerobic
3. Where the installations rely on anaerobic
digestion of organic material, the production
digestion of organic material, the production of of the digestate meets the criteria inthe digestate meets the criteria in Sections 5.6 "Anaerobic digestion of bio-waste" activity.
and criteria 1 and 2 of Section 5.7 of this- For electricity generation installations with aAnnex, as applicable.
total rated thermal input from 50 to 100 MW,
the activity applies high-efficiency
4. Points 1 and 2 do not apply to electricity
cogeneration technology, or, for electricitygeneration installations with a total rated
only installations, the activity meets anthermal input below 2 MW and using gaseous energy efficiency level associated with thebiomass fuels.
best available techniques (BAT-AEL) ranges
set out in the latest relevant best available
5. For electricity generation installations with a techniques (BAT) conclusions.
total rated thermal input from 50 to 100 MW, - For electricity generation installations with a
the activity applies high-efficiency
total rated thermal input above 100 MW, thecogeneration technology, or, for electricityactivity must compile with one of the criteria
only installations, the activity meets an energy defined on a list stablish on the taxonomy.
efficiency level associated with the best
available techniques (BAT-AEL) ranges set out
in the latest relevant best available techniques(BAT) conclusions, including the best available
techniques (BAT) conclusions for large
combustion plants.
6. For electricity generation installations with a
total rated thermal input above 100 MW, theactivity complies with one or more of thefollowing criteria: attains electrical efficiency ofat least 36 %; applies highly efficient CHP(combined heat and power) technology as

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Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
EGE7. Biomass, biofuel, and biogas-based
electricity generation

EU Taxonomy
4.8 Electricity generation from bioenergy

Summary

Level of ambitionreferred to in Directive 2012/27/EU of theEuropean Parliament and of the Council; uses
carbon capture and storage technology. Where
the CO2 that would otherwise be emitted fromthe electricity generation process is captured
for the purpose of underground storage, theCO2 is transported and stored underground inaccordance with the technical screening
criteria set out in Sections 5.11 and 5.12,
respectively, of this Annex.

Climate change
adaptation

There are no specific compliancerequirements for this economic activity.

Conservation of
ecosystems andbiodiversity

1. If the raw material is biomass (excluding
industrial and municipal biowaste):a. Full sourcing traceability must be
established through the relevant chain ofcustody management system andcompliance with the general compliancerequirements and AFOLU sector specificcompliance requirements (See Chapter 3)
demonstrated, through the proper
verification systems.
b. All forest biomass used in the process
must comply with the forestry regulatory
framework and the criteria established in

19 | P a g eBoth taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does notaddress adaptation objective. It only
The activity complies with the criteria set out inmentions a generic DNSH to climate change
INCOMPARABLE
Appendix A to this Annex.
adaptation, while the EU Taxonomy goes
further on this point and mentions aclassification of climate-related hazards so as
to not do any harm.
Colombian Green Taxonomy has specificrequirements:
Colombia includes requirements for raw
material such as is biomass (excluding
industrial and municipal biowaste). It requires
MORE STRINGENT/that:
The activity complies with the criteria set out in
AMBITIOUS AND/- Full traceability of the supply through the
Appendix D to this Annex.
OR MORE
relevant chain of custody management
DETAILEDsystem must be established and compliancewith general compliance requirements and
AFOLU sector-specific compliancerequirements must be demonstrated throughappropriate verification systems.

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Watermanagement

Circular economy

20 | P a g e

Colombian Green Taxonomy
EU Taxonomy
EGE7. Biomass, biofuel, and biogas-based
4.8 Electricity generation from bioenergy
electricity generation
the forestry sector (See Chapter 3).
c. The biomass used must adhere to therequirements defined in the national
regulations for biomass and biofuels, and to
those requirements defined in the forestry
section of the Taxonomy (See Chapter 3).

There are no specific compliancerequirements for this economic activity.

Summary- All forest biomass used in the process mustcomply with the forestry regulatory
framework and the criteria established in theforestry sector.
- The biomass used shall conform to therequirements defined in the national biomass
and biofuels regulations, and to thoserequirements defined in the forestry sectionof the Taxonomy.

Both taxonomies have similar requirements:
The activity complies with the criteria set out in- Please refer to the comparison of the
Appendix B to this Annex.
generic DNSH criteria on this.

1. If the raw material is industrial biowaste(including those from food industries) or
municipal biowaste:a. Solid biowaste used in the manufacturing
process must come from waste streams
separated by sources and collected
separately (non-hazardous); that is, they
There are no specific compliance requirements
cannot be separated from the mixed
for this economic activity.
residues.
b. Bio-waste must comply with the waste
regulatory framework and with national,
regional and local waste management
plans; in particular, with the principle ofproximity.

Level of ambition

Colombian Green Taxonomy has specificrequirements:
Colombia includes requirements for raw
material such as industrial biowaste(including food industry waste) or municipal
biowaste. It requires that:- Solid biowaste should come out of sourceseparated waste streams and collected
separately.
- Bio-waste must comply with the waste
regulatory framework and with national,
regional and local waste management plans.
- Where municipal biowaste is used as
feedstock, the project is complementary to

VERY SIMILAR

MORE STRINGENT/AMBITIOUS AND/OR MOREDETAILED

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Pollution control
and prevention

21 | P a g e

Colombian Green Taxonomy
EGE7. Biomass, biofuel, and biogas-based
electricity generationc. When municipal biowaste is used as
feedstock, the project is complementaryand does not compete with the existing
municipal biowaste management
infrastructure.
2. If the feedstock is biogas, it must meetthe eligibility criteria and compliancerequirements set out in the sectoral annex
for Waste Management and Emissions
Capture.

There are no specific compliancerequirements for this economic activity.

EU Taxonomy
4.8 Electricity generation from bioenergy

Summary

Level of ambitionand does not compete with the existing
municipal biowaste management
infrastructure.
- If the raw material is biogas, it must meetthe eligibility criteria and compliancerequirements set in Waste Management andEmissions Capture.

For installations falling within the scope of
Directive 2010/75/EU of the European
Parliament and of the Council, emissions arewithin or lower than the emission levels
associated with the best available techniques(BAT-AEL) ranges set out in the latest relevant
best available techniques (BAT) conclusions,
including the best available techniques (BAT)
conclusions for large combustion plants. No
significant cross-media effects occur. For
combustion plants with thermal input greaterthan 1 MW but below the thresholds for the
BAT conclusions for large combustion plants toapply, emissions are below the emission limit
values set out in Annex II, part 2, to Directive(EU) 2015/2193.For plants in zones or parts ofzones not complying with the air quality limit
values laid down in Directive 2008/50/EC,
measures are implemented to reduce emission
levels taking into account the results of theinformation exchange which are published by
the Commission in accordance with Article 6,

EU Taxonomy has specific requirements:- For installations falling within the scope of
Directive 2010/75/EU of the European
Parliament and of the Council, emissions arewithin or lower than the emission levels
associated with the best available techniques(BAT-AEL) ranges.
- Combustion plants with thermal input
greater than 1 MW but below the thresholds
for the BAT conclusions for large combustion
plants to apply.
- Plants in zones or parts of zones notcomplying with the air quality limit values laid
down in Directive 2008/50/EC, measures are
implemented to reduce emission levels.
- For anaerobic digestion of organic material,
where the produced digestate is used as
fertilizer or soil improver, either directly orafter composting or any other treatment, it
meets the requirements for fertilizing
materials set out in Component Material
Categories (CMC) 4 and 5 in Annex II to

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILEDThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
EGE7. Biomass, biofuel, and biogas-based
electricity generation

EU Taxonomy
4.8 Electricity generation from bioenergy
paragraphs 9 and 10, of Directive (EU)2015/2193 .For anaerobic digestion of organic
material, where the produced digestate is usedas fertiliser or soil improver, either directly orafter composting or any other treatment, it
meets the requirements for fertilizing materials
set out in Component Material Categories(CMC) 4 and 5 in Annex II to Regulation (EU)2019/1009 or national rules on fertilizers or soil
improvers for agricultural use. For anaerobic
digestion plants treating over 100 tonnes perday, emissions to air and water are within or
lower than the emission levels associated withthe best available techniques (BAT-AEL) ranges
set for anaerobic treatment of waste in thelatest relevant best available techniques (BAT)
conclusions, including the best available
techniques (BAT) conclusions for waste
treatment. No significant cross-media effects
occur.

Economy activity

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22 | P a g e

Colombian Green Taxonomy
EP8. Low-carbon Hydrogen Production

EU Taxonomy
3.10 Manufacture of hydrogen
The activity complies with the life-cycle GHG
Hydrogen production must have direct CO2 emissions savings requirement of 73.4% foremissions equal to or less than 3 tCO2e/t of hydrogen [resulting in life-cycle GHG emissionshydrogen. This threshold will be reviewed
lower than 3tCO2e/tH2] and 70% for hydrogenonce the regulations generated by thebased synthetic fuels relative to a fossil fuelMinistry of Mines and Energy are issued,
comparator of 94g CO2e/MJ in analogy to thewhich is in charge of defining theseapproach set out in Article 25 of and Annex V
conditions (according to Law 2099 of 2021). to Directive (EU) 2018/2001.Life-cycle GHG
emissions savings are calculated using theSummary

Level of ambition

Regulation (EU) 2019/1009 or national rules
on fertilizers or soil improvers for agriculturaluse.
- Anaerobic digestion plants treating over 100
tonnes per day, emissions to air and water
are within or lower than the emission levels
associated with the best available techniques(BAT-AEL) ranges set for anaerobic treatmentof waste in the latest relevant best available
techniques (BAT) conclusions.

Summary

Level of ambition

EU Taxonomy has more detailed
requirements and thresholds:- Both taxonomies propose the same
threshold of GHG emissions lower than
LESS STRINGENT/
3tCO2e/tH2 (for Colombia the threshold will
AMBITIOUS AND/be reviewed once the corresponding
OR LESS DETAILED
regulation is issued). EU Taxonomy also refers
to the threshold in terms of life-cycle GHG
emissions savings requirement of 73.4% forThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Climate change
adaptation

Colombian Green Taxonomy
EP8. Low-carbon Hydrogen Production

There are no specific compliancerequirements for this economic activity.

EU Taxonomy
3.10 Manufacture of hydrogenmethodology referred to in Article 28(5) of
Directive (EU) 2018/2001 or, alternatively,
using ISO 14067:2018 or ISO 140641:2018.Quantified life-cycle GHG emission
savings are verified in line with Article 30 of
Directive (EU) 2018/2001 where applicable, orby an independent third party. Where the CO2that would otherwise be emitted from the
manufacturing process is captured for the
purpose of underground storage, the CO2 istransported and stored underground, in
accordance with the technical screening
criteria set out in Sections 5.11 and 5.12,
respectively, of this Annex.

Summaryhydrogen.
- For EU Taxonomy the activity also complies
with the life-cycle GHG emissions savings
requirement of 70% for hydrogen-based
synthetic fuels relative to a fossil fuelcomparator of 94gCO2e/MJ.
- For Colombia, hydrogen produced fromfossil fuels or natural gas is not eligible.
- EU Taxonomy proposes to calculate the lifecycle GHG emissions savings using themethodology referred on Directive (EU)2018/2001 or, alternatively, using ISO
14067:2018 or ISO 14064-1:2018.
- Where the CO2 that would otherwise be
emitted from the manufacturing process is
captured for the purpose of undergroundstorage, the CO2 is transported and stored
underground, in accordance with thetechnical screening criteria set out in Sections
5.11 and 5.12, respectively, of (EU)2021/2139.
Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does notaddress adaptation objective. It only
The activity complies with the criteria set out inmentions a generic DNSH to climate change
Appendix A to this Annex.
adaptation, while the EU Taxonomy goes
further on this point and mentions aclassification of climate-related hazards so as
to not do any harm.

Level of ambition

INCOMPARABLE

VERY SIMILAR

23 | P a g e

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
EP8. Low-carbon Hydrogen Production

EU Taxonomy
3.10 Manufacture of hydrogen

Conservation of
ecosystems andbiodiversity

There are no specific compliancerequirements for this economic activity.

Both taxonomies have similar requirements:
The activity complies with the criteria set out in- Please refer to the comparison of the
Appendix D to this Annex.
generic DNSH criteria on this.

Watermanagement

There are no specific compliancerequirements for this economic activity.

Both taxonomies have similar requirements:
The activity complies with the criteria set out in- Please refer to the comparison of the
Appendix B to this Annex.
generic DNSH criteria on this.

Circular economy

Waste and by-products from the
manufacturing process must be treated
There are no specific compliance requirements
according to the waste hierarchy, andfor this economic activity.
ideally recycled in the same process (closedloop).

Pollution control
and prevention

The activity complies with the criteria set out inAppendix C to this Annex. Emissions are within
or lower than the emission levels associatedwith the best available techniques (BAT-AEL)
ranges set out in the relevant best available
techniques (BAT) conclusions, including: thebest available techniques (BAT) conclusions forthe production of chlor-alkali and the best
available techniques (BAT) conclusions forcommon waste water and waste gas
treatment/management systems in thechemical sector; the best available techniques

24 | P a g e

There are no specific compliancerequirements for this economic activity.

Summary

Colombian Green Taxonomy has specificrequirements:- The Colombian Green Taxonomy indicatesthat waste and by-products from the
manufacturing process should be treatedaccording to the waste hierarchy, and ideallyrecycled in the same process (closed loop).

Level of ambition

VERY SIMILAR

MORE STRINGENT/AMBITIOUS AND/OR MOREDETAILEDEU Taxonomy has more requirements:- EU requires compliance with the criteria set
out in Appendix C.
LESS STRINGENT/- EU Taxonomy requires that emissions are
AMBITIOUS AND/
within or lower than the emission levels
OR LESS DETAILED
associated with the best available techniques(BAT-AEL) ranges set out in the latest relevant
best available techniques (BAT) conclusions.

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Economy activity

TSC

25 | P a g e

Colombian Green Taxonomy
EP8. Low-carbon Hydrogen Production

Colombian Green Taxonomy
ETD9. Transmission and distribution ofelectricity from renewable sources
1. All electricity transmission anddistribution infrastructure or equipment insystems that are on a full decarbonization
trajectory* are eligible, except for
infrastructure that is dedicated to creatinga direct connection or expanding an existing
direct connection between a power
production plant whose CO2 emissions
exceed 100 gCO2e/kWh, measured basedon the Life Cycle Energy (LCE), to a
substation or grid.
2. Transmission / distribution infrastructurethat supports the consolidation of
microgrids in non-interconnected areas iseligible.
3. The following activities related to thetransmission and distribution network are
eligible, regardless of whether the system ison a path to full decarbonization:
a. Direct connection or expansion ofexisting direct connection, of low carbon
electricity generation below the thresholdof 100 gCO2e/kWh, measured based on the
PCF, to a substation or grid.
b. Electric vehicle charging stations andinfrastructure, and support for the

EU Taxonomy
3.10 Manufacture of hydrogen(BAT) conclusions for the refining of mineral oil
and gas. No significant cross-media effects
occur.

Summary

Level of ambition

Summary

Level of ambition

Both taxonomies have similar requirements
and thresholds:
Both taxonomies propose:- All electricity transmission and distribution
infrastructure or equipment in systems which
are on a trajectory to full decarbonisation*
are eligible, except for infrastructure that isdedicated for creating a direct connection, or
expanding an existing direct connection
between a power production plant that ismore CO2 intensive than 100gCO2e/kWh,measured on a life-cycle energy (LCE) basis,
and a substation or network.
* The conditions for considering a system on
a decarbonization trajectory are the same. EU
Taxonomy adds a region specification(interconnected European system).
- Transmission / distribution infrastructurethat supports the consolidation of microgrids
in non-interconnected areas is eligible.
- All activities related to the transmission anddistribution network are similar.

VERY SIMILAREU Taxonomy
4.9 Transmission and distribution of electricity
The activity complies with one of the following
criteria:
1. The transmission and distribution
infrastructure or equipment is in an electricity
system that complies with at least one of thefollowing criteria: the system is theinterconnected European system, i.e. theinterconnected control areas of Member
States, Norway, Switzerland and the United
Kingdom, and its subordinated systems; morethan 67% of newly enabled generation capacity
in the system is below the generation thresholdvalue of 100 gCO2e/kWh measured on a life
cycle basis in accordance with electricity
generation criteria, over a rolling five-year
period; the average system grid emissions
factor, calculated as the total annual emissions
from power generation connected to thesystem, divided by the total annual net
electricity production in that system, is below
the threshold value of 100 gCO2e/kWhmeasured on a life cycle basis in accordancewith electricity generation criteria, over arolling five-year period; Infrastructure
dedicated to creating a direct connection or
expanding an existing direct connection

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

26 | P a g e

Colombian Green Taxonomy
ETD9. Transmission and distribution ofelectricity from renewable sources
electrification of transport (see Transport
Sector and Construction Sector).
c. Equipment and infrastructure where theprimary objective is an increase in thegeneration or use of renewable energy.
d. Equipment to increase the control andmonitoring capacity of the electricalsystem, which allows the development andintegration of renewable energy sources.
This includes: sensors and measurement
tools, which include weather sensors toforecast renewable production;communication and control, which includes
advanced software and control rooms,
automation of substations or feeders, andvoltage control capabilities to adapt to amore decentralized renewable power
supply (See ICT Sector).
and. Equipment to bring information tousers, which allows remote action on
consumption (See ICT Sector).
e. Equipment that allows the exchange of
renewable electricity between users.
f. Interconnectors between transmission
systems are eligible, as long as one of thesystems is eligible.

EU Taxonomy
4.9 Transmission and distribution of electricity
between a substation or network and a power
production plant that is more greenhouse gas
intensive than 100 gCO2e/kWh measured on alife cycle basis is not compliant. Installation ofmetering infrastructure that does not meet therequirements of smart metering systems of
Article 20 of Directive (EU) 2019/944 is notcompliant.
2. The activity is one of the following:
construction and operation of directconnection, or expansion of existing directconnection, of low carbon electricity
generation below the threshold of 100
gCO2e/kWh measured on a life cycle basis to a
substation or network; construction andoperation of electric vehicle (EV) charging
stations and supporting electric infrastructure
for the electrification of transport, subject tocompliance with the technical screening
criteria under the transport Section of thisAnnex; installation of transmission anddistribution transformers that comply with theTier 2 (1 July 2021) requirements set out inAnnex I to the Commission Regulation (EU) No
548/2014 and, for medium power transformers
with highest voltage for equipment notexceeding 36 kV, with AAA0 level requirements
on no-load losses set out in standard EN
50588-1. construction/installation andoperation of equipment and infrastructure
where the main objective is an increase of theSummary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
ETD9. Transmission and distribution ofelectricity from renewable sources

EU Taxonomy
4.9 Transmission and distribution of electricity
generation or use of renewable electricity
generation; installation of equipment toincrease the controllability and observability ofthe electricity system and to enable thedevelopment and integration of renewableenergy sources, including: sensors andmeasurement tools (including meteorologicalsensors for forecasting renewableproduction);communication and control(including advanced software and control
rooms, automation of substations or feeders,and voltage control capabilities to adapt tomore decentralized renewable
infeed).installation of equipment such as, but
not limited to future smart metering systems
or those replacing smart metering systems inline with Article 19 of Directive (EU) 2019/944
of the European Parliament and of the Council,
which meet the requirements of Article 20 of
Directive (EU) 2019/944, able to carryinformation to users for remotely acting on
consumption, including customer data hubs;
construction/installation of equipment to allow
for exchange of specifically renewableelectricity between users; construction andoperation of interconnectors between
transmission systems, provided that one of thesystems is compliant. For the purposes of thisSection, the following specifications apply: therolling five-year period used in determining
compliance with the thresholds is based on fiveconsecutive historical years, including the year

27 | P a g e

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
ETD9. Transmission and distribution ofelectricity from renewable sources

EU Taxonomy
4.9 Transmission and distribution of electricity
for which the most recent data are available; a‘system’ means the power control area of thetransmission or distribution network where theinfrastructure or equipment is installed;transmission systems may include generation
capacity connected to subordinateddistribution systems; distribution systems
subordinated to a transmission system that isdeemed to be on a trajectory to fulldecarbonisation may also be deemed to be ona trajectory to full decarbonisation; todetermine compliance, it is possible to considera system covering multiple control areas which
are interconnected and with significant energy
exchanges between them, in which case theweighted average emissions factor across all
included control areas is used, and individual
subordinated transmission or distribution
systems within that system is not required todemonstrate compliance separately; it ispossible for a system to become non-compliant
after having previously been compliant. In
systems that become non-compliant, no newtransmission and distribution activities arecompliant from that moment onward, until thesystem complies again with the threshold(except for those activities that are always
compliant, see above). Activities insubordinated systems may still be compliant,where those subordinated systems meet thecriteria of this Section; a direct connection or
expansion of an existing direct connection to

28 | P a g e

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
ETD9. Transmission and distribution ofelectricity from renewable sources

EU Taxonomy
4.9 Transmission and distribution of electricity

Summary

Level of ambition

production plants includes infrastructure that is
indispensable to carry the associated electricity
from the power generating facility to a
substation or to the network.

Climate change
adaptation

Conservation of
ecosystems andbiodiversity

29 | P a g eBoth taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does notaddress adaptation objective. It only
There are no specific compliance
The activity complies with the criteria set out inmentions a generic DNSH to climate change
requirements for this economic activity.
Appendix A to this Annex.
adaptation, while the EU Taxonomy goes
further on this point and mentions aclassification of climate-related hazards so as
not to do any harm.
Both taxonomies have similar requirements:- Both taxonomies have similar generic DNSH.
- Both taxonomies have the requirement to- Avoid possible negative impacts of
avoid possible negative impacts ofunderground power lines on marine andunderground power lines on marine andterrestrial ecosystems (proven by anterrestrial ecosystems (proven by anenvironmental impact study). - Avoid routes
environmental impact study). Avoid routes
with strong associated negativewith strong associated negativeenvironmental impacts.
The activity complies with the criteria set out
environmental impacts.
- Respect applicable rules and regulationsin Appendix D to this Annex.
- Colombian Green Taxonomy call to respect
to limit the impact of electromagnetic
applicable rules and regulations to limit theradiation on human health, particularly
impact of electromagnetic radiation on
those established by the International
human health, particularly those established
Commission on Protection against Nonby the International Commission for
Ionizing Radiation, in the case of highProtection against Non-Ionizing Radiation, involtage overhead lines.
the case of high-voltage overhead lines. Thisrequirement is addressed in the DNSH on
pollution for the EU Taxonomy.

INCOMPARABLE

VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
ETD9. Transmission and distribution ofelectricity from renewable sources

Watermanagement

There are no specific compliancerequirements for this economic activity.

Circular economy

There are no specific compliancerequirements for this economic activity.

Pollution control
and prevention

Do not use equipment, such astransformers or generators, that containpolychlorinated biphenyl (PCB)-based
electrical fluid.

30 | P a g e

EU Taxonomy
4.9 Transmission and distribution of electricity

Summary

Both taxonomies have similar requirements:
There are no specific compliance requirements- Please refer to the comparison of thefor this economic activity.
generic DNSH criteria on this.

Both taxonomies have similar requirements:- Both taxonomies requires that a waste
management plan is in place and ensures
A waste management plan is in place andmaximal reuse or recycling at end of life inensures maximal reuse or recycling at end ofaccordance with the waste hierarchy,
life in accordance with the waste hierarchy,
including through contractual agreements
including through contractual agreements with
with waste management partners, reflectionwaste management partners, reflection inin financial projections or official project
financial projections or official project
documentation. Colombian Green Taxonomy
documentation.
includes the requirements in generic DNSH,
while the EU Taxonomy does it throughspecific requirements.
Overground high voltage lines: for construction
site activities, activities follow the principles of Both taxonomies have similar requirements:
the IFC General Environmental, Health, and- For both, the activities must respect
Safety Guidelines. activities respect applicable applicable norms and regulations to limit
norms and regulations to limit impact ofimpact of electromagnetic radiation onelectromagnetic radiation on human health,human health. This requirement is addressed
including for activities carried out in the Union, in the DNSH on conservation for Colombian
the Council recommendation on the limitation Green Taxonomy.
of exposure of the general public to- Do not use equipment, such as transformers
electromagnetic fields (0 Hz to 300 GHz) andor generators, that contain electrical fluidfor activities carried out in third countries, the based on polychlorinated biphenyls (PCBs).
1998 Guidelines of International Commission

Level of ambition

VERY SIMILAR

VERY SIMILAR

VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
ETD9. Transmission and distribution ofelectricity from renewable sources

EU Taxonomy
4.9 Transmission and distribution of electricity

Summary

Level of ambition

Summary

Level of ambition

Both taxonomies have similar requirement
and thresholds:- All electricity storage activities are eligible
under the taxonomies and are subject toregular review. Pumped hydro storage isincluded. For Colombia, it must meet thecriteria for the activity of generating
electricity from hydroelectric energy.
- Eligibility criteria for Demand SideManagement (load shedding and load
shifting) activities are available under thetransmission and distribution of electricity
criteria.

VERY SIMILAR

on Non-Ionizing Radiation Protection(ICNIRP)(183).Activities do not use PCBs
polychlorinated biphenyls.
Economy activity

TSC

Climate change
adaptation

Colombian Green Taxonomy
EA10. Storage of electricity
All electricity storage activities are eligible
under the Taxonomy. In any case, thiscriterion is subject to periodic review.
Note 1: Eligibility criteria for demand side
management activities (load shedding andload shifting) are available under thecriteria for transmission and distribution ofelectricity from renewable sources, within
the framework of the energy production
activity. electricity from hydroelectric
power.
Note 2: Pumped storage hydropower mustmeet the criteria
exposed in the activity of electricity
generation from hydroelectric energy.

There are no specific compliancerequirements for this economic activity.

EU Taxonomy
4.10 Storage of electricity
The activity is the construction and operationof electricity storage including pumped
hydropower storage. Where the activity
includes chemical energy storage, the mediumof storage (such as hydrogen or ammonia)
complies with the criteria for manufacturing of
the corresponding product specified in Sections
3.7 to 3.17 of this Annex. In case of usinghydrogen as electricity storage, wherehydrogen meets the technical screening criteria
specified in Section 3.10 of this Annex, reelectrification of hydrogen is also consideredpart of the activity.

Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does notaddress adaptation objective. It only
The activity complies with the criteria set out inmentions a generic DNSH to climate change
Appendix A to this Annex.
adaptation, while the EU Taxonomy goes
further on this point and mentions aclassification of climate-related hazards so as
to not do any harm.

INCOMPARABLE

VERY SIMILAR

31 | P a g e

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
EA10. Storage of electricity

EU Taxonomy
4.10 Storage of electricity

Conservation of
ecosystems andbiodiversity

There are no specific compliancerequirements for this economic activity.

Both taxonomies have similar requirements:
The activity complies with the criteria set out in- Please refer to the comparison of the
Appendix D to this Annex.
generic DNSH criteria on this.

Watermanagement

There are no specific compliancerequirements for this economic activity.

In case of pumped hydropower storage notconnected to a river body, the activity complies
with the criteria set out in Appendix B to thisAnnex. In case of pumped hydropower storage
connected to a river body, the activity complies
with the criteria for DNSH to sustainable use
and protection of water and marine resources
specified in Section 4.5 (Electricity production
from hydropower).

Circular economy

There are no specific compliancerequirements for this economic activity.

Pollution control
and prevention

There are no specific compliancerequirements for this economic activity.

32 | P a g e

Summary

EU Taxonomy has specific requirements:-In case of pumped hydropower storage notconnected to a river body, the activity
complies with the criteria set out in Appendix
B.
- In case of pumped hydropower storage
connected to a river body, the activity
complies with the criteria for DNSH tosustainable use and protection of water andmarine resources specified in electricity
production from hydropower.
Both taxonomies have similar requirements:- Both have the same criteria: The activity
A waste management plan is in place andassesses availability of and, where feasible,
ensures maximal reuse or recycling at end ofuses equipment and components of highlife in accordance with the waste hierarchy,
durability and recyclability and that are easy
including through contractual agreements withto dismantle and refurbish.
waste management partners, reflection in
Note: Colombian Green Taxonomy includes
financial projections or official project
the requirements in generic DNSH, while EU
documentation.
Taxonomy does it through specificrequirements.
Both taxonomies have similar requirements:
There are no specific compliance requirements- Please refer to the comparison of thefor this economic activity.
generic DNSH criteria on this.

Level of ambition

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILEDVERY SIMILAR

VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
EA10. Storage of electricity

EU Taxonomy
4.10 Storage of electricity

Summary

Level of ambition

Economy activity

Colombian Green Taxonomy
EA11. Storage of thermal energy

EU Taxonomy
4.11 Storage of thermal energy

Summary

Level of ambition

All thermal energy storage is eligible under
the Taxonomy, including undergroundthermal energy storage (UTES) or
groundwater thermal energy storage(ATES). In any case, this criterion is subject
to periodic review.

The activity stores thermal energy, including
Underground Thermal Energy Storage (UTES)
or Aquifer Thermal Energy Storage (ATES).

Both taxonomies have similar requirement
and thresholds:- All thermal energy storage is eligible under
the Taxonomy (including Thermal Energy
Storage (UTES) or Aquifer Thermal Energy
Storage (ATES), subject to regular review.

VERY SIMILAR

Climate change
adaptation

There are no specific compliancerequirements for this economic activity.

Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does notaddress adaptation objective. It only
The activity complies with the criteria set out inmentions a generic DNSH to climate change
Appendix A to this Annex.
adaptation, while the EU Taxonomy goes
further on this point and mentions aclassification of climate-related hazards so as
not to do any harm.

INCOMPARABLE

Conservation of
ecosystems andbiodiversity

There are no specific compliancerequirements for this economic activity.

Both taxonomies have similar requirements:
The activity complies with the criteria set out in- Please refer to the comparison of the
Appendix D to this Annex.
generic DNSH criteria on this.

VERY SIMILAR

TSC

VERY SIMILAR

33 | P a g e

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Watermanagement

Colombian Green Taxonomy
EA11. Storage of thermal energy

EU Taxonomy
4.11 Storage of thermal energy

There are no specific compliancerequirements for this economic activity.

For Aquifer Thermal Energy Storage, theactivity complies with the criteria set out inAppendix B to this Annex.

Both taxonomies have similar requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.
Both taxonomies have similar requirements:- Both have the same criteria: The activity
assesses availability of and, where feasible,
uses equipment and components of highdurability and recyclability and that are easy
to dismantle and refurbish.
Note: Colombian Green Taxonomy includes
the requirements in generic DNSH, while EU
Taxonomy does it through specificrequirements.

VERY SIMILAR

Summary

Level of ambition

Circular economy

There are no specific compliancerequirements for this economic activity.

A waste management plan is in place andensures maximal reuse, remanufacturing or
recycling at end of life, including throughcontractual agreements with waste
management partners, reflection in financial
projections or official project documentation.

Pollution control
and prevention

There are no specific compliancerequirements for this economic activity.

Both taxonomies have similar requirements:
There are no specific compliance requirements- Please refer to the comparison of thefor this economic activity.
generic DNSH criteria on this.

VERY SIMILAR

Economy activity

Colombian Green Taxonomy
EA12. Low-carbon hydrogen storage

EU Taxonomy
4.12 Storage of hydrogen

Summary

Level of ambition

Construction of low-carbon hydrogenstorage assets and infrastructure is eligible(eg. hydrogen fueling stations).

The activity is one of the following:
construction of hydrogen storage facilities;
conversion of existing underground gas storage
facilities into storage facilities dedicated tohydrogen-storage; operation of hydrogen

Both taxonomies have similar requirement
and thresholds:- Both taxonomies cover construction ofhydrogen storage assets. EU Taxonomy
considers specifies on conversion of existing

VERY SIMILAR

TSC

34 | P a g e

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
EA12. Low-carbon hydrogen storage

EU Taxonomy
4.12 Storage of hydrogenstorage facilities where the hydrogen stored in
the facility meets the criteria for manufactureof hydrogen set out in Section 3.10. of thisAnnex.

Summary

underground gas storage facilities intostorage facilities dedicated to hydrogenstorage; and operation of hydrogen storage
facilities where the hydrogen stored in thefacility meets the criteria for manufacture ofhydrogen
Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does notaddress adaptation objective. It only
The activity complies with the criteria set out inmentions a generic DNSH to climate change
Appendix A to this Annex.
adaptation, while the EU Taxonomy goes
further on this point and mentions aclassification of climate-related hazards so as
not to do any harm.

Level of ambition

Climate change
adaptation

There are no specific compliancerequirements for this economic activity.

Conservation of
ecosystems andbiodiversity

There are no specific compliancerequirements for this economic activity.

Both taxonomies have similar requirements:
The activity complies with the criteria set out in- Please refer to the comparison of the
Appendix D to this Annex.
generic DNSH criteria on this.

VERY SIMILAR

Water
management

There are no specific compliancerequirements for this economic activity.

Both taxonomies have similar requirements:
There are no specific compliance requirements- Please refer to the comparison of thefor this economic activity.
generic DNSH criteria on this.

VERY SIMILAR

Circular economy

35 | P a g e

INCOMPARABLE

VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
EA12. Low-carbon hydrogen storage

There are no specific compliancerequirements for this economic activity.

Pollution control
and prevention

There are no specific compliancerequirements for this economic activity.

Economy activity

Colombian Green Taxonomy
EM13. Manufacture of biomass, biofuelsand biogas

TSC

36 | P a g e

EU Taxonomy
4.12 Storage of hydrogen

Summary

Level of ambition

A waste management plan is in place andensures maximal reuse, remanufacturing or
recycling at end of life, including throughcontractual agreements with waste
management partners, reflection in financial
projections or official project documentation.

Both taxonomies have similar requirements:- Both have the same criteria: The activity
assesses availability of and, where feasible,
uses equipment and components of highdurability and recyclability and that are easy
to dismantle and refurbish.
Note: Colombian Green Taxonomy includes
the requirements in generic DNSH, while EU
Taxonomy does it through specificrequirements.

In the case of storage above five tonnes, theactivity complies with Directive 2012/18/EU of
the European Parliament and of the Council.

EU Taxonomy has specific requirements:- In the case of storage above five tonnes, theactivity complies with Directive 2012/18/EU.
There are no specific requirements forpollution control and prevention in the
Colombian Green Taxonomy.

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILED

Summary

Level of ambition

EU Taxonomy has more detailed
requirements and thresholds:- Although the activities have different uses,
both are aimed at the manufacture ofbiomass, biofuels and biogas.
- Colombian Green Taxonomy indicates thatraw material must meet the eligibility criteria
established for the Waste Management andEmissions Capture sector and AFOLU sector.
While EU Taxonomy provides specificrequirements for this feedstock according to

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILEDEU Taxonomy
4.13 Manufacture of biogas and biofuels foruse in transport and of bioliquids
1. Agricultural biomass used for the
1. Biomass and biofuel manufacturing is
manufacture of biogas or biofuels for use ineligible if the feedstock meets the eligibility transport and for the manufacture of bioliquids
criteria established for the AFOLU sector
complies with the criteria laid down in Article(See Chapter 3).
29, paragraphs 2 to 5, of Directive (EU)
2. Biogas manufacturing is eligible if the raw 2018/2001. Forest biomass used for thematerial meets the eligibility criteria
manufacture of biogas or biofuels for use inestablished for the Waste Management and transport and for the manufacture of bioliquids
Emissions Capture Sector, and AFOLU (See complies with the criteria laid down in Article
Chapter 3).
29, paragraphs 6 and 7, of that Directive. Foodand feed crops are not used for theThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Climate change
adaptation

37 | P a g e

Colombian Green Taxonomy
EM13. Manufacture of biomass, biofuelsand biogas

There are no specific compliancerequirements for this economic activity.

EU Taxonomy
4.13 Manufacture of biogas and biofuels foruse in transport and of bioliquids
manufacture of biofuels for use in transportand for the manufacture of bioliquids.
2. The greenhouse gas emission savings fromthe manufacture of biofuels and biogas for use
in transport and from the manufacture of
bioliquids are at least 65 % in relation to the
GHG saving methodology and the relative fossil
fuel comparator set out in Annex V to Directive(EU) 2018/2001.
3. Where the manufacture of biogas relies onanaerobic digestion of organic material, theproduction of the digestate meets the criteria
in Sections 5.6 and criteria 1 and 2 of Section
5.7 of this Annex, as applicable.
4. Where the CO2 that otherwise would beemitted from the manufacturing process is
captured for the purpose of undergroundstorage, the CO2 is transported and stored
underground in accordance with the technicalscreening criteria set out in Sections 5.11 and5.12 of this Annex.

Summary

Level of ambition

its origin. It also includes some thresholds
related to the reduction of GHG emissions (atleast 65 % in relation to the GHG saving
methodology and the relative fossil fuelcomparator set out in Annex V to Directive(EU) 2018/2001) and criteria for the
production of biodigestate when the biogas
produced is based on anaerobic digestion.

Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does notaddress adaptation objective. It only
The activity complies with the criteria set out inmentions a generic DNSH to climate change
Appendix A to this Annex.
adaptation, while the EU Taxonomy goes
further on this point and mentions aclassification of climate-related hazards so as
not to do any harm.

INCOMPARABLE

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
EM13. Manufacture of biomass, biofuelsand biogas

Conservation of
ecosystems andbiodiversity

Colombian Green Taxonomy has specificrequirements:
1. If the feedstock is biomass (excluding
Colombia includes requirements for raw
industrial and municipal biowaste):material such as is biomass (excluding
a. Full sourcing traceability must be
industrial and municipal biowaste). It requires
established through the relevant chain ofthat:custody management system and- Full traceability of the supply through thecompliance with the general compliance
relevant chain of custody management
requirements and AFOLU sector specificsystem must be established and compliancecompliance requirements (See Chapter 3)
with general compliance requirements and
MORE STRINGENT/
demonstrated, through the proper
The activity complies with the criteria set out in AFOLU sector-specific compliance
AMBITIOUS AND/
verification systems.
Appendix D to this Annex.
requirements must be demonstrated through
OR MOREb. All forest biomass used in the process
appropriate verification systems.
DETAILED
must comply with the forestry regulatory- All forest biomass used in the process must
framework and the criteria established incomply with the forestry regulatory
the forestry sector (See Chapter 3).
framework and the criteria established in thec. The biomass used must adhere to theforestry sector.
requirements defined in the national- The biomass used shall conform to theregulations for biomass and biofuels, and torequirements defined in the national biomass
those requirements defined in the forestry
and biofuels regulations, and to thosesection of the Taxonomy (See Chapter 3).
requirements defined in the forestry sectionof the Taxonomy.

Watermanagement

There are no specific compliancerequirements for this economic activity.

Circular economy

38 | P a g e

EU Taxonomy
4.13 Manufacture of biogas and biofuels foruse in transport and of bioliquids

Summary

Both taxonomies have similar requirements:
The activity complies with the criteria set out in- Please refer to the comparison of the
Appendix B to this Annex.
generic DNSH criteria on this.

Level of ambition

VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Pollution control
and prevention

39 | P a g e

Colombian Green Taxonomy
EM13. Manufacture of biomass, biofuelsand biogas
1. If the raw material is industrial biowaste(including those from food industries) or
municipal biowaste:a. Solid biowaste used in the manufacturing
process must come from waste streams
separated by sources and collected
separately (non-hazardous); that is, theycannot be separated from the mixed
residues.
b. Bio-waste must comply with the waste
regulatory framework and with national,
regional and local waste management
plans; in particular, with the principle ofproximity.
c. When municipal biowaste is used as
feedstock, the project is complementaryand does not compete with the existing
municipal biowaste management
infrastructure.
2. If the feedstock is biogas, it must meetthe eligibility criteria and compliancerequirements set out in the sectoral annex
for Waste Management and Emissions
Capture.

There are no specific compliancerequirements for this economic activity.

EU Taxonomy
4.13 Manufacture of biogas and biofuels foruse in transport and of bioliquids

Summary

Level of ambition

Colombian Green Taxonomy has specificrequirements:
Colombia includes requirements for raw
material such as industrial biowaste(including food industry waste) or municipal
biowaste. It requires that:- Solid biowaste should come out of sourceseparated waste streams and collected
separately.
- Bio-waste must comply with the waste
There are no specific compliance requirements
regulatory framework and with national,
for this economic activity.
regional and local waste management plans.
- Where municipal biowaste is used as
feedstock, the project is complementary to
and does not compete with the existing
municipal biowaste management
infrastructure.
- If the raw material is biogas, it must meetthe eligibility criteria and compliancerequirements set in Waste Management andEmissions Capture.

MORE STRINGENT/AMBITIOUS AND/OR MOREDETAILEDFor biogas production, a gas-tight cover on thedigestate storage is applied. For anaerobic
digestion plants treating over 100 tonnes perday, emissions to air and water are within or
lower than the emission levels associated withthe best available techniques (BAT-AEL) ranges
set for anaerobic treatment of waste in thelatest relevant best available techniques (BAT)

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILEDEU Taxonomy has specific requirements:- For biogas production, a gas-tight cover on
the digestate storage is applied.
- Anaerobic digestion plants treating over 100
tonnes per day, emissions to air and water
are within or lower than the emission levels
associated with the best available techniques(BAT-AEL) ranges set for anaerobic treatment

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
EM13. Manufacture of biomass, biofuelsand biogas

Colombian Green Taxonomy

EU Taxonomy
4.13 Manufacture of biogas and biofuels foruse in transport and of bioliquids
conclusions, including the best available
techniques (BAT) conclusions for waste
treatment (186). No significant cross-media
effects occur. In case of anaerobic digestion oforganic material, where the produced
digestate is used as fertilizer or soil improver,either directly or after composting or any othertreatment, it meets the requirements for
fertilizing materials set out in Component
Material Categories (CMC) 4 and 5 fordigestate or CMC 3 for compost, as applicable,
in Annex II to Regulation EU 2019/1009 or
national rules on fertilizers or soil improvers for
agricultural use.

Summary

Level of ambitionof waste in the latest relevant best available
techniques (BAT) conclusions.
- For anaerobic digestion of organic material,
where the produced digestate is used as
fertilizer or soil improver, either directly orafter composting or any other treatment, it
meets the requirements for fertilizing
materials set out in Component Material
Categories (CMC) 4 and 5 in Annex II toRegulation (EU) 2019/1009 or national rules
on fertilizers or soil improvers for agriculturaluse.

EU Taxonomy
4.17 Cogeneration of heat/cool and powerfrom solar energy
4.21 Production of heat/cool from solar
thermal heating

Summary

Level of ambition

TSC

This activity is directly eligible and iscurrently exempt from performing a life
cycle assessment.

The activity consists in the cogeneration ofelectricity and heat/cool from solar energy.
The activity produces heat/cool using solar
thermal heating.

Both taxonomies have similar requirement
and thresholds:- For both taxonomies this activity is directly
eligible and is exempted from performing alife cycle assessment.

VERY SIMILAR

Climate change
adaptation

There are no specific compliancerequirements for this economic activity.

Both taxonomies address DNSH on CC
The activity complies with the criteria set out in
adaptation differently:
Appendix A to this Annex.
- Colombian Green Taxonomy still does not

INCOMPARABLE

Economy activity

40 | P a g e

EC14. Cogeneration of heat/cooling andpower from concentrated solar energy

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy
Economy activity

EC14. Cogeneration of heat/cooling andpower from concentrated solar energy

EU Taxonomy
4.17 Cogeneration of heat/cool and powerfrom solar energy
4.21 Production of heat/cool from solar
thermal heating

Summary

Level of ambition

address adaptation objective. It only
mentions a generic DNSH to climate change
adaptation, while the EU Taxonomy goes
further on this point and mentions aclassification of climate-related hazards so as
not to do any harm.

Conservation of
ecosystems andbiodiversity

Watermanagement

Circular economy

41 | P a g e

Avoid possible negative impacts on birds
due to the high temperatures generated by
the plants.

Both taxonomies have similar requirements:- Please refer to the comparison of the
The activity complies with the criteria set out in generic DNSH criteria on this. Colombian
Appendix D to this Annex.
Green Taxonomy specifies on avoid impacts
to birdlife from the high temperaturesgenerated by the plant.

VERY SIMILAR

Avoid possible negative impacts of coolingsystems on water resources.

Both taxonomies have similar requirements:- Both taxonomies have similar generic DNSH.
There are no specific compliance requirements
Colombian Green Taxonomy specifies onfor this economic activity.
avoid impacts of the cooling system on water
resources.

VERY SIMILAR

Both taxonomies have similar requirements:- Both taxonomies have the same criteria:
The activity assesses availability of and,
where feasible, uses equipment andcomponents of high durability andrecyclability and that are easy to dismantle
and refurbish.
Note: Colombian Green Taxonomy includes
the requirements in generic DNSH, while EU

VERY SIMILAR

There are no specific compliancerequirements for this economic activity.

The activity assesses availability of and, where
feasible, uses equipment and components ofhigh durability and recyclability and that areeasy to dismantle and refurbish.

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy
Economy activity

EC14. Cogeneration of heat/cooling andpower from concentrated solar energy

EU Taxonomy
4.17 Cogeneration of heat/cool and powerfrom solar energy
4.21 Production of heat/cool from solar
thermal heating

Summary

Level of ambition

Taxonomy does it through specificrequirements.

Pollution control
and prevention

There are no specific compliancerequirements for this economic activity.

Colombian Green Taxonomy
Economy activity

TSC

42 | P a g e

EC15. Cogeneration of heat/cooling andpower from geothermal energy
Any combined heat/cool and power
technology can be included in theTaxonomy if it can demonstrate that the life
cycle impacts to produce 1 kWh ofheat/cool and power are below the current
threshold, using ISO 14067. or a product of
the GHG protocol, such as the PCF. The full
assessment of the PCF must be subject toperiodic review.

Both taxonomies have similar requirements:
There are no specific compliance requirements- Please refer to the comparison of thefor this economic activity.
generic DNSH criteria on this.

VERY SIMILAREU Taxonomy
4.18 Cogeneration of heat/cool and powerfrom geothermal energy
4.22 Production of heat/cool from geothermalenergySummary

Level of ambition-The life-cycle GHG emissions from the
combined generation of heat/cool and power(191) from geothermal energy are lower than
100gCO2e per 1 kWh of energy output fromthe combined generation. Life-cycle GHG
emissions are calculated based on projectspecific data, where available, using
Commission Recommendation 2013/179/EU
or, alternatively, using ISO 14067:2018 or ISO

Both taxonomies have similar requirement
and thresholds:- For both taxonomies any cogeneration
technology can be included if it can bedemonstrated, using an ISO 14067 or a GHG
Protocol Product Lifecycle Standardcompliant Product Carbon Footprint (PCF)
assessment, that the life cycle impacts for
producing 1 kWh of heat/cool and power are

VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy
Economy activity

EC15. Cogeneration of heat/cooling andpower from geothermal energy
Note: The cogeneration threshold is thesum of combined heat/cold and power lessthan 100 gCO2e/kWh.

EU Taxonomy
4.18 Cogeneration of heat/cool and powerfrom geothermal energy
4.22 Production of heat/cool from geothermalenergy14064-1:2018. Quantified life cycle GHG
emissions are verified by an independent third
party.
-The life cycle GHG emissions from thegeneration of heat/cool from geothermalenergy are lower than 100 gCO2e/kWh.
Lifecycle GHG emissions are calculated basedon project-specific data, where available, using
Commission Recommendation 2013/179/EU
or, alternatively, using ISO 14067:2018 or ISO
14064-1:2018. Quantified life cycle GHG
emissions are verified by an independent third
party.

Summary

below the declining threshold. The full PCF
assessment shall be subjected to review.
- EU Taxonomy includes a declining thresholdof net-0gCO2e/kWh by 2050 that will be
reduced every 5 years. For activities that go
beyond 2050, it must be technically feasible
to reach net-zero emissions.
Note: The Cogeneration threshold is the
combined heat/cool and power threshold of
100 gCO2e/kWh.

Climate change
adaptation

There are no specific compliancerequirements for this economic activity.

Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does notaddress the adaptation objective. It only
The activity complies with the criteria set out inmentions a generic DNSH to climate change
Appendix A to this Annex.
adaptation, while the EU Taxonomy goes
further on this point and mentions aclassification of climate-related hazards to
not do any harm.

Conservation of
ecosystems andbiodiversity- Prevent non-condensable geothermalgases with specific environmental threats,such as H2S, CO2 and CH4, which arereleased from flash steam and dry steam
power plants from this activity.
- Binary plants have closed systems and do

Both taxonomies have similar requirements:
The activity complies with the criteria set out in- Please refer to the comparison of the
Appendix D to this Annex.
generic DNSH criteria on this.

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Level of ambition

INCOMPARABLE

VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy
Economy activity

EC15. Cogeneration of heat/cooling andpower from geothermal energy

EU Taxonomy
4.18 Cogeneration of heat/cool and powerfrom geothermal energy
4.22 Production of heat/cool from geothermalenergySummary

Level of ambition

not emit steam.
- Avoid possible emissions to surface andgroundwater.
- Thermal anomalies associated with waste
heat discharge should not exceed 3°K for
groundwater environments or 1.5°K for
surface water.

Water
management

Circular economy

Pollution control
and prevention

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There are no specific compliancerequirements for this economic activity.

Both taxonomies have similar requirements:
The activity complies with the criteria set out in- Please refer to the comparison of the
Appendix B to this Annex.
generic DNSH criteria on this.

VERY SIMILAR

There are no specific compliancerequirements for this economic activity.

Colombian Green Taxonomy has genericrequirements while EU Taxonomy does not
There are no specific compliance requirements have generic DNSH on circular economy:
for this economic activity.
- Please refer to the comparison of thegeneric DNSH criteria on this.

MORE STRINGENT/AMBITIOUS AND/OR MOREDETAILED

There are no specific compliancerequirements for this economic activity.

For the operation of high-enthalpy geothermalenergy systems, adequate abatement systems
are in place to reduce emission levels in order
not to hamper the achievement of air quality
limit values set out in Directives 2004/107/EC
and 2008/50/EC.

Both taxonomies have similar requirements:- Both taxonomies require control andprevent emissions of non-condensable
geothermal gases with specific environmental
threats, such as H2S, CO2, and CH4, which
are often released from flash-steam and dry-VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy
Economy activity

EC15. Cogeneration of heat/cooling andpower from geothermal energy

EU Taxonomy
4.18 Cogeneration of heat/cool and powerfrom geothermal energy
4.22 Production of heat/cool from geothermalenergySummary

Level of ambition

steam power plants.
- For both taxonomies the binary plants
ideally represent closed systems, and no
steam is emitted.
- Both require avoiding possible emissions tosurface and underground water.
- Prevent thermal anomalies associated withthe discharge of waste heat should notexceed 3°K for groundwater environments or
1.5°K for surface water environments,
respectively.
Colombian Green Taxonomy

Economy activity

TSC

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EU Taxonomy
4.20 Cogeneration of heat/cool and power
EC16. Cogeneration of heat/cold andfrom bioenergy
energy from biomass, biofuels, and biogas
4.24 Production of heat/cool from bioenergy
1. Agricultural biomass used in the activity
Any combined heat/cool and powercomplies with the criteria laid down in Article
technology can be included in the29, paragraphs 2 to 5, of Directive (EU)
Taxonomy if it can demonstrate that the life 2018/2001. Forest biomass used in the activity
cycle impacts to produce 1 kWh ofcomplies with the criteria laid down in Article
heat/cool and power are below the current 29, paragraphs 6 and 7 of that Directive.
threshold, using ISO 14067. or a product of 2. The greenhouse gas emission savings fromthe GHG protocol, such as the PCF. The full the use of biomass in cogeneration installations
assessment of the PCF must be subject toare at least 80 % in relation to the GHG
periodic review.
emission saving methodology and fossil fuelNote: The cogeneration threshold is thecomparator set out in Annex VI to Directive
sum of combined heat/cold and power less (EU) 2018/2001.
than 100 gCO2e/kWh.
3. Where the cogeneration installations rely on
anaerobic digestion of organic material, theSummary

Level of ambition

EU Taxonomy has more detailed
requirements and thresholds:- Colombian Green Taxonomy proposes athreshold below the current threshold (100gCO2e/kWh) to produce 1 kWh ofheat/cooling and electricity by complying
with ISO 14067 or a GHG protocol productsuch as PCF.
- EU Taxonomy includes the criteria forbiomass from agriculture set out in Article 29
of Directive (EU) 2018/2001.
- Also provides rules for calculating thegreenhouse gas impact of biomass fuels andtheir fossil fuel comparators (at least 80 % in

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILEDThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy
Economy activity

EC16. Cogeneration of heat/cold andenergy from biomass, biofuels, and biogas

Climate change
adaptation

There are no specific compliancerequirements for this economic activity.

Conservation of
ecosystems andbiodiversity

1. If the feedstock is biomass (excluding
industrial and municipal biowaste):a. Full sourcing traceability must be
established through the relevant chain ofcustody management system andcompliance with the general compliancerequirements and AFOLU sector specificcompliance requirements (See Chapter 3)
demonstrated, through the proper
verification systems.
b. All forest biomass used in the process
must comply with the forestry regulatory
framework and the criteria established in

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EU Taxonomy
4.20 Cogeneration of heat/cool and powerfrom bioenergy
4.24 Production of heat/cool from bioenergy
production of the digestate meets the criteria
in Sections 5.6 and criteria 1 and 2 of Section
5.7 of this Annex, as applicable.
4. Points 1 and 2 do not apply to cogeneration
installations with a total rated thermal input
below 2 MW and using gaseous biomass
fuels.

Summary

Level of ambition

relation to the GHG saving methodology).
- Where the cogeneration installations rely on
anaerobic digestion of organic material, theproduction of the digestate meets the criteriain "Anaerobic digestion of bio-waste" activity.
These points do not apply to heat generation
installations with a total rated thermal input
below 2 MW and using gaseous biomass
fuels.
Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does notaddress adaptation objective. It only
The activity complies with the criteria set out inmentions a generic DNSH to climate change
INCOMPARABLE
Appendix A to this Annex.
adaptation, while the EU Taxonomy goes
further on this point and mentions aclassification of climate-related hazards so as
not to do any harm.
Colombian Green Taxonomy has specificrequirements:
Colombia includes requirements for raw
material such as is biomass (excluding
industrial and municipal biowaste). It requires
MORE STRINGENT/that:
The activity complies with the criteria set out in
AMBITIOUS AND/- Full traceability of the supply through the
Appendix D to this Annex.
OR MORE
relevant chain of custody management
DETAILEDsystem must be established and compliancewith general compliance requirements and
AFOLU sector-specific compliancerequirements must be demonstrated throughappropriate verification systems.

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy
Economy activity

EC16. Cogeneration of heat/cold andenergy from biomass, biofuels, and biogas
the forestry sector (See Chapter 3).
c. The biomass used must adhere to therequirements defined in the national
regulations for biomass and biofuels, and to
those requirements defined in the forestry
section of the Taxonomy (See Chapter 3).

EU Taxonomy
4.20 Cogeneration of heat/cool and powerfrom bioenergy
4.24 Production of heat/cool from bioenergy

Summary

Level of ambition- All forest biomass used in the process mustcomply with the forestry regulatory
framework and the criteria established in theforestry sector.
- The biomass used shall conform to therequirements defined in the national biomass
and biofuels regulations, and to thoserequirements defined in the forestry sectionof the Taxonomy.

Watermanagement

There are no specific compliancerequirements for this economic activity.

Both taxonomies have similar requirements:
The activity complies with the criteria set out in- Please refer to the comparison of the
Appendix B to this Annex.
generic DNSH criteria on this.

VERY SIMILAR

Circular economy

1. If the raw material is industrial biowaste(including those from food industries) or
municipal biowaste:
to. Solid biowaste used in the
manufacturing process must come fromwaste streams separated by sources andcollected separately (non-hazardous); thatis, they cannot be separated from themixed residues.
b. Bio-waste must comply with the waste
regulatory framework and with national,
regional and local waste management
plans; in particular, with the principle ofproximity.

Colombian Green Taxonomy has specificrequirements:
Colombia includes requirements for raw
material such as industrial biowaste(including food industry waste) or municipal
biowaste. It requires that:
There are no specific compliance requirements - Solid biowaste should come out of sourcefor this economic activity.
separated waste streams and collected
separately.
- Bio-waste must comply with the waste
regulatory framework and with national,
regional and local waste management plans.
- Where municipal biowaste is used as
feedstock, the project is complementary to

MORE STRINGENT/AMBITIOUS AND/OR MOREDETAILED

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This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy
Economy activity

EC16. Cogeneration of heat/cold andenergy from biomass, biofuels, and biogas

EU Taxonomy
4.20 Cogeneration of heat/cool and powerfrom bioenergy
4.24 Production of heat/cool from bioenergyc. When municipal biowaste is used as
feedstock, the project is complementaryand does not compete with the existing
municipal biowaste management
infrastructure.
2. If the feedstock is biogas, it must meetthe eligibility criteria and compliancerequirements set out in the sectoral annex
for Waste Management and Emissions
Capture.

Pollution control
and prevention

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There are no specific compliancerequirements for this economic activity.

Summary

Level of ambitionand does not compete with the existing
municipal biowaste management
infrastructure.
- If the raw material is biogas, it must meetthe eligibility criteria and compliancerequirements set in Waste Management andEmissions Capture.

For installations falling within the scope of
Directive 2010/75/EU, emissions are within or
lower than the emission levels associated withthe best available techniques (BAT-AEL) ranges
set out in the latest relevant best available
techniques (BAT) conclusions, including thebest available techniques (BAT) conclusions forlarge combustion plants (196), ensuring at thesame time that no significant cross-media
effects occur. For combustion plants withthermal input greater than 1 MW but below
the thresholds for the BAT conclusions for large
combustion plants to apply, emissions are
below the emission limit values set out inAnnex II, part 2, to Directive (EU)2015/2193.For plants in zones or parts of zones
not complying with the air quality limit values
laid down in Directive 2008/50/EC, results of
the information exchange(197), which are
published by the Commission in accordancewith Article 6, paragraphs 9 and 10, of Directive

EU Taxonomy has specific requirements:- For installations falling within the scope of
Directive 2010/75/EU of the European
Parliament and of the Council, emissions arewithin or lower than the emission levels
associated with the best available techniques(BAT-AEL) ranges.
- Combustion plants with thermal input
greater than 1 MW but below the thresholds
for the BAT conclusions for large combustion
plants to apply.
- Plants in zones or parts of zones notcomplying with the air quality limit values laid
down in Directive 2008/50/EC, measures are
implemented to reduce emission levels.
- For anaerobic digestion of organic material,
where the produced digestate is used as
fertilizer or soil improver, either directly orafter composting or any other treatment, it
meets the requirements for fertilizing
materials set out in Component Material

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILEDThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy
Economy activity

EC16. Cogeneration of heat/cold andenergy from biomass, biofuels, and biogas

Economy activity

Colombian Green Taxonomy
EP17. Production of heat/cold and energy
using waste heat

TSC

All heat/cold and energy production
activities using waste heat are eligible.

49 | P a g e

EU Taxonomy
4.20 Cogeneration of heat/cool and powerfrom bioenergy
4.24 Production of heat/cool from bioenergy(EU) 2015/2193 are taken into account. In caseof anaerobic digestion of organic material,
where the produced digestate is used as
fertilizer or soil improver, either directly orafter composting or any other treatment, it
meets the requirements for fertilizing materials
set out in Component Material Categories(CMC) 4 and 5 in Annex II to Regulation (EU)2019/1009 or national rules on fertilizers or soil
improvers for agricultural use. For anaerobic
digestion plants treating over 100 tons per day,emissions to air and water are within or lower
than the emission levels associated with thebest available techniques (BAT-AEL) ranges set
for anaerobic treatment of waste in the latest
relevant best available techniques (BAT)
conclusions, including the best available
techniques (BAT) conclusions for waste
treatment. No significant cross-media effects
occur.

Summary

Level of ambition

Categories (CMC) 4 and 5 in Annex II toRegulation (EU) 2019/1009 or national rules
on fertilizers or soil improvers for agriculturaluse.
- Anaerobic digestion plants treating over 100
tons per day, emissions to air and water are
within or lower than the emission levels
associated with the best available techniques(BAT-AEL) ranges set for anaerobic treatmentof waste in the latest relevant best available
techniques (BAT) conclusions.

EU Taxonomy
4.25 Production of heat/cool using waste heat

The activity produces heat/cool from waste
heat.

Summary

Level of ambition

Both taxonomies have similar requirements
and eligibility criteria:
All recovery of waste heat is eligible.

VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
EP17. Production of heat/cold and energy
using waste heat

EU Taxonomy
4.25 Production of heat/cool using waste heat

Summary

Level of ambition

Climate change
adaptation

There are no specific compliancerequirements for this economic activity.

Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does notaddress adaptation objective. It only
The activity complies with the criteria set out inmentions a generic DNSH to climate change
Appendix A to this Annex.
adaptation, while the EU Taxonomy goes
further on this point and mentions aclassification of climate-related hazards so as
not to do any harm.

Conservation of
ecosystems andbiodiversity

There are no specific compliancerequirements for this economic activity.

Both taxonomies have similar requirements:
The activity complies with the criteria set out in- Please refer to the comparison of the
Appendix D to this Annex.
generic DNSH criteria on this.

VERY SIMILAR

Water
management

There are no specific compliancerequirements for this economic activity.

Both taxonomies have similar requirements:
There are no specific compliance requirements- Please refer to the comparison of thefor this economic activity.
generic DNSH criteria on this.

VERY SIMILAR

Circular economy

There are no specific compliancerequirements for this economic activity.

The activity assesses availability of and, where
feasible, uses equipment and components ofBoth taxonomies have similar requirements:- Both have the same criteria: The activity
assesses availability of and, where feasible,

VERY SIMILAR

50 | P a g e

INCOMPARABLE

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
EP17. Production of heat/cold and energy
using waste heat

EU Taxonomy
4.25 Production of heat/cool using waste heathigh durability and recyclability and that areeasy to dismantle and refurbish.

Pollution control
and prevention

51 | P a g e

There are no specific compliancerequirements for this economic activity.

Pumps and the kind of equipment used, whichis covered by Eco-design and Energy labellingcomply, where relevant, with the top-classrequirements of the energy label laid down inRegulation (EU) 2017/1369, and with
implementing regulations under Directive
2009/125/EC and represent the best available
technology.

Summary
uses equipment and components of highdurability and recyclability and that are easy
to dismantle and refurbish.
Note: Colombian Green Taxonomy includes
the requirements in generic DNSH, while EU
Taxonomy does it through specificrequirements.
EU Taxonomy has specific requirements:
Depending on the activity the specificrequirement is requested:- from geothermal: For the operation of highenthalpy geothermal energy systems,
adequate abatement systems are in place toreduce emission levels in order not tohamper the achievement of air quality limit
values set out in Directives 2004/107/EC and2008/50/EC.
- from bioenergy: Emissions are within or
lower than the emission levels associatedwith the best available techniques (BAT-AEL)
ranges set out in the latest relevant best
available techniques (BAT) conclusions,
including the best available techniques (BAT)
conclusions for large combustion plants,
ensuring at the same time that no significant
cross-media effects occur. For anaerobic
digestion of organic material follow therequirements set out in Component Material
Categories (CMC).

Level of ambition

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILEDThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

TSC

Colombian Green Taxonomy
EDT18. Thermal districts

EU Taxonomy
4.15 District heating/cooling distribution
The activity complies with one of the following
criteria: for construction and operation ofpipelines and associated infrastructure for
distributing heating and cooling, the system
The construction and operation of pipelines meets the definition of efficient district heating
and the infrastructure associated with theand cooling systems laid down in Article 2,
distribution of heat and cold are eligible
point 41, of Directive 2012/27/EU; foractivities if the system complies withrefurbishment of pipelines and associatedcurrent regulations regarding energy
infrastructure for distributing heating andefficiency.
cooling, the investment that makes the system
The following activities are always eligible: meet the definition of efficient district heating
1. Modifications to lower temperature
or cooling laid down in Article 2, point 41, ofregimes.
Directive 2012/27/EU starts within a three year
2. Advanced pilot systems for energy
period as underpinned by a contractual
control and management (eg, Internet ofobligation or an equivalent in case of operators
Things, automated metering).
in charge of both generation and the network;
the activity is the following:(i) modification tolower temperature regimes;(ii) advanced pilot
systems (control and energy management
systems, Internet of Things).

Summary

Level of ambition

Both taxonomies have similar requirement
and thresholds:- For both taxonomies construction andoperation of pipelines and associatedinfrastructure for distributing heating andcooling is eligible if the system complies withcurrent regulations regarding energy
efficiency.
- Other following activities are always eligible:* Modifications to lower temperature
regimes* Advanced pilot systems to control andenergy management systems (e.g Internet ofThings, automated measurement)

VERY SIMILAR

INCOMPARABLE

VERY SIMILAR

Climate change
adaptation

There are no specific compliancerequirements for this economic activity.

Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does notaddress the adaptation objective. It only
The activity complies with the criteria set out inmentions a generic DNSH to climate change
Appendix A to this Annex.
adaptation, while the EU Taxonomy goes
further on this point and mentions aclassification of climate-related hazards so as
not to do any harm.

Conservation of
ecosystems andbiodiversity

There are no specific compliancerequirements for this economic activity.

Both taxonomies have similar requirements:
The activity complies with the criteria set out in- Please refer to the comparison of the
Appendix D to this Annex.
generic DNSH criteria on this.

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This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Watermanagement

Circular economy

Pollution control
and prevention

Construction:

53 | P a g e

Colombian Green Taxonomy
EDT18. Thermal districts

EU Taxonomy
4.15 District heating/cooling distribution

There are no specific compliancerequirements for this economic activity.

Both taxonomies have similar requirements:
The activity complies with the criteria set out in- Please refer to the comparison of the
Appendix B to this Annex.
generic DNSH criteria on this.

VERY SIMILAR

There are no specific compliancerequirements for this economic activity.

Colombian Green taxonomy has genericrequirements while EU Taxonomy does not
There are no specific compliance requirements
have generic DNSH on circular economy:
for this economic activity.
- Please refer to the comparison of thegeneric DNSH criteria on this.

MORE STRINGENT/AMBITIOUS AND/OR MOREDETAILED

There are no specific compliancerequirements for this economic activity.

EU taxonomy has specific requirements:- Fans, compressors, pumps and other
Fans, compressors, pumps and otherequipment, which is covered by the Ecoequipment used which is covered by Directive
design Directive and used must comply,
2009/125/EC comply, where relevant, with thewhere relevant, with the top-class
top-class requirements of the energy label, andrequirements of the energy label, andotherwise comply with implementing
otherwise comply with the latest
regulations under that Directive and represent
implementing measures of the Eco-design
the best available technology.
Directive and represent the best available
technology.

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILED

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

TSC

54 | P a g e

Colombian Green Taxonomy
C1. Construction of new buildings
For new building construction to be eligible:- The percentage of savings in energy
consumption in the building (kWh/m2 year)
must be at least 10% higher than thatdefined in the applicable regulations for thecorresponding type of building, depending
on its climate and location (Sustainable
Construction Resolution 0549 of 2015).
- For those types of buildings that, due tothe requirements of the Sustainable
Construction Resolution, must comply with
30% or more savings in energy
consumption, it is sufficient to comply withsaid requirements.
- Buildings that do not meet the definitionof a building according to the Resolution(due to their use or scale) must
demonstrate the savings obtained withrespect to the energy consumption of abuilding, according to the construction
characteristics of the reference building,defined in Annex 1 of Resolution 0549 of
2015.
- In Social Interest Housing (VIS) andPopular Interest Housing (VIP) the annual
energy consumption (kWh/m2 year) musthave a 20% saving compared to thebaseline established by the Resolution. If
mandatory savings are included in this, athreshold of 10% savings in additional
consumption must be met, with respect towhat is required in the standard.
Equivalence with certifications in

EU Taxonomy
7.1 Construction of new buildings

Summary

EU Taxonomy has more detailed
requirements:- Both taxonomies use metrics associatedConstructions of new buildings for which:with energy efficiency, given in kWh/m² year
1. The Primary Energy Demand (PED), defining
with reduction percentages.
the energy performance of the building- The threshold for Colombian Green
resulting from the construction, is at least 10 %Taxonomy has been expressed with respect
lower than the threshold set for the nearly
to the guidelines given by the Sustainablezero-energy building (NZEB) requirements inConstruction Resolution 0549 of 2015. The
national measures implementing Directive
threshold for EU Taxonomy is based on ‘near2010/31/EU of the European Parliament and ofzero energy building’ (NZEB) requirements,
the Council. The energy performance iswhich are defined in national regulation
certified using an as built Energy Performance
implementing the Energy Performance ofCertificate (EPC).
Buildings Directive (EPBD) and are mandatory
2. For buildings larger than 5000 m2, uponfrom 2021.
completion, the building resulting from the- Both taxonomies have to comply with theconstruction undergoes testing for airdirectives and regulations related to thetightness and thermal integrity, and any
context of each jurisdiction however EU
deviation in the levels of performance set at
Taxonomy requires Energy Performancethe design stage or defects in the building
Certificate (EPC) where the near-zeroenvelope are disclosed to investors and clients.
consumption is endorsed, while Colombian
As an alternative; where robust and traceable
Green Taxonomy indicates that the builder
quality control processes are in place during
can certify the savings in energy consumption
the construction process this is acceptable as
by the form established in the Resolution.
an alternative to thermal integrity testing.
- For Colombia if the project has a sustainable
3. For buildings larger than 5000 m2 , the lifeconstruction certification with percentage
cycle Global Warming Potential (GWP) of thesavings in energy consumption criteria equalbuilding resulting from the construction has
to or greater than the eligibility criteria
been calculated for each stage in the life cycle
against the baseline of the Sustainable
and is disclosed to investors and clients on
Construction Resolution, the building isdemand.
considered eligible.
- EU Taxonomy requires if any deviation in
the levels of performance set at the design

Level of ambition

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILEDThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Climate change
adaptation

55 | P a g e

Colombian Green Taxonomy
EU Taxonomy
C1. Construction of new buildings
7.1 Construction of new buildingssustainable construction:
If the project has a sustainable construction
certification with percentage savings inenergy consumption criteria equal to or
greater than the eligibility criteria indicated,the building is considered eligible. The
building must demonstrate the percentage
of savings in energy consumption comparedto the baseline of the Sustainable
Construction Resolution.
Certifications with potential equivalence:• LEED (Leadership in Energy &Environmental Design)• EDGE (Excellence in Design for Greater
Efficiencies)• CASA Colombia• HQE International• Other (eg, Living Building Challenge)
Eligibility Criteria Verification:
To verify compliance with the eligibility
criteria, the builder can certify the savingsin energy consumption through the Unique
Form for the Filing of Urban Licenses,
established in Resolution 1026 of 2021 of
the Ministry of Housing, City and Territory,or the norm to add, modify or replace it.
Newly built buildings implement measures
to increase their resistance to extreme
The activity complies with the criteria set out inweather events (including floods) andAppendix A to this Annex.
adaptation to future temperature increases
in terms of internal comfort conditions

Summary

Level of ambition

stage or defects in the building envelope aredisclosed to investors and clients. Thisrequirement is for buildings larger than 5,000
m2.
- In the EU Taxonomy for buildings larger
than 5,000 m2, the life-cycle Global Warming
Potential (GWP) of the building resulting fromthe construction is calculated for each stage
in the life cycle. This can be disclosed toinvestors and clients on demand.

EU Taxonomy has specific requirements:- From generic DNSH Colombian Green
Taxonomy still does not address theadaptation objective. It mentions it in a
general way to do no significant harm in this

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILEDThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Conservation of
ecosystems andbiodiversity

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Colombian Green Taxonomy
C1. Construction of new buildings(possible use of artificial air conditioning
systems).

EU Taxonomy
7.1 Construction of new buildings

Summary

respect, while the EU Taxonomy has gone
deeper on this point and mentions aclassification of climate-related hazards as to
not do significant harm. The classification
includes temperature-related; wind-related;water-related; and solid mass-related (the listof climate-related hazards provided is nonexhaustive, and constitutes only an indicative
list of most widespread hazards that are to betaken into account as a minimum in the
climate risk and vulnerability assessment).
- From specific DNSH Colombian Green
Taxonomy requires to implement measures
to increase their resilience to extreme
weather events (including floods andflooding) and adaptation to futuretemperature rises in terms of internal
comfort conditions (possible use of comfort
conditions (possible use of artificial air
conditioning systems).
The activity complies with the criteria set out in Both taxonomies address DNSH on- At least 15% of all wood products used inAppendix D to this Annex. The newconservation of ecosystems and biodiversity
new construction for structures, cladding
construction is not built on one of thedifferently:
and finishes must have been recycled orfollowing: arable land and crop land with a- Both taxonomies have similar generic DNSH
reused, or sourced from sustainably
moderate to high level of soil fertility andbut specific criteria are different for bothmanaged forests, as certified by third-party
below ground biodiversity as referred to the EU taxonomies.
audits conducted by accredited certification
LUCAS survey; greenfield land of recognised- Colombian Green Taxonomy requires atbodies (such as FSC and PEFC standards orhigh biodiversity value and land that serves as least 15% of all wood products used in newequivalent).
habitat of endangered species (flora and fauna) construction for structures, cladding and- It is necessary to ensure that at the origin
listed on the European Red List or the IUCN
finishes must have been recycled or reused,of wood products there is no deforestation
Red List; land matching the definition of forest or sourced from sustainably managed forests,
or significant indirect damage to forest
as set out in national law used in the national
as certified by third party audits conductedecosystems.
greenhouse gas inventory, or where notby accredited certification bodies. Ensure

Level of ambition

INCOMPARABLE

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Watermanagement

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Colombian Green Taxonomy
C1. Construction of new buildings

All relevant water devices (showers, sinkand dishwasher taps, toilets, urinals anddischarge cisterns, bathtubs, etc.) mustallow compliance with the water savings
established in Resolution 0549 of 2015.
Otherwise, the Building must implement
some water saving alternative (eg, use of
rainwater, reuse of treated gray or black
water, among others) that meets thesavings requirements imposed by the
Resolution.

EU Taxonomy
7.1 Construction of new buildings
available, is in accordance with the FAO
definition of forest.

Where installed, except for installations inresidential building units, the specified water
use for the following water appliances areattested by product datasheets, a building
certification or an existing product label in theUnion, in accordance with the technicalspecifications laid down in Appendix E to thisAnnex: wash hand basin taps and kitchen taps
have a maximum water flow of 6 litres/min;showers have a maximum water flow of 8
litres/min; WCs, including suites, bowls andflushing cisterns, have a full flush volume of a
maximum of 6 litres and a maximum average
flush volume of 3,5 litres; urinals use amaximum of 2 litres/bowl/hour. Flushing
urinals have a maximum full flush volume of 1
litre. To avoid impact from the construction

Summarythat there is no deforestation or significant
indirect damage to forest ecosystems at thesource of timber products.
- EU taxonomy indicates that new
constitution cannot be built on:i. arable land and crop land with a moderate
to high level of soil fertility and below groundbiodiversity;ii. greenfield land of recognised highbiodiversity value and land that serves as
habitat of endangered species; andiii. land matching the definition of forest as
set out in national law used in the national
greenhouse gas inventory, or where notavailable, is in accordance with the FAO
definition of forest.
EU Taxonomy has specific requirements:- Both taxonomies require relevant water
appliances (shower solutions, mixer showers,
shower outlets, taps, WC suites, WC bowls
and flushing cisterns, urinal bowls andflushing cisterns, bathtubs). In Colombia, thewater savings established in Resolution 0549
of 2015 must be guaranteed, while EU
requires a building certification or an existingproduct label in the Union, in accordancewith the technical specifications laid down inAppendix E.
Note: Except for installations in residentialbuilding units.
- EU Taxonomy mentions thresholds for wash
hand basin taps and kitchen taps, showers,
WCs, including suites, bowls and flushing

Level of ambition

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILEDThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Circular economy

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Colombian Green Taxonomy
C1. Construction of new buildings

Ensure that a growing percentage ofmaterials are recovered from the work andprioritize the use of recycled / recyclable
materials.

EU Taxonomy
7.1 Construction of new buildings
site, the activity complies with the criteria set
out in Appendix B to this Annex.

At least 70 % (by weight) of the non-hazardous
construction and demolition waste (excluding
naturally occurring material referred to in
category 17 05 04 in the European List of
Waste established by Decision 2000/532/EC)
generated on the construction site is preparedfor reuse, recycling and other material
recovery, including backfilling operations using
waste to substitute other materials, inaccordance with the waste hierarchy and the
EU Construction and Demolition Waste
Management Protocol. Operators limit waste
generation in processes related to construction
and demolition, in accordance with the EU
Construction and Demolition Waste
Management Protocol and taking into accountbest available techniques and using selective
demolition to enable removal and safe
handling of hazardous substances and facilitate
reuse and high-quality recycling by selective
removal of materials, using available sorting
systems for construction and demolition waste.
Building designs and construction techniques
support circularity and in particulardemonstrate, with reference to ISO 20887 orother standards for assessing the disassemblyor adaptability of buildings, how they aredesigned to be more resource efficient,

Summary

Level of ambition

cisterns and urinals.
- EU Taxonomy includes complies with thecriteria set out in Appendix B to avoid impact
from the construction site.

EU Taxonomy has specific requirements:- Colombian Green Taxonomy mentions therecovery of a percentage of the construction
materials and prioritizes the use of recycled /recyclable materials. While EU Taxonomy
requires the reuse, recycling and recovery ofother materials of at least 70% (by weight) of
the non-hazardous construction anddemolition waste generated on site, including
backfilling operations that use waste to
substitute other materials.
- EU Taxonomy requires building designs andconstruction techniques that support
circularity and demonstrate, with reference
to ISO 20887 or other standards for assessing
the disassembly or adaptability of buildings,
how they are designed to be more resource
efficient, adaptable, flexible and dismantlable
to enable reuse and recycling.

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILEDThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Pollution control
and prevention

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Colombian Green Taxonomy
C1. Construction of new buildings- All materials, including scrap and reusedmaterials, must be fit for purpose andensure no significant adverse impacts onhuman health or the environment.
- Guarantee that the components andconstruction materials used do not containasbestos/asbestos or highly polluting
substances identified in the REACH
regulation or its equivalent in national
technical standards (Law 1968 of 2019).
- If the new construction is located on apotentially contaminated site, the siteshould be subject to an investigation forpossible contaminants.

EU Taxonomy
7.1 Construction of new buildings
adaptable, flexible and dismantleable to enable
reuse and recycling.

Building components and materials used in theconstruction comply with the criteria set out inAppendix C to this Annex. Building components
and materials used in the construction that
may come into contact with occupiers emit lessthan 0,06 mg of formaldehyde per m³ ofmaterial or component upon testing inaccordance with the conditions specified in
Annex XVII to Regulation (EC) No 1907/2006
and less than 0,001 mg of other categories 1A
and 1B carcinogenic volatile organic
compounds per m³ of material or component,
upon testing in accordance with CEN/EN 16516
or ISO 16000-3:2011 or other equivalent
standardised test conditions and determination
methods. Where the new construction is
located on a potentially contaminated site(brownfield site), the site has been subject toan investigation for potential contaminants, forexample using standard ISO 18400.Measures
are taken to reduce noise, dust and pollutant
emissions during construction or maintenanceworks.

Summary

Level of ambition

EU Taxonomy has more detailed
requirements:- Both require to ensure that building
components and materials do not containasbestos nor substances of very high concern
as identified on the basis of the“Authorisation List” of the REACH Regulation.
Colombia suggest national regulation (Law
1968/2019).
- Both taxonomies requires that all materials,
including waste and reused materials, mustbe fit for purpose and ensure no significant
adverse impacts on human health or theenvironment. EU Taxonomy specifies thatmust be issued less than 0.06 mg offormaldehyde per m³ of material orcomponent and less than 0.001 mg of othercategories 1A and 1B carcinogenic volatileorganic compounds per m³ of material orcomponent.
- Where the new construction is located on apotentially contaminated site (brownfieldsite), the site has been subject to an
investigation for potential contaminants. EU
Taxonomy suggest using standard ISO 18400.
- EU Taxonomy requires measures to reducenoise, dust and pollutant emissions during
construction or maintenance works.
- EU Taxonomy requires to complies thecriteria set out in Appendix C for building

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILEDThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
C1. Construction of new buildings

EU Taxonomy
7.1 Construction of new buildings

Summary

Level of ambition

components and materials used in theconstruction.
Economy activity

TSC

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Colombian Green Taxonomy
C2. Renovation of existing buildings
1. The project must demonstrate that once
the renovation is carried out, thepercentage of savings in energy
consumption will meet the threshold thatapplies according to the eligibility criteria ofactivity C1. Interventions can be carried out
both on the envelope (facade and roof—
passive measures–) and on the equipment(eg, lighting, air conditioning, etc.—active
measures–).
2. As a compliance alternative, it can beverified that the installation of renewableenergy generation systems (nonconventional sources) allows a percentage
of savings in final energy consumption
equivalent, in kWh/m2 year, to 10% withrespect to as stipulated by the Resolution.
Equivalence with certifications insustainable construction:- If the renovation project has a sustainable
construction certification with energy
consumption savings criteria equal to or
greater than the eligibility criteria, thebuilding is considered eligible. The
renovated building must demonstrate thesavings threshold compared to what isstated in the Resolution.
Certifications with potential equivalence:

EU Taxonomy
7.2 Renovation of existing buildings

Summary

EU Taxonomy has more detailed
requirements:- Both taxonomies use metrics associatedwith energy efficiency, given in kWh/m² yearwith reduction percentages.
- In both taxonomies the project must
demonstrate that once the renovation iscompleted, the percentage of savings inenergy consumption will meet the thresholdthat applies according to the eligibility criteria
The building renovation complies with theof the previous activity "Construction of new
applicable requirements for major renovations.
buildings".
Alternatively, it leads to a reduction of primary- Alternatively, in the Colombian Greenenergy demand (PED) of at least 30 %.
Taxonomy it can be verified that the
installation of renewable energy generation
systems allows a percentage of savings infinal energy consumption equivalent to 10%with respect to the Resolution. While EU
Taxonomy it can be verified that therenovation achieves savings in net Primary
Energy Demand of at least 30% incomparison to the baseline performance ofthe building before the renovation.

Level of ambition

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILEDThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Climate change
adaptation

Colombian Green Taxonomy
C2. Renovation of existing buildings- LEED (Leadership in Energy &Environmental Design)- EDGE (Excellence in Design for Greater
Efficiencies)- HOUSE Colombia- Others (eg, Living Building Challenge)

EU Taxonomy
7.2 Renovation of existing buildings

Summary

Level of ambition

EU Taxonomy has specific requirements:- From generic DNSH Colombian Green
Taxonomy still does not address adaptation
objective. It mentions it in a general way to
do no significant harm in this respect, while
the EU Taxonomy has gone deeper on thispoint and mentions a classification of climaterelated hazards as not to do significant harm.
The classification includes temperatureNewly built buildings implement measuresrelated; wind-related; water-related; andto increase their resistance to extreme
solid mass-related (the list of climate-related
weather events (including floods) andhazards provided is non-exhaustive, andLESS STRINGENT/
The activity complies with the criteria set out in
adaptation to future temperature increases
constitutes only an indicative list of most
AMBITIOUS AND/Appendix A to this Annex.
in terms of internal comfort conditions
widespread hazards that are to be taken into OR LESS DETAILED(possible use of artificial air conditioning
account as a minimum in the climate risk andsystems).
vulnerability assessment).
- From specific DNSH Colombian Green
Taxonomy requires to implement measures
to increase their resilience to extreme
weather events (including floods andflooding) and adaptation to futuretemperature rises in terms of internal
comfort conditions, possible use of comfort
conditions, or possible use of artificial air
conditioning systems.
INCOMPARABLE

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This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
C2. Renovation of existing buildings

Conservation of
ecosystems andbiodiversity

Both taxonomies address DNSH on
conservation of ecosystems and biodiversity
differently:- Both taxonomies have similar generic DNSH
but specific criteria are different for bothtaxonomies.
- Colombian Green Taxonomy require at least
15% of all wood products used in new
construction for structures, cladding and- At least 15% of all wood products used infinishes must have been recycled or reused,
new construction for structures, cladding
or sourced from sustainably managed forests,
and finishes must have been recycled oras certified by third party audits conductedreused, or sourced from sustainably
by accredited certification bodies. Ensure
managed forests, as certified by third-party
that there is no deforestation or significant
audits conducted by agencies accredited
There are no specific compliance requirements
indirect damage to forest ecosystems at thecertification standards (such as FSC andfor this economic activity.
source of timber products.
PEFC standards or equivalent).
- EU Taxonomy indicates that new- It is necessary to ensure that at the origin
constitution cannot be built on:of wood products there is no deforestationi. arable land and crop land with a moderateor significant indirect damage to forest
to high level of soil fertility and below groundecosystems.
biodiversity;ii. greenfield land of recognized highbiodiversity value and land that serves as
habitat of endangered species; andiii. land matching the definition of forest as
set out in national law used in the national
greenhouse gas inventory, or where notavailable, is in accordance with the FAO
definition of forest.

Water
management

All relevant water devices (showers, sinkand dishwasher taps, toilets, urinals anddischarge cisterns, bathtubs, etc.) must62 | P a g e

EU Taxonomy
7.2 Renovation of existing buildings

Where installed as part of the renovation
works, except for renovation works inresidential building units, the specified water

Summary

EU Taxonomy has specific requirements:- Both taxonomies require relevant water
appliances (shower solutions, mixer showers,

Level of ambition

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILEDThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Circular economy

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Colombian Green Taxonomy
C2. Renovation of existing buildings
allow compliance with the water savings
established in Resolution 0549 of 2015.
Otherwise, the Building must implement
some water saving alternative (eg, use of
rainwater, reuse of treated gray or black
water, among others) that meets thesavings requirements imposed by the
Resolution.

Ensure that a growing percentage ofmaterials are recovered from the work andprioritize the use of recycled/recyclable
materials.

EU Taxonomy
7.2 Renovation of existing buildings
use for the following water appliances is
attested by product datasheets, a building
certification or an existing product label in theUnion, in accordance with the technicalspecifications laid down in Appendix E to thisAnnex: wash hand basin taps and kitchen taps
have a maximum water flow of 6 litres/min;showers have a maximum water flow of 8
litres/min; WCs, including suites, bowls andflushing cisterns, have a full flush volume of a
maximum of 6 litres and a maximum average
flush volume of 3,5 litres; urinals use amaximum of 2 litres/bowl/hour. Flushing
urinals have a maximum full flush volume of 1
litre.

At least 70 % (by weight) of the non-hazardous
construction and demolition waste (excluding
naturally occurring material referred to in
category 17 05 04 in the European List of
Waste established by Decision 2000/532/EC)
generated on the construction site is preparedfor reuse, recycling and other material
recovery, including backfilling operations using
waste to substitute other materials, inaccordance with the waste hierarchy and the
EU Construction and Demolition Waste
Management Protocol. Operators limit waste
generation in processes related construction
and demolition, in accordance with the EU
Construction and Demolition Waste

Summary
shower outlets, taps, WC suites, WC bowls
and flushing cisterns, urinal bowls andflushing cisterns, bathtubs). In Colombia, thewater savings established in Resolution 0549
of 2015 must be guaranteed, while EU
requires a building certification or an existingproduct label in the Union, in accordancewith the technical specifications laid down inAppendix E.
Note: Except for renovation works inresidential building units.
- EU Taxonomy mentions thresholds for wash
hand basin taps and kitchen taps, showers,
WCs, including suites, bowls and flushingcisterns and urinals.
- EU Taxonomy includes complies with thecriteria set out in Appendix B to avoid impact
from the construction site.
EU Taxonomy has specific requirements:- Colombian Green Taxonomy mentions therecovery of a percentage of the construction
materials and prioritizes the use of recycled /recyclable materials. While EU Taxonomy
requires the reuse, recycling, and recovery ofother materials of at least 70% (by weight) of
the non-hazardous construction anddemolition waste generated on site, including
backfilling operations that use waste to
substitute other materials.
- EU Taxonomy requires building designs andconstruction techniques that support
circularity and demonstrate, with reference
to ISO 20887 or other standards for assessing

Level of ambition

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILEDThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Pollution control
and prevention

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Colombian Green Taxonomy
C2. Renovation of existing buildings- All materials, including waste and reusedmaterials, must be fit for purpose andensure no significant adverse impacts onhuman health or the environment.
- Guarantee that the components andconstruction materials used do not containasbestos or highly polluting substances
identified in the REACH regulation or its
equivalent in national technical standards(Law 1968 of 2019).
- If the new construction is located on apotentially contaminated site, the siteshould be subject to an investigation forpossible contaminants.
- Before starting renovation works, aninspection of the building must be carriedout in accordance with national legislation,
carried out by a specialist trained in

EU Taxonomy
7.2 Renovation of existing buildings
Management Protocol and taking into accountbest available techniques and using selective
demolition to enable removal and safe
handling of hazardous substances and facilitate
reuse and high-quality recycling by selective
removal of materials, using available sorting
systems for construction and demolition waste.
Building designs and construction techniques
support circularity and demonstrate, withreference to ISO 20887(310) or otherstandards for assessing the disassembly or
adaptability of buildings, how they aredesigned to be more resource efficient,
adaptable, flexible and dismantle able toenable reuse and recycling.
Building components and materials used in theconstruction complies with the criteria set out
in Appendix C to this Annex. Building
components and materials used in the building
renovation that may come into contact withoccupiers ( emit less than 0,06 mg offormaldehyde per m³ of material orcomponent upon testing in accordance withthe conditions specified in Annex XVII toRegulation (EC) No 1907/2006 and less than
0,001 mg of other categories1A and 1B
carcinogenic volatile organic compounds per
m³ of material or component, upon testing inaccordance with CEN/EN 16516 or ISO 160003:2011 or other equivalent standardised test
conditions and determination
methods(313).Measures are taken to reduce

Summary

Level of ambition

the disassembly or adaptability of buildings,
how they are designed to be more resource
efficient, adaptable, flexible and dismantlable
to enable reuse and recycling.

Colombian Green Taxonomy has more
requirements:- Both taxonomies require to ensure thatbuilding components and materials do notcontain asbestos nor substances of very highconcern as identified based on the“Authorization List” of the REACH Regulation.
Colombia suggests national regulation (Ley
MORE STRINGENT/
1968 de 2019).
AMBITIOUS AND/
- Both taxonomies requires that all materials,
OR MORE
including waste and reused materials, must
DETAILEDbe fit for purpose and ensure no significant
adverse impacts on human health or theenvironment. EU Taxonomy specifies thatmust be issued less than 0.06 mg offormaldehyde per m³ of material orcomponent and less than 0.001 mg of othercategories 1A and 1B carcinogenic volatile

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
EU Taxonomy
C2. Renovation of existing buildings
7.2 Renovation of existing buildings
asbestos removal and in the identificationnoise, dust and pollutant emissions duringof other materials containing substances of construction or maintenance works.
concern.
- Any removal of siding that contains or
may contain asbestos (such as removal or
modification of insulation panels, tiles andother materials that contain asbestos) must
be carried out by trained personnel, withsanitary surveillance before, during andafter of the works, and in accordance withthe applicable regulations.

Summary

Level of ambition

organic compounds per m³ of material orcomponent.
- EU Taxonomy requires measures to reducenoise, dust and pollutant emissions during
construction or maintenance works.
- EU Taxonomy requires to complies thecriteria set out in Appendix C for building
components and materials used in theconstruction.
- Colombia requires to conduct a building
inspection in accordance with national
legislation, performed by a specialist trainedin asbestos survey and in the identification ofother materials containing substances ofconcern.
- Colombia specifies that any removal of
cladding that contains or may containasbestos (such as removal or modification of
insulation boards, shingles and otherasbestos-containing materials) must be
carried out by trained personnel, withsanitary surveillance before, during and after
the work, and in accordance with applicableregulations.

Economy activity

Colombian Green Taxonomy
C3. Acquisition and ownership of buildings

EU Taxonomy
7.7 Acquisition and ownership of buildings

Summary

Level of ambition

TSC

The acquisition or ownership of buildings
may be eligible in three cases, namely:
Case A. Acquisition or ownership ofbuildings or real estate built after
December 31, 2020.

1. For buildings built before 31 December
2020, the building has at least an Energy
Performance Certificate (EPC) class A. As analternative, the building is within the top 15%of the national or regional building stock

Both taxonomies have similar requirements
and eligibility criteria:
For both taxonomies, the acquisition orownership of buildings may be eligible inthree cases, as follows:

VERY SIMILAR

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This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

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Colombian Green Taxonomy
C3. Acquisition and ownership of buildings
The building or real estate must meet theeligibility criteria defined for activity C1.
Case B. Acquisition or ownership ofbuildings or real estate built between
December 31, 2015 and December 31,
2020.
The building or real estate must have apercentage of savings in energy
consumption that is 15% higher than the
consumption defined in the energy
consumption baseline of Resolution 0549
of 2015.
Case C. Acquisition or ownership ofbuildings or real estate built before
December 31, 2015.
The building or real estate property must
demonstrate the savings obtained withrespect to the energy consumption of abuilding, according to the construction
characteristics of the reference building,defined in Annex 1 of Resolution 0549 of
2015.

EU Taxonomy
7.7 Acquisition and ownership of buildings
expressed as operational Primary Energy
Demand (PED) and demonstrated by adequate
evidence, which at least compares theperformance of the relevant asset to theperformance of the national or regional stock
built before 31 December 2020 and at leastdistinguishes between residential and nonresidential buildings.
2. For buildings built after 31 December 2020,
the building meets the criteria specified in
Section 7.1 of this Annex that are relevant at
the time of the acquisition.
3. Where the building is a large non-residentialbuilding (with an effective rated output for
heating systems, systems for combined spaceheating and ventilation, air-conditioning
systems or systems for combined airconditioning and ventilation of over 290 kW) it
is efficiently operated through energy
performance monitoring and assessment.

Summary
1. For buildings built after 31 December
2020, the building meets the criteria
specified in "Construction of new buildings"
that are relevant at the time of theacquisition. For EU Taxonomy large nonresidential buildings must meet an additional
requirement: efficient building operations
must be ensured through dedicated energy
management.
2. For buildings built before 31 December
2020 (Colombia considers between 31
December 2015 and 31 December 2020), thebuilding or real estate property must have apercentage of savings in energy consumptionthat is 15% higher. For Colombian Green
Taxonomy must be with respect to theconsumption defined in the energy
consumption baseline of the Resolution,
while EU Taxonomy the building has at least
an Energy Performance Certificate (EPC) classA.
3. Colombian Green Taxonomy requires thatfor buildings constructed before 31
December 2015, the savings obtained withrespect to energy consumption must be
demonstrated according to the constructive
characteristics of the reference building, as
defined in Annex 1 of Resolution. For EU
Taxonomy where the building is a large nonresidential building it is efficiently operated
through energy performance monitoring andassessment.

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Climate change
adaptation

Conservation of
ecosystems andbiodiversity

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Colombian Green Taxonomy
C3. Acquisition and ownership of buildings

EU Taxonomy
7.7 Acquisition and ownership of buildings

Summary

Level of ambition

EU Taxonomy has specific requirements:- From generic DNSH Colombian Green
Taxonomy still does not address adaptation
objective. It mentions it in a general way to
do no significant harm in this respect, while
the EU taxonomy has gone deeper on thispoint and mentions a classification of climaterelated hazards as not to do significant harm.
The classification includes temperatureNewly built buildings implement measuresrelated; wind-related; water-related; andto increase their resistance to extreme
solid mass-related (the list of climate-related
weather events (including floods) andhazards provided is non-exhaustive, andLESS STRINGENT/
The activity complies with the criteria set out in
adaptation to future temperature increases
constitutes only an indicative list of most
AMBITIOUS AND/Appendix A to this Annex.
in terms of internal comfort conditions
widespread hazards that are to be taken into OR LESS DETAILED(possible use of artificial air conditioning
account as a minimum in the climate risk andsystems).
vulnerability assessment).
- From specific DNSH Colombian Green
Taxonomy requires to implement measures
to increase their resilience to extreme
weather events (including floods andflooding) and adaptation to futuretemperature rises in terms of internal
comfort conditions (possible use of comfort
conditions (possible use of artificial air
conditioning systems).
- At least 15% of all wood products used in
Both taxonomies address DNSH on
new construction for structures, cladding
conservation of ecosystems and biodiversity
and finishes must have been recycled ordifferently:
reused, or sourced from sustainably
There are no specific compliance requirements - Both taxonomies have similar generic DNSH
INCOMPARABLE
managed forests, as certified by third-party for this economic activity.
but specific criteria are different for bothaudits conducted by agencies accredited
taxonomies.
certification standards (such as FSC and- Colombian Green Taxonomy requires at
PEFC standards or equivalent).
least 15% of all wood products used in newThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Watermanagement

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Colombian Green Taxonomy
C3. Acquisition and ownership of buildings- It is necessary to ensure that at the origin
of wood products there is no deforestationor significant indirect damage to forest
ecosystems.

All relevant water devices (showers, sinkand dishwasher taps, toilets, urinals anddischarge cisterns, bathtubs, etc.) mustallow compliance with the water savings
established in Resolution 0549 of 2015.
Otherwise, the Building must implement
some water saving alternative (eg, use of
rainwater, reuse of treated gray or black
water, among others) that meets thesavings requirements imposed by the
Resolution.

EU Taxonomy
7.7 Acquisition and ownership of buildings

Summary

Level of ambition

construction for structures, cladding andfinishes must have been recycled or reused,or sourced from sustainably managed forests,
as certified by third party audits conductedby accredited certification bodies. Ensurethat there is no deforestation or significant
indirect damage to forest ecosystems at thesource of timber products- EU Taxonomy indicates that new
constitution cannot be built on:i. arable land and crop land with a moderate
to high level of soil fertility and below groundbiodiversity;ii. greenfield land of recognized highbiodiversity value and land that serves as
habitat of endangered species; andiii. land matching the definition of forest as
set out in national law used in the national
greenhouse gas inventory, or where notavailable, is in accordance with the FAO
definition of forest.
EU Taxonomy has specific requirements:- Both taxonomies require relevant water
appliances (shower solutions, mixer showers,
shower outlets, taps, WC suites, WC bowls
and flushing cisterns, urinal bowls and
LESS STRINGENT/
There are no specific compliance requirements flushing cisterns, bathtubs). In Colombian
AMBITIOUS AND/for this economic activity.
Green Taxonomy, the water savings
OR LESS DETAILED
established in Resolution 0549 of 2015 mustbe guaranteed, while EU Taxonomy requires
a building certification or an existing productlabel in the Union, in accordance with thetechnical specifications laid down in Appendix

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
C3. Acquisition and ownership of buildings

Circular economy

Ensure that a growing percentage ofmaterials are recovered from the work andprioritize the use of recycled / recyclable
materials.

Pollution control
and prevention- All materials, including scrap and reusedmaterials, must be fit for purpose andensure no significant adverse impacts onhuman health or the environment.
- Guarantee that the components andconstruction materials used do not containasbestos/asbestos or highly polluting
substances identified in the REACH
regulation or its equivalent in national
technical standards (Law 1968 of 2019).
- If the new construction is located on apotentially contaminated site, the siteshould be subject to an investigation forpossible contaminants.
- Before starting renovation works, an

69 | P a g e

EU Taxonomy
7.7 Acquisition and ownership of buildings

Summary

Level of ambition

E.
Note: Except for renovation works inresidential building units.
- EU Taxonomy mentions thresholds for wash
hand basin taps and kitchen taps, showers,
WCs, including suites, bowls and flushingcisterns and urinals.
- EU Taxonomy includes complies with thecriteria set out in Appendix B to avoid impact
from the construction site.
Colombian Green Taxonomy has specificrequirements:- Colombian Green Taxonomy mentions the
MORE STRINGENT/
There are no specific compliance requirements recovery of a percentage of the construction
AMBITIOUS AND/for this economic activity.
materials and prioritizes the use of recycled /OR MORE
recyclable materials. While EU Taxonomy
DETAILED
does not have specific DNSH on circular
economy.

Colombian Green Taxonomy has specificrequirements:- For Colombian Green Taxonomy theacquisition and ownership of low-carbon and
There are no specific compliance requirements
efficient buildings is subject to meeting thefor this economic activity.
compliance requirements established for theconstruction and renovation of buildings.
While EU Taxonomy does not have specific
DNSH on pollution control and prevention.

MORE STRINGENT/AMBITIOUS AND/OR MOREDETAILED

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
EU Taxonomy
C3. Acquisition and ownership of buildings 7.7 Acquisition and ownership of buildings
inspection of the building must be carriedout in accordance with national legislation,
carried out by a specialist trained inasbestos removal and in the identificationof other materials containing substances ofconcern.
- Any removal of siding that contains or
may contain asbestos (such as removal or
modification of insulation panels, tiles andother materials that contain asbestos) must
be carried out by trained personnel, withsanitary surveillance before, during andafter of the works, and in accordance withthe applicable regulations.

Level of ambition

Colombian Green Taxonomy

Economy activity

TSC

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EU Taxonomy
7.3 Installation, maintenance and repair ofenergy efficiency equipment
7.4 Installation, maintenance and repair ofcharging stations for electric vehicles in buildings(and parking spaces attached to buildings)
7.5 Installation, maintenance and repair of
instruments and devices for measuring,
C1-C2. Complementary individual measures regulation and controlling energy performanceof buildings
7.6 Installation, maintenance and repair ofrenewable energy technologies
4.16 Installation and operation of electric heatpumps
9.3 Professional services related to energy
performance of buildings

Summary

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

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EU Taxonomy
7.3 Installation, maintenance and repair ofenergy efficiency equipment
7.4 Installation, maintenance and repair ofcharging stations for electric vehicles in buildings(and parking spaces attached to buildings)
7.5 Installation, maintenance and repair of
instruments and devices for measuring,
C1-C2. Complementary individual measures regulation and controlling energy performanceof buildings
7.6 Installation, maintenance and repair ofrenewable energy technologies
4.16 Installation and operation of electric heatpumps
9.3 Professional services related to energy
performance of buildings-The activity consists in one of the following
The following are optional individual
individual measures provided that they comply
accompanying measures that contribute towith minimum requirements set for individual
reaching the eligibility criteria and arecomponents and systems in the applicable
therefore eligible.
national measures implementing Directive
Related to:
2010/31/EU and, where applicable, are rated in
C1. Construction of new buildings
the highest two populated classes of energy
C2. Renovation of buildings
efficiency in accordance with Regulation (EU)AT BUILDING LEVEL
2017/1369 and delegated acts adopted under
Individual measures and professionalthat Regulation: addition of insulation to existing
services are important, especially forenvelope components, such as external walls
building renovation, and help to reduce(including green walls), roofs (including green
energy consumption and emissions during
roofs), lofts, basements and ground floors
the operational phase of buildings.
(including measures to ensure air-tightness,
Individual measures can be classified
measures to reduce the effects of thermal
into two categories:
bridges and scaffolding) and products for the- For savings in energy consumption
application of the insulation to the building(improvements in lighting, air-conditioning
envelope (including mechanical fixings andand pumping systems; thermal insulation,adhesive);replacement of existing windows with

Summary

Level of ambition

Colombian Green Taxonomy has more
requirements:- Colombian Green Taxonomy considers
optional complementary individual
measures that contribute to achieving theeligibility criteria for the activities"Construction of new buildings" and"Renovation of buildings" at the building
MORE STRINGENT/
level. While EU Taxonomy has individual
AMBITIOUS AND/
activities that cover similar aspects.
OR MORE- Within the individual measures both
DETAILED
taxonomies include measures to reduceenergy consumption and emissions
during energy consumption andemissions during the operational phase ofbuildings, as well as professional services
related to technical consultations linked
to individual measures, accredited energy
audits and building performance

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

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EU Taxonomy
7.3 Installation, maintenance and repair ofenergy efficiency equipment
7.4 Installation, maintenance and repair ofcharging stations for electric vehicles in buildings(and parking spaces attached to buildings)
7.5 Installation, maintenance and repair of
instruments and devices for measuring,
C1-C2. Complementary individual measures regulation and controlling energy performanceof buildings
7.6 Installation, maintenance and repair ofrenewable energy technologies
4.16 Installation and operation of electric heatpumps
9.3 Professional services related to energy
performance of buildings
hydraulic devices, lifts, home automation,
new energy efficient windows; replacement ofetc.).
existing external doors with new energy efficient- For on-site energy generation and storage doors; installation and replacement of energy
and/or for the inclusion of charging points
efficient light sources; installation, replacement,
for electric vehicles.
maintenance and repair of heating, ventilation
Individual measures and professional
and air-conditioning (HVAC) and water heating
services have been included as enabling
systems, including equipment related to district
activities contributing to savings in energy
heating services, with highly efficientconsumption and decarbonisation oftechnologies; installation of low water andbuildings. The list should be updated
energy using kitchen and sanitary water fittings
regularly. Some individual measures arewhich comply with technical specifications set
listed as always eligible, i.e. there are noout in Appendix E to this Annex and, in case oftechnical requirements to be fulfilled, as
shower solutions, mixer showers, shower outlets
these technologies are dedicated to energy and taps, have a max water flow of 6 L/min orsavings and decarbonisation of buildings.
less attested by an existing label in the Union
These technologies are themselvesmarket.
-Installation,
dedicated to facilitating energy savings and maintenance or repair of charging stations for
efficient use of electricity. As forelectric vehicles.
professional services, they are necessary for -The activity consists in one of the following

Summaryassessments.
- Colombian Green Taxonomy provides
individual measures to building level andcity, municipality or locality level. The
taxonomy specifies which require
evidence of reduction and which do not.
- Colombian Green Taxonomy provides
more individual measurements. Some arealso related to the ICT sector.

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

73 | P a g e

EU Taxonomy
7.3 Installation, maintenance and repair ofenergy efficiency equipment
7.4 Installation, maintenance and repair ofcharging stations for electric vehicles in buildings(and parking spaces attached to buildings)
7.5 Installation, maintenance and repair of
instruments and devices for measuring,
C1-C2. Complementary individual measures regulation and controlling energy performanceof buildings
7.6 Installation, maintenance and repair ofrenewable energy technologies
4.16 Installation and operation of electric heatpumps
9.3 Professional services related to energy
performance of buildings
the proper assessment of the building
individual measures: installation, maintenanceconditions and the potential for savings inand repair of zoned thermostats, smart
energy consumption.
thermostat systems and sensing equipment,
These activities can help to save energy
including. motion and day light control;
through better designed building
installation, maintenance and repair of building
operations.
automation and control systems, building energy
Eligible individual measures, subject tomanagement systems (BEMS), lighting control
providing evidence against energy savings: systems and energy management systems
1. addition of insulation to existing building (EMS);installation, maintenance and repair ofenvelope components, such as external
smart meters for gas, heat, cool and electricity;walls, roofs (including green roofs), lofts,
installation, maintenance and repair of façade
basements and ground floors (including
and roofing elements with a solar shading or
measures to ensure airtightness and tosolar control function, including those that
reduce the effects of thermal bridges andsupport the growing of vegetation.
scaffolding, among others), and products- The activity consists in one of the following
for the application of insulation to theindividual measures, if installed on-site asbuilding envelope (e.g. mechanical fixings,
technical building systems: installation,adhesives, etc.). It must be demonstrated
maintenance and repair of solar photovoltaic
systems and the ancillary technical equipment;

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

74 | P a g e

EU Taxonomy
7.3 Installation, maintenance and repair ofenergy efficiency equipment
7.4 Installation, maintenance and repair ofcharging stations for electric vehicles in buildings(and parking spaces attached to buildings)
7.5 Installation, maintenance and repair of
instruments and devices for measuring,
C1-C2. Complementary individual measures regulation and controlling energy performanceof buildings
7.6 Installation, maintenance and repair ofrenewable energy technologies
4.16 Installation and operation of electric heatpumps
9.3 Professional services related to energy
performance of buildings
how and how much these strategies reduce installation, maintenance and repair of solar hot
the energy consumption of the building.
water panels and the ancillary technical
2. Replacement of existing windows withequipment; installation, maintenance, repair andnew energy efficient windows. It must be
upgrade of heat pumps contributing to thedemonstrated how and by how much thetargets for renewable energy in heat and cool inbuilding's energy consumption is reduced.
accordance with Directive (EU) 2018/2001 and3. Replacement of external doors with new the ancillary technical equipment; installation,energy efficient ones. It should be shown
maintenance and repair of wind turbines and the
how this change reduces the energy
ancillary technical equipment; installation,
consumption of the building.
maintenance and repair of solar transpired
4. Application of reflective paints on thecollectors and the ancillary technical equipment;roof to reduce thermal loads, thereby
installation, maintenance and repair of thermal
reducing the energy consumption of theor electric energy storage units and the ancillarybuilding, and improving the thermal
technical equipment; installation, maintenancecomfort of the space.
and repair of high efficiency micro CHP
5. Installation and replacement of heating, (combined heat and power) plant; installation,
cooling and ventilation systems andmaintenance and repair of heatdomestic hot water systems, including
exchanger/recovery systems.
district heating and cooling equipment. All - The installation and operation of electric heat

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

75 | P a g e

EU Taxonomy
7.3 Installation, maintenance and repair ofenergy efficiency equipment
7.4 Installation, maintenance and repair ofcharging stations for electric vehicles in buildings(and parking spaces attached to buildings)
7.5 Installation, maintenance and repair of
instruments and devices for measuring,
C1-C2. Complementary individual measures regulation and controlling energy performanceof buildings
7.6 Installation, maintenance and repair ofrenewable energy technologies
4.16 Installation and operation of electric heatpumps
9.3 Professional services related to energy
performance of buildings
installed equipment must provide energy
pumps complies with both of the following
savings compared to the existing systems in criteria: refrigerant threshold: Global Warming
the building.
Potential does not exceed 675; energy efficiency
6. Replacement of water heating systems
requirements laid down in the implementing
with highly efficient systems or solar water regulations (188) under Directive 2009/125/EC
heating systems. 7. Replacement of existing are met.
pumps with efficient circulation pumps.
-The activity consists in one of the following:
8. Installation of efficient LED lighting
technical consultations (energy consultations,fixtures and systems.
energy simulations, project management,
9. Installation of low-flow cookers andproduction of energy performance contracts,
sanitary fittings (e.g. sinks, showers,
dedicated trainings) linked to the improvement
dishwashers, toilets) that meet or exceed
of energy performance of buildings; accredited
the water saving parameters required inenergy audits and building performance
Sustainable Building Resolution 0549 ofassessments; energy management services;2015.
energy performance contracts; energy services
10. Installation and operation of electric
provided by energy service companies (ESCOs).
heat pumps using refrigerant GWP ≤ 675
and complying with the energy

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

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EU Taxonomy
7.3 Installation, maintenance and repair ofenergy efficiency equipment
7.4 Installation, maintenance and repair ofcharging stations for electric vehicles in buildings(and parking spaces attached to buildings)
7.5 Installation, maintenance and repair of
instruments and devices for measuring,
C1-C2. Complementary individual measures regulation and controlling energy performanceof buildings
7.6 Installation, maintenance and repair ofrenewable energy technologies
4.16 Installation and operation of electric heatpumps
9.3 Professional services related to energy
performance of buildings
consumption saving requirements
stipulated in the relevant regulations.
Individual measures are always eligible,
without being subject to providing evidence
of energy savings:
11. Zonal thermostats, smart thermostat
systems and detection equipment (e.g.
motion and daylight control systems) (seeICT Sector).
12. Building Management Systems (BMS)
and Energy Management Systems (EMS)(see ICT sector).
13. Charging stations for electric vehicles.
14. Smart meters for gas and electricity.
15. Façade and roof elements with a solar
shading or solar control function, including
those that support vegetation growth.
16. Infrastructure for waste separation atsource in line with current regulations.

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

77 | P a g e

EU Taxonomy
7.3 Installation, maintenance and repair ofenergy efficiency equipment
7.4 Installation, maintenance and repair ofcharging stations for electric vehicles in buildings(and parking spaces attached to buildings)
7.5 Installation, maintenance and repair of
instruments and devices for measuring,
C1-C2. Complementary individual measures regulation and controlling energy performanceof buildings
7.6 Installation, maintenance and repair ofrenewable energy technologies
4.16 Installation and operation of electric heatpumps
9.3 Professional services related to energy
performance of buildings
17. Solar photovoltaic systems (andancillary technical equipment), both forself-consumption and for grid feed-in.
18. Solar panels for water heating (plusancillary technical equipment). 19. Other
systems for generating energy from nonconventional renewable sources (such as
wind energy and waste-to-energy).
Heat pumps contributing to the renewableenergy targets for heating and cooling (andthe necessary ancillary technicalequipment). Installation of new pumps or
upgraded replacement of existing pumps.
21. Wind turbines (and ancillary technicalequipment).
22. Transpired solar collectors (including
ancillary technical equipment).
23. Thermal or electrical energy storage
units (plus ancillary technical equipment).

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

78 | P a g e

EU Taxonomy
7.3 Installation, maintenance and repair ofenergy efficiency equipment
7.4 Installation, maintenance and repair ofcharging stations for electric vehicles in buildings(and parking spaces attached to buildings)
7.5 Installation, maintenance and repair of
instruments and devices for measuring,
C1-C2. Complementary individual measures regulation and controlling energy performanceof buildings
7.6 Installation, maintenance and repair ofrenewable energy technologies
4.16 Installation and operation of electric heatpumps
9.3 Professional services related to energy
performance of buildings
24. Micro CHP (micro CHP) high-efficiency
plant.
25. Heat exchangers/recovery systems.
The following professional services arealways eligible:
26. technical consultations (energy
consultants, energy simulation, project
management, issuing of Energy
Performance Certificates- EPC-, specialised
training, etc.) linked to the individual
measures mentioned above.
27. Accredited energy audits and building
performance assessments.
28. Energy management services andcontracts, including services provided by
Energy Service Companies (ESCOs).
AT CITY, MUNICIPALITY AND LOCALITYLEVEL

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

79 | P a g e

EU Taxonomy
7.3 Installation, maintenance and repair ofenergy efficiency equipment
7.4 Installation, maintenance and repair ofcharging stations for electric vehicles in buildings(and parking spaces attached to buildings)
7.5 Installation, maintenance and repair of
instruments and devices for measuring,
C1-C2. Complementary individual measures regulation and controlling energy performanceof buildings
7.6 Installation, maintenance and repair ofrenewable energy technologies
4.16 Installation and operation of electric heatpumps
9.3 Professional services related to energy
performance of buildings
Initiatives and projects at city or district
level
district level contribute substantially to themitigation of GHG emissions. The
implementation of clean (low-carbon)
technologies or urban development
strategies makes city management more
efficient. Low-carbon urban growth helps toincrease the density of cities with a lower
impact.
density in cities with a lower environmental
impact and reduce the use of natural
resources required to obtain the services
offered by these areas.
ENERGY- Self-sufficient public lighting systems thatavoid the construction of energy
transmission networks.
energy transmission networks.

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

80 | P a g e

EU Taxonomy
7.3 Installation, maintenance and repair ofenergy efficiency equipment
7.4 Installation, maintenance and repair ofcharging stations for electric vehicles in buildings(and parking spaces attached to buildings)
7.5 Installation, maintenance and repair of
instruments and devices for measuring,
C1-C2. Complementary individual measures regulation and controlling energy performanceof buildings
7.6 Installation, maintenance and repair ofrenewable energy technologies
4.16 Installation and operation of electric heatpumps
9.3 Professional services related to energy
performance of buildings- Public lighting management systems
based on the presence of people and at
pre-determined times, to a predetermined
times, in such a way as to prevent.
that prevent misuse of energy at times
when energy is not times when lighting is
not required in the sector.
- On-site energy generation systems(Distributed Energy Resources).
- Electric vehicle charging points in urban
areas.
urban areas.
MOBILITY- Urban level interventions that support the
principles defined in the Nationally
Appropriate Mitigation Action (NAMA) for
electric mobility.
WASTE

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

81 | P a g e

EU Taxonomy
7.3 Installation, maintenance and repair ofenergy efficiency equipment
7.4 Installation, maintenance and repair ofcharging stations for electric vehicles in buildings(and parking spaces attached to buildings)
7.5 Installation, maintenance and repair of
instruments and devices for measuring,
C1-C2. Complementary individual measures regulation and controlling energy performanceof buildings
7.6 Installation, maintenance and repair ofrenewable energy technologies
4.16 Installation and operation of electric heatpumps
9.3 Professional services related to energy
performance of buildings- Waste-to-energy projects, atneighbourhood or building scale.
building scale.
- Waste transfer centres that
promote recycling and reuse, avoiding thetransport and disposal of waste in landfills
or waste-to-energy.
waste in landfills or waste disposal centres.
WATER- Sustainable Urban Drainage Systems,
which demonstrate 100% retention of
100% of runoff water retention in theurbanised area.
urbanised area.
- Wastewater treatment plants (grey and/or
black water), which avoid the disposal ofwastewater in thedisposal of wastewater in the city's
treatment

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

EU Taxonomy
7.3 Installation, maintenance and repair ofenergy efficiency equipment
7.4 Installation, maintenance and repair ofcharging stations for electric vehicles in buildings(and parking spaces attached to buildings)
7.5 Installation, maintenance and repair of
instruments and devices for measuring,
C1-C2. Complementary individual measures regulation and controlling energy performanceof buildings
7.6 Installation, maintenance and repair ofrenewable energy technologies
4.16 Installation and operation of electric heatpumps
9.3 Professional services related to energy
performance of buildings
treatment systems of the city ormunicipality.
municipality.
- Micro-cogeneration systems fromwastewater or waste treatment, bothcommercial and residential.
ICT- Sensor networks and integrated systems
to make the management of urban
development more efficient, optimise theoptimise the functioning of infrastructure,articulate different services (e.g. energy +waste) anddifferent services (e.g., energy + mobility +building) and facilitate the creation ofadvanced smart metering systems.

Summary

Level of ambition

INCOMPARABLE

82 | P a g e

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

EU Taxonomy
7.3 Installation, maintenance and repair ofenergy efficiency equipment
7.4 Installation, maintenance and repair ofcharging stations for electric vehicles in buildings(and parking spaces attached to buildings)
7.5 Installation, maintenance and repair of
instruments and devices for measuring,
C1-C2. Complementary individual measures regulation and controlling energy performanceof buildings
7.6 Installation, maintenance and repair ofrenewable energy technologies
4.16 Installation and operation of electric heatpumps
9.3 Professional services related to energy
performance of buildings

Summary

Climate change
adaptation

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix A to this Annex.

Both taxonomies address DNSH on CC
adaptation differently:
Colombian Green Taxonomy still does notaddress adaptation objective, it only
mentions a generic DNSH to climatechange adaptation, while the EU
Taxonomy goes further on this point andmentions a classification of climaterelated hazards as to not do significant
harm.

Conservation of
ecosystems andbiodiversity

There are no specific compliancerequirements for this economic activity.

There are no specific compliance requirements
for this economic activity.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

83 | P a g e

Level of ambition

VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

Watermanagement

Circular economy

84 | P a g e

EU Taxonomy
7.3 Installation, maintenance and repair ofenergy efficiency equipment
7.4 Installation, maintenance and repair ofcharging stations for electric vehicles in buildings(and parking spaces attached to buildings)
7.5 Installation, maintenance and repair of
instruments and devices for measuring,
C1-C2. Complementary individual measures regulation and controlling energy performanceof buildings
7.6 Installation, maintenance and repair ofrenewable energy technologies
4.16 Installation and operation of electric heatpumps
9.3 Professional services related to energy
performance of buildings

Summary

Level of ambition

There are no specific compliancerequirements for this economic activity.

There are no specific compliance requirements
for this economic activity.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

There are no specific compliancerequirements for this economic activity.

For the installation and operation of electric heatpumps:- The activity assesses availability of and, where
feasible, uses equipment and components ofhigh durability and recyclability and that are easy
to dismantle and refurbish.
- A waste management plan is in place andensures maximal reuse, remanufacturing or
recycling at end of life, including throughcontractual agreements with waste management

Colombian Green Taxonomy has genericrequirements while EU Taxonomy does
not have generic DNSH on circular
economy:- Please refer to the comparison of thegeneric DNSH criteria on this.

MORE STRINGENT/AMBITIOUS AND/OR MOREDETAILED

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

Pollution control
and prevention

EU Taxonomy
7.3 Installation, maintenance and repair ofenergy efficiency equipment
7.4 Installation, maintenance and repair ofcharging stations for electric vehicles in buildings(and parking spaces attached to buildings)
7.5 Installation, maintenance and repair of
instruments and devices for measuring,
C1-C2. Complementary individual measures regulation and controlling energy performanceof buildings
7.6 Installation, maintenance and repair ofrenewable energy technologies
4.16 Installation and operation of electric heatpumps
9.3 Professional services related to energy
performance of buildings
partners, reflection in financial projections orofficial project documentation.

There are no specific compliancerequirements for this economic activity.

For the installation and operation of electric heatpumps:For air-to-air heat pumps with rated capacity of
12kW or below, indoor and outdoor soundpower levels are below the threshold set out in
Commission Regulation (EU) No 206/2012.

Colombian Green Taxonomy
RC1. Sewage sludge treatment

EU Taxonomy
5.6 Anaerobic digestion of sewage sludge

1. Sludge treatment with anaerobic
digestion systems is directly eligible as longas it meets all of the following criteria:

1. A monitoring and contingency plan is in place
to minimise methane leakage at the facility.

Summary

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

Level of ambition

VERY SIMILAR

Waste:
Economy activity

TSC

85 | P a g e

Summary

Level of ambition

EU Taxonomy is more stringent:- Although the taxonomies have similar
thresholds in several points, theLESS STRINGENT/AMBITIOUS AND/OR LESS DETAILEDThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
RC1. Sewage sludge treatment- Methane emissions from relevant facilities(eg for biogas production and storage,
power generation and digestate storage)
are controlled by a monitoring plan.
- The biogas produced is used directly forthe generation of electricity and/or heat, orthe biomethane is used for injection into
the natural gas network, or as fuel forvehicles (such as bioG-NC) or as raw
material in the chemical industry (eg for the
production of H2 and NH3). In cases where
the systems include only the burning of
biogas, they must have a transition program
to other types of uses in the medium term,that is, less than 3 years.
- The digestate produced is used as
fertilizer, soil improver or other uses,
directly or after composting or any othertreatment.
2. Activities that facilitate the use andexploitation of biogas, such as drying,compression or similar, are also eligible.
No threshold is applied.

EU Taxonomy
5.6 Anaerobic digestion of sewage sludge
2. The produced biogas is used directly for thegeneration of electricity or heat or upgraded tobio-methane for injection in the natural gas grid,or used as vehicle fuel or as feedstock inchemical industry.

Summary

Level of ambition

Colombian Green Taxonomy adds that incases where the systems include only
biogas flaring, they must have a transition
program to other types of use in themedium term (less than 3 years) while EU
Taxonomy doesn't allow biogas flaring.
- Both taxonomies consider facilities forthe treatment of sewage sludge byanaerobic digestion with the resulting
production and utilisation of biogas or
chemicals.
- For both taxonomies the treatment ofsludge with anaerobic digestion systems
should include a monitoring andcontingency plan in order to minimise
methane leakage at the facility.
- For both taxonomies the biogas
produced must be used for electricity orheat generation, or transformed into
biomethane for injection into the naturalgas grid. It can also be used as fuel forvehicles or as a raw material in thechemical industry.
- Colombian Green Taxonomy requiresthat digestate produced is used as
fertilizer.
- For Colombia, activities that facilitate
the use and utilization of biogas, such as
dehydration, compression or similar, arealso eligible.
INCOMPARABLE

86 | P a g e

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
RC1. Sewage sludge treatment

EU Taxonomy
5.6 Anaerobic digestion of sewage sludge

Summary

Level of ambition

Climate change
adaptation

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix A to this Annex.

Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does
not address adaptation objective. It only
mentions a generic DNSH to climatechange adaptation, while the EU
Taxonomy goes further on this point andmentions a classification of climaterelated hazards so as not to do any harm.

Conservation of
ecosystems andbiodiversity

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix D to this Annex.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

Water
management

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix B to this Annex.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

There are no specific compliance requirements
for this economic activity.

Colombian Green Taxonomy has genericrequirements while EU Taxonomy does
not have generic DNSH on circular
economy:- Please refer to the comparison of thegeneric DNSH criteria on this.

MORE STRINGENT/AMBITIOUS AND/OR MOREDETAILED

Circular economy

87 | P a g e

There are no specific compliancerequirements for this economic activity.

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
RC1. Sewage sludge treatment

Pollution control
and prevention- Air emissions (eg, ammonia generated insludge storage) andto water are within the ranges established
for Colombia by Law 142
of 1994 and Decree 1287 of 2014, wherethe "Criteria for the use of biosolids
generated in wastewater treatment plants"
are decreed. This Decree includes
characterization, forms of use, final
disposal, restrictions, and quality control forthe use of biosolids.
- Air emissions (such as SOx, NOx andparticles) generated by biogas combustion
are controlled and reduced (whennecessary), within the limits established bycurrent regulations.
- The digestate resulting from this activity,that is used as a fertilizer or soil improver,must comply with the national regulations
on fertilizers and soil amendments for
agricultural use (Decree 1843 of 1991,
which regulates the use and managementof pesticides).

Economy activity

Colombian Green Taxonomy
RC2. Separate collection and transport ofnon-hazardous waste in the segregatedfraction at source

TSC

88 | P a g e

EU Taxonomy
5.6 Anaerobic digestion of sewage sludge

Emissions are within or lower than the emission
levels associated with the best available
techniques (BAT-AEL) ranges set for anaerobic
treatment of waste in the latest relevant best
available techniques (BAT) conclusions, including
the best available techniques (BAT) conclusions
for waste treatment. No significant cross-media
effects occur. Where the resulting digestate isintended for use as fertiliser or soil improver, its
nitrogen content (with tolerance level ±25 %) iscommunicated to the buyer or the entity incharge of taking off the digestate.

Summary

Level of ambition

Both taxonomies have similar
requirements:- Both taxonomies require emissions
within or below the ranges establishedaccording to the regulations of eachcountry or region. Colombia considers
Law 142 of 1994 and Decree 1287 of2014 while EU considers the best
available techniques (BAT-AEL) ranges set
for anaerobic treatment of waste in thelatest relevant best available techniques(BAT) conclusions.
- Colombian Green Taxonomy requiresthat air emissions (such as SOx, NOx andparticulate matter) generated by biogas
combustion are controlled and reduced(when necessary), within the limits
established by regulations.
- For both taxonomies the digestate
resulting from this activity, which is used
as a fertilizer or soil improver, must meetthe standards of each country or region.
EU Taxonomy requires to communicate to
the buyer or the entity in charge of taking
off the digestate.

VERY SIMILAR

Summary

Level of ambition

EU Taxonomy
5.5. Collection and transport of non-hazardous
waste in source segregated fractions

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
RC2. Separate collection and transport ofnon-hazardous waste in the segregatedfraction at source
The infrastructure and equipment for thecollection and separate transportation of
non-hazardous waste are directly eligible aslong as they meet one of the following
criteria:- Waste segregated at source (according to
its characterization and composition) iscollected separately, with the aim ofpreparing it for reuse and/or recycling.
- Facilities that optimize transport areincluded, such as transfer stations.
- Investments are made in compaction,
crushing and other activities that improvelogistics capacity in transportation.
No threshold is applied.

EU Taxonomy
5.5. Collection and transport of non-hazardous
waste in source segregated fractions

Summary

All separately collected and transported nonhazardous waste that is segregated at source isintended for preparation for reuse or recycling
operations.

Colombian Green Taxonomy has detailed
requirements:- Both taxonomies consider all nonhazardous waste collected andtransported separately that is separated
at source and destined for preparation for MORE STRINGENT/
reuse or recycling operations.
AMBITIOUS AND/
Colombian Green Taxonomy detail on:
OR MORE- Facilities that optimize transportation,
DETAILED
such as transfer stations, are included.
- Investments are made in compaction,
shredding and other activities that
improve logistical capacity intransportation.

INCOMPARABLE

VERY SIMILAR

Climate change
adaptation

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix A to this Annex.

Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does
not address adaptation objective. It only
mentions a generic DNSH to climatechange adaptation, while the EU
Taxonomy goes further on this point andmentions a classification of climaterelated hazards so as not to do any harm.

Conservation of
ecosystems andbiodiversity

There are no specific compliancerequirements for this economic activity.

There are no specific compliance requirements
for this economic activity.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

89 | P a g e

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
RC2. Separate collection and transport ofnon-hazardous waste in the segregatedfraction at source

Watermanagement

There are no specific compliancerequirements for this economic activity.

Circular economy

Pollution control
and prevention

90 | P a g e

Avoid commingling of source-separated
waste fractions at waste storage andtransfer facilities

Compliance with the rules related to theproper handling of leachate during theseparate transportation of waste.

EU Taxonomy
5.5. Collection and transport of non-hazardous
waste in source segregated fractions

Summary

Level of ambition

There are no specific compliance requirements
for this economic activity.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

Separately collected waste fractions are notmixed in waste storage and transfer facilities
with other waste or materials with different
properties.

Both taxonomies have similar
requirements:- Avoid mixing separately collected waste
fractions are not mixed at the waste
storage and transfer facilities with otherwaste or materials with different
properties.

VERY SIMILAR

There are no specific compliance requirements
for this economic activity.

Colombian Green Taxonomy has specificrequirements:- Colombian Green Taxonomy requires
the compliance with regulations related
to the proper handling of leachate during
the separate transportation of waste.

MORE STRINGENT/AMBITIOUS AND/OR MOREDETAILED

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

TSC

91 | P a g e

Colombian Green Taxonomy
RC3. Anaerobic digestion of organic wastewith methane capture or use
Anaerobic digestion of organic waste (e.g.
solid urban, ordinary industrial, andagricultural waste) is directly eligible when it
meets all of the following criteria:- Organic waste is segregated at the source
and collected separately, or there is asuitable separation system before anaerobic
digestion. In the latter case, adequate
management and use of the remaining
waste must be guaranteed.
- Methane leakage from relevant facilities(e.g. for biogas production and storage,
power generation, digestate storage) is
controlled through a monitoring plan andeffective measures to prevent methane
emissions gas.
- The produced biogas is used directly forelectricity and/or heat generation or is
upgraded to biomethane for injection into
the natural gas grid, or is used as vehicle
fuel (e.g. bioCNG) or as feedstock in thechemical industry (such as for the
production of H2 and NH3). In the cases inwhich the systems include only the burningof biogas, they must be part of a transition
program to other types of uses in themedium term, that is, less than 3 years.
- The digestate produced is used as
fertilizer, soil improver or other uses,
directly or after composting or any othertreatment.
- Activities that facilitate the use and

EU Taxonomy
5.7. Anaerobic digestion of bio-waste

Summary

EU Taxonomy is more stringent:- Although the taxonomies have similar
thresholds in several points, theColombian Green Taxonomy adds that incases where the systems include only
biogas flaring, they must have a transition
program to other types of use in the
1. A monitoring and contingency plan is in placemedium term (less than 3 years) while EU
to minimise methane leakage at the facility.
Taxonomy does not allow biogas flaring.
2. The produced biogas is used directly for the- For both taxonomies the bio-waste thatgeneration of electricity or heat or upgraded tois used for anaerobic digestion is source
bio-methane for injection in the natural gas grid,
segregated and collected separately.
or used as vehicle fuel or as feedstock in- Both taxonomies consider a monitoringchemical industry.
and contingency plan is in place in order
3. The bio-waste that is used for anaerobic
to minimise methane leakage at thedigestion is source segregated and collectedfacility.
separately.
- For both taxonomies the produced
4. The produced digestate is used as fertiliser orbiogas is used directly for the generationsoil improver, either directly or after compostingof electricity or heat, or upgraded to bioor any other treatment.
methane for injection in the natural gas
grid, or used as vehicle fuel or as
5. In the dedicated bio-waste treatment plants,
feedstock in chemical industry.
the share of food and feed crops used as input- The produced digestate is used as
feedstock, measured in weight, as an annual
fertiliser or soil improver, either directly
average, is less than or equal to 10% of the input
or after composting or any otherfeedstock.
treatment.
- For Colombia, activities that facilitate
the use and utilization of biogas, such as
dehydration, compression or similar, arealso eligible.
- In the dedicated bio-waste treatment
plants, organic waste constitutes anLevel of ambition

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILEDThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Climate change
adaptation

Conservation of
ecosystems andbiodiversity

92 | P a g e

Colombian Green Taxonomy
EU Taxonomy
RC3. Anaerobic digestion of organic waste
5.7. Anaerobic digestion of bio-wastewith methane capture or use
exploitation of biogas (such as drying,compression or similar) are also
contemplated.
- In plants dedicated to the treatment oforganic waste, organic waste constitutes animportant part of the input raw material (atleast 70%, measured by weight, as anannual average). Co-digestion is eligible onlywith a minor share of advanced bioenergy
feedstock (up to 30% of the input
feedstock) that meets the eligibility criteria
for the agricultural sector (see Chapter 3)
and with crops that adhere to the applicablenational regulations.
No threshold is applied.

Summary

Level of ambition

important part of the input feedstock. Codigestion is eligible with a minor share ofadvanced bioenergy feedstock (up to 30%of the input feedstock in Colombia, while
EU 10%). Colombia considers theeligibility criteria for the agricultural
sector.

The activity complies with the criteria set out inAppendix A to this Annex.

Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does
not address adaptation objective. It only
mentions a generic DNSH to climatechange adaptation, while the EU
taxonomy goes further on this point andmentions a classification of climaterelated hazards so as not to do any harm.

INCOMPARABLE

The origin of inputs from agricultural / agroindustrial activity must meet the eligibility
The activity complies with the criteria set out incriteria established in the AFOLU sector (See Appendix D to this Annex.
Chapter 3).

Colombian Green Taxonomy has specificrequirements:- Colombian Green Taxonomy requiresthat the origin of inputs coming fromagricultural/agro-industrial activity mustcomply with the eligibility criteria
established in the AFOLU sector.

MORE STRINGENT/AMBITIOUS AND/OR MOREDETAILED

There are no specific compliancerequirements for this economic activity.

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
RC3. Anaerobic digestion of organic wastewith methane capture or use

Watermanagement

There are no specific compliancerequirements for this economic activity.

EU Taxonomy
5.7. Anaerobic digestion of bio-waste

Summary

Level of ambition

The activity complies with the criteria set out inAppendix B to this Annex.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

Circular economy

There are no specific compliancerequirements for this economic activity.

There are no specific compliance requirements
for this economic activity.

Colombian Green Taxonomy has genericrequirements while EU Taxonomy does
not have generic DNSH on circular
economy:- Please refer to the comparison of thegeneric DNSH criteria on this.

MORE STRINGENT/AMBITIOUS AND/OR MOREDETAILED

Pollution control
and prevention- Emissions to air (eg ammonia generated in
the storage of sludge) and to water are
within the ranges established for Colombia
by Law No. 142 and Decree No. 1287
"Criteria for the use of biosolids generated
in wastewater treatment plants. This Decree
includes characterization, forms of use, final
disposal, restrictions and quality control.
- Air emissions (for example, SOx, NOx andparticles) after biogas combustion arecontrolled and reduced (when necessary),
within the limits established by current
regulations.
- If the resulting digestate is used as afertilizer / soil improver, it must comply with
the national regulations on fertilizers / soil

For anaerobic digestion plants treating over 100
tonnes per day, emissions to air and water are
within or lower than the emission levels
associated with the best available techniques(BAT-AEL) ranges set for anaerobic treatment ofwaste in the latest relevant best available
techniques (BAT) conclusions, including the best
available techniques (BAT) conclusions for waste
treatment. No significant cross-media effects
occur. The produced digestate meets therequirements for fertilising materials set out in
Component Material Categories (CMC) 4 and 5
for digestate or CMC 3 for compost, asapplicable, in Annex II to Regulation (EU)2019/1009, or national rules on fertilisers or soil
improvers for agricultural use. The Nitrogen

Both taxonomies have similar
requirements:- Both taxonomies require emissions
within or below the ranges establishedaccording to the regulations of eachcountry or region. Colombia considers
Law 142 of 1994 and Decree 1287 of 2014
while EU considers the best available
techniques (BAT-AEL) ranges set for
anaerobic treatment of waste in the latest
relevant best available techniques (BAT)
conclusions.
- Colombian Green Taxonomy requiresthat air emissions (such as SOx, NOx andparticulate matter) generated by biogas
combustion are controlled and reduced

VERY SIMILAR

93 | P a g e

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Economy activity

TSC

94 | P a g e

Colombian Green Taxonomy
RC3. Anaerobic digestion of organic wastewith methane capture or use
amendments for agricultural use - in linewith Decree number 1843 of 1991, which
regulates the use and management ofpesticides .

Colombian Green Taxonomy
RC4. Composting of organic waste
Composting of the organic fraction of
biological waste (such as agricultural
production residues) is directly eligible aslong as it meets all of the following criteria:- Organic waste is segregated and collected
separately.
- The compost produced is used as afertilizer, as a soil improver, among otheruses.
- Minimize methane losses in the compost
production process.
No threshold is applied.

EU Taxonomy
5.7. Anaerobic digestion of bio-waste
content (with tolerance level ±25%) of thedigestate used as fertiliser or soil improver iscommunicated to the buyer or the entity incharge of taking off the digestate.

EU Taxonomy
5.8. Composting of bio-waste

1. The bio-waste that is composted is source
segregated and collected separately.
2. The compost produced is used as fertiliser orsoil improver and meets the requirements for
fertilising materials set out in Component
Material Category 3 in Annex II to Regulation(EU) 2019/1009 or national rules on fertilisers orsoil improvers for agricultural use.

Summary

Level of ambition(when necessary), within the limits
established by regulations.
- For both taxonomies the digestate
resulting from this activity, which is used
as a fertilizer or soil improver, must meetthe standards of each country or region.
EU Taxonomy requires to communicate to
the buyer or the entity in charge of taking
off the digestate.

Summary

Level of ambition

Colombian Green Taxonomy has more
requirements:
For both taxonomies the facilities for thetreatment of separately collected biowaste through composting (aerobic
digestion) with the resulting production
and utilisation of compost is eligible if:- The organic waste is segregated andcollected separately.
- The compost produced is used as
fertiliser or soil improver and meets therequirements for fertilising materials set
out in the specific regulations.
- Colombian Green Taxonomy includes

MORE STRINGENT/AMBITIOUS AND/OR MOREDETAILED

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
RC4. Composting of organic waste

EU Taxonomy
5.8. Composting of bio-waste

minimizing methane losses in thecomposting process.
Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does
not address adaptation objective. It only
mentions a generic DNSH to climatechange adaptation, while the EU
Taxonomy goes further on this point andmentions a classification of climaterelated hazards so as not to do any harm.

Level of ambition

Climate change
adaptation

There are no specific compliancerequirements for this economic activity.

Conservation of
ecosystems andbiodiversity- In the case of composting plants that treat
more than 75 t/day, there is an emissions
and odor management plan, and air andwater emissions are within the ranges ofcurrent regulations.
- There is a system that prevents leachate
The activity complies with the criteria set out infrom reaching the groundwater.
Appendix D to this Annex.
- The resulting compost complies with therequirements for organic fertilizers
established in the national regulations on
fertilizers and soil improvers for agriculturaluse.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

Water
management

There are no specific compliancerequirements for this economic activity.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

Circular economy

95 | P a g e

The activity complies with the criteria set out inAppendix A to this Annex.

Summary

There are no specific compliance requirements
for this economic activity.

INCOMPARABLE

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Pollution control
and prevention

Colombian Green Taxonomy
RC4. Composting of organic waste

There are no specific compliancerequirements for this economic activity.

There are no specific compliance requirements
for this economic activity.

There are no specific compliancerequirements for this economic activity.

For composting plants treating over 75 tonnes
per day, emissions to air and water are within or
lower than the emission levels associated withthe best available techniques (BAT-AEL) ranges
set out for aerobic treatment of waste in thelatest relevant best available techniques (BAT)
conclusions, including the best available
techniques (BAT) conclusions for waste
treatment. No significant cross-media effects
occur. The site has a system in place thatprevents leachate reaching groundwater. The
compost produced meets the requirements for
fertilising materials set out in Component
Material Category 3 in Annex II to Regulation(EU) 2019/1009 or national rules on fertilisers orsoil improvers for agricultural use.

Colombian Green Taxonomy
Economy activity

TSC

96 | P a g e

EU Taxonomy
5.8. Composting of bio-waste

RC5. Use of non-hazardous waste material
The recovery of non-hazardous wastematerial, collected already separated, isdirectly eligible when:- Produce suitable secondary raw materials
to replace virgin materials in production

EU Taxonomy
5.9. Material recovery from non-hazardous
waste
The activity converts at least 50 %, in terms ofweight, of the processed separately collected
non-hazardous waste into secondary raw
materials that are suitable for the substitution ofvirgin materials in production processes.

Summary

Level of ambition

Colombian Green Taxonomy has genericrequirements while EU Taxonomy does
MORE STRINGENT/
not have generic DNSH on circular
AMBITIOUS AND/economy:OR MORE- Please refer to the comparison of the
DETAILED
generic DNSH criteria on this.
Both taxonomies have similar
requirements:- Both taxonomies requires to have amanagement plan in place or are within
or lower than the emission levels
associated with the best available
techniques (BAT-AEL) regarding emissions
to air and water for composting plants
VERY SIMILAR
treating over 75 tonnes per day.
- Both taxonomies requires to include asystem in place that prevents leachatereaching groundwater.
- For both taxonomies the compost
produced meets the requirements for
fertilising materials set out in theregulations.

Summary

Level of ambition

Colombian Green Taxonomy has more
MORE STRINGENT/
requirements:
AMBITIOUS AND/
Both taxonomies consider facilities for the
OR MORE
sorting and processing of separately
DETAILED
collected non-hazardous waste andThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy
Economy activity

RC5. Use of non-hazardous waste material

EU Taxonomy
5.9. Material recovery from non-hazardous
waste

processes.
- At least 50%, in terms of weight, of the
non-hazardous waste collected separately
and processed becomes secondary raw
materials.
- Also eligible are assets for mechanizedseparation (eg, ECA Classification andUtilization Stations) and transformation
activities (eg, drying, chopping, pelleting,extrusion or other machinery necessary to
prepare the waste for co-processing), which
increase the value and usability of thematerial.

Climate change
adaptation

Conservation of
ecosystems andbiodiversity

97 | P a g e

There are no specific compliancerequirements for this economic activity.

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix A to this Annex.

The activity complies with the criteria set out inAppendix D to this Annex.

Summary
convert it into secondary raw materials
involving mechanical reprocessing. This
activity es eligible if:- Produce secondary raw materials
suitable for the substitution of virginmaterials in production processes.
- The activity converts at least 50%, in
terms of weight, of the processed
separately collected non-hazardous waste
into secondary raw materials.
- Colombian Green Taxonomy includes
assets for mechanized separation andtransformation activities, which increase
the value and usability of the material.
Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does
not address adaptation objective. It only
mentions a generic DNSH to climatechange adaptation, while the EU
Taxonomy goes further on this point andmentions a classification of climaterelated hazards so as to not do any harm.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

Level of ambition

INCOMPARABLE

VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy
Economy activity

RC5. Use of non-hazardous waste material

EU Taxonomy
5.9. Material recovery from non-hazardous
waste

Summary

Level of ambition

There are no specific compliance requirements
for this economic activity.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

Circular economy

There are no specific compliancerequirements for this economic activity.

There are no specific compliance requirements
for this economic activity.

Colombian Green Taxonomy has genericrequirements while EU Taxonomy does
not have generic DNSH on circular
economy:- Please refer to the comparison of thegeneric DNSH criteria on this.

MORE STRINGENT/AMBITIOUS AND/OR MOREDETAILED

Pollution control
and prevention

There are no specific compliancerequirements for this economic activity.

There are no specific compliance requirements
for this economic activity.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

Economy activity

Colombian Green Taxonomy
RC7. Capture and utilization of landfill gas

EU Taxonomy
5.10. Landfill gas capture and utilisation

TSC

Landfill gas collection and use are directly
eligible when they meet the following
criteria:

1. The landfill has not been opened after 8 July
2020.

Water
management

98 | P a g e

There are no specific compliancerequirements for this economic activity.

Summary

Level of ambition

EU Taxonomy is more stringent:- Although the taxonomies have similar
thresholds in several points, theLESS STRINGENT/AMBITIOUS AND/OR LESS DETAILEDThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Climate change
adaptation

99 | P a g e

Colombian Green Taxonomy
RC7. Capture and utilization of landfill gas- The landfill is permanently closed.
- For landfills in operation, the area (landfill
vessel or cell) where the system is installed(or expanded and/or reconditioned) ispermanently closed and does not receive
any more waste.
- Produced landfill gas is used directly forelectricity and/or heat generation, or is
upgraded to biomethane for injection into
the natural gas grid, or used as vehicle fuel(e.g., bioCNG) or as raw material in thechemical industry (for the production of H2and NH3, eg). The systems that only include
the burning of biogas are eligible only ifthey are part of a transition program toother types of uses in the medium term,that is, less than 3 years.
- Methane emissions resulting from thelandfill and leakage from the landfill gas
collection and utilization facilities arecontrolled through a monitoring plan.
No threshold is applied.

EU Taxonomy
5.10. Landfill gas capture and utilisation
2. The landfill or landfill cell where the gas
capture system is newly installed, extended, or
retrofitted is permanently closed and is nottaking in further biodegradable waste.
3. The produced landfill gas is used for thegeneration of electricity or heat as biogas), or
upgraded to bio-methane for injection in thenatural gas grid, or used as vehicle fuel or as
feedstock in chemical industry.
4. Methane emissions from the landfill andleakages from the landfill gas collection andutilisation facilities are subject to control andmonitoring procedures set out in Annex III to
Council Directive 1999/31/EC.

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix A to this Annex.

Summary
Colombian Green Taxonomy adds that incases where the systems include only
biogas flaring, they must have a transition
program to other types of use in themedium term (less than 3 years) while EU
taxonomy does not allow biogas flaring.
For both taxonomies capture andutilisation of landfill gas are directly
eligible if:- The landfill is permanently closed.
- The landfill where the gas capturesystem is newly installed, extended, or
retrofitted is permanently closed and is
not taking in further waste.
- The produced landfill gas is used for thegeneration of electricity or heat as biogas,
or upgraded to bio-methane for injectionin the natural gas grid, or used as vehicle
fuel or as feedstock in chemical industry.
- Methane emissions from the landfill andleakages from the landfill gas collection
and utilisation facilities are subject tocontrol and monitoring procedures.
Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does
not address adaptation objective. It only
mentions a generic DNSH to climatechange adaptation, while the EU
Taxonomy goes further on this point andmentions a classification of climaterelated hazards so as to not do any harm.

Level of ambition

INCOMPARABLE

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
RC7. Capture and utilization of landfill gas

EU Taxonomy
5.10. Landfill gas capture and utilisation

Conservation of
ecosystems andbiodiversity

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix D to this Annex.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

Water
management

There are no specific compliancerequirements for this economic activity.

There are no specific compliance requirements
for this economic activity.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

Circular economy

There are no specific compliancerequirements for this economic activity.

There are no specific compliance requirements
for this economic activity.

Colombian Green Taxonomy has genericrequirements while EU Taxonomy does
not have generic DNSH on circular
economy:- Please refer to the comparison of thegeneric DNSH criteria on this.

MORE STRINGENT/AMBITIOUS AND/OR MOREDETAILED

Pollution control
and prevention

Control SOX, NXOY and particulate
emissions (eg by installing filters to prevent
particulates from dispersing into theatmosphere after combustion), reducethem (where necessary), and monitor thatthey are within established limits by current
regulations (Decree 1784 of 2017).

The permanent closure and remediation as wellas the after-care of old landfills, where thelandfill gas capture system is installed, arecarried out in accordance with the following
rules: general requirements set out in Annex I to
Directive 1999/31/EC; control and monitoringprocedures set out in Annex III to that Directive.

EU Taxonomy has more detailed
requirements:- Colombian Green Taxonomy requires a
specific requirement related to control
emissions of SOX, NXOY and particulatematter, reduce them (when necessary),and monitor them within the limits
established by current regulations.
- EU Taxonomy specifies requirements for

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILED

100 | P a g e

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
RC7. Capture and utilization of landfill gas

EU Taxonomy
5.10. Landfill gas capture and utilisation

Summary

Level of ambition

the permanent closure and remediation
as well as the aftercare of old landfills,
where the landfill gas capture system isinstalled. This must be carried out inaccordance with the Directive
1999/31/EC (Annex I and II).
Colombian Green Taxonomy

Economy activity

TSC

101 | P a g e

EU Taxonomy
5.11 Transport of CO2
RC8. Artificial capture, transport, and5.12. Underground permanent geologicalstorage/use of GHGs
storage of CO2
1. Artificial GHG capture
For transport of CO2:
- All activities related to direct GHG capture 1. The CO2 transported from the installationfrom the atmosphere to reduce global
where it is captured to the injection point does
atmospheric GHG concentration levels are
not lead to CO2 leakages above 0.5 % of thecurrently eligible, subject to periodic review. mass of CO2 transported.
- Activities related to carbon capture in
2. The CO2 is delivered to a permanent CO2
facilities that emit GHG, provided theystorage site that meets the criteria forguarantee the capture of at least 90% of the underground geological storage of CO2 set out
GHG emissions generated in industrial
in Section 5.12 of this Annex; or to otherprocesses, are eligible only if they are parttransport modalities, which lead to permanentof the defined carbon neutrality path. in the CO2 storage site that meet those criteria.
PlGCCe as established in resolution 40350
3. Appropriate leak detection systems areof 2021. This criterion is subject to periodic applied, and a monitoring plan is in place, withreview.
the report verified by an independent third
2. GHG transport
party.
GHG transport modalities to permanent
capture sites are eligible if the asset
4. The activity may include the installation ofoperates below the GHG leakage/tonne
assets that increase the flexibility and improvethreshold described below:
the management of an existing network.
- The leak/ton of GHG transported from thehead(s) of the transportation network to
For underground permanent geological storage
the injection point(s) is less than 0.5%, and of CO2:

Summary

Level of ambition

Colombian Green Taxonomy has more
requirements:
Both taxonomies consider requirements
to transport, storage, and use of captured
GHG. Colombia also has specificrequirements to capture while EU does
not have.
* For capture (only Colombian Green
Taxonomy):- All activities related to capture of GHGs
from the atmosphere to reduce global
atmospheric GHG concentration levels are
eligible, subject to periodic review.
- Activities related to carbon
sequestration in GHG emitting facilities,
as long as they ensure the capture of atleast 90% of the GHG emissions
generated, are eligible if they are part ofthe carbon neutrality pathway defined in
the GCCP. This criteria is subject toperiodic review.
* For transport (both taxonomies):

VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

Climate change
adaptation

102 | P a g e

EU Taxonomy
5.11 Transport of CO2
RC8. Artificial capture, transport, and5.12. Underground permanent geologicalstorage/use of GHGs
storage of CO2
the GHG is delivered to a detention site
1. Characterisation and assessment of thepermanent taxonomy eligible, or to otherpotential storage complex and surrounding area,
modes of transportation that lead directlyor exploration within the meaning of Article 3,
to it.
point (8), of Directive 2009/31/EC of the- Assets that increase the flexibility andEuropean Parliament and of the Council ismanagement of an existing network,
carried out in order to establish whether the
without expanding the network to include
geological formation is suitable for use as a CO2
carbon capture and use activities, arestorage site.
eligible. This criterion is subject to periodic 2. For operation of underground geological CO2
review.
storage sites, including closure and post-closure
3. Storage and use of captured GHG:
obligations: appropriate leakage detection- The operation of a permanent CO2 storage systems are implemented to prevent releasefacility is directly eligible if the facility meets during operation; a monitoring plan of thethe criteria of ISO 27914: 2017 for the
injection facilities, the storage complex, and,geological storage of CO2 or the one
where appropriate, the surrounding
established by the government throughenvironment is in place, with the regular reports
regulation.
checked by the competent national authority.
- For the storage of other GHGs other than 3. For the exploration and operation of storage
CO2, it is necessary to have a monitoringsites within the Union, the activity complies withplan and leak control systems, in line with
Directive 2009/31/EC. For the exploration andcurrent regulations.
operation of storage sites in third countries, the- Activities that use captured GHG as raw
activity complies with ISO 27914:2017 formaterial to generate new products orgeological storage of CO2.
materials are directly eligible.
No threshold is applied.

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix A to this Annex.

Summary

Level of ambition- The CO2 transported from theinstallation where it is captured to theinjection point does not lead to CO2leakages above 0.5% of the mass of CO2transported.
- The activity may include the installationof assets that increase the flexibility andimprove the management of an existing
network.
- Appropriate leak detection systems areapplied and a monitoring plan is in place,with the report verified by anindependent third party.
* For storage (both taxonomies):- The operation of a permanent CO2
storage facility is directly eligible if the
facility complies with ISO 27914 criteria.
with the criteria of ISO 27914.
- EU Taxonomy includes a characterisation
and assessment of the potential storage
complex and surrounding area.
- Colombian Green Taxonomy defines that
activities that use captured GHG as
feedstock to generate new products ormaterials are directly eligible.
Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does
not address adaptation objective. It only
mentions a generic DNSH to climate

INCOMPARABLE

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy
Economy activity

RC8. Artificial capture, transport, andstorage/use of GHGs

EU Taxonomy
5.11 Transport of CO2
5.12. Underground permanent geologicalstorage of CO2

Summary

Level of ambitionchange adaptation, while the EU
Taxonomy goes further on this point andmentions a classification of climaterelated hazards so as not to do any harm.

Conservation of
ecosystems andbiodiversity

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix D to this Annex.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

Water
management

Artificial GHG capture- Reduce the additional abstraction
requirements of the capture plants to avoid
reductions in the flows of water bodies.
Storage
The activity complies with the criteria set out in- Prevent water pollution from land
Appendix B to this Annex.
movement discharges, accidental spills,
wastewater discharges, etc.
- Protect groundwater hydrology andaquatic ecology during the construction andoperation of catchment plants.

Colombian Green Taxonomy has specificrequirements:- Colombian Green Taxonomy requires for
capture to decrease additional
abstraction requirements for capture
plants to avoid reductions in waterbody
MORE STRINGENT/
flows.
AMBITIOUS AND/
- For storage requires to avoid water
OR MORE
pollution from spills from earthworks,
DETAILED
accidental spills, wastewater discharges,etc.
- For storage requires to protect
groundwater hydrology and aquatic
ecology during plant construction andoperation of the catchment plants.

Circular economy- Select the equipment based on criteria of
There are no specific compliance requirements
lower environmental impact and conducting
for this economic activity.
a chemical risk assessment.

Colombian Green Taxonomy has specificrequirements:
Colombian Green Taxonomy requires:

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MORE STRINGENT/AMBITIOUS AND/This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy
Economy activity

RC8. Artificial capture, transport, andstorage/use of GHGs

EU Taxonomy
5.11 Transport of CO2
5.12. Underground permanent geologicalstorage of CO2- Avoid hazardous waste from amine solventand carbon use.
- Comply with current regulations regarding
the use of carbon.

Pollution control
and prevention

Water:

104 | P a g e- Prevent the release of GHG emissions
during operation, implementing detection
systems.
- Avoid the loss of ammonia in theoperation.
- Minimize the formation of secondary
aerosols and the production of tropospheric The activity complies with Directive 2009/31/EC.
ozone.
- Have fans, compressors, pumps, and otherequipment used to transport CO2 that are
as efficient as possible in terms of theelectricity consumption required for theiroperation.

Summary

Level of ambition- Selecting equipment based on criteria
environmental impact and performing achemical risk.
- Avoidance of hazardous solvent wastes
amine and carbon use.
- Comply with current regulations
regarding the use of carbon.
Colombian Green Taxonomy has specificrequirements:
Colombian Green Taxonomy requires:- Prevent the release of GHG emissions
during operation by implementing
detection systems.
- Prevent the loss of ammonia during
operation.
- Minimize the formation of secondary
aerosols and tropospheric ozone
production.
- To have fans, compressors, pumps andother equipment used for used for CO2transport that are as efficient as possible
in the consumption of electricity required
for their operation.

OR MOREDETAILED

MORE STRINGENT/AMBITIOUS AND/OR MOREDETAILED

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

TSC

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EU Taxonomy
5.1 Construction, extension, and operation ofwater collection, treatment, and supply systems
A1. Aqueduct systems
5.2 Renewal of water collection, treatment, andsupply systems- For new systems, the following eligibility-The water supply system complies with one ofcriteria must be met:
the following criteria:
1. New aqueduct systems, in line with thea. the net average energy consumption for
current Basic Water and Sanitation
abstraction and treatment equals to or is lower
Regulation (RAS), must ensure that water
than 0.5 kWh per cubic meter produced waterleaks are limited and that adequate
supply. Net energy consumption may take into
maintenance measures are met.
account measures decreasing energy
2. Water treatment plants and pumping
consumption, such as source control (pollutant
systems must meet a specific thresholdload inputs), and, as appropriate, energy
separate from other assets. The average
generation (such as hydraulic, solar and windcarbon intensity of the energy of theseenergy);systems must be equal to or less than 100
b. the leakage level is either calculated using thegCO2/ kWh during the useful life of theInfrastructure Leakage Index (ILI). That
infrastructure.
calculation is to be applied across the extent of- For improvement of existing systems, one water supply (distribution) network where theof the following eligibility criteria must be
works are carried out, i.e. at water supply zone
met:level, district metered area(s) (DMAs) or pressure
1. Reduce the average energy consumption managed area(s) (PMAs).
of the system by at least 20% (including- The renewal of the water supply system leads
collection, adduction, treatment, storage,
to improved energy efficiency in one of the
conduction and distribution of the water
following ways:
resource); measured in kWh per cubic
a. by decreasing the net average energy
meter of authorized billed/non-billed water consumption of the system by at least 20%
supply.
compared to own baseline performance
2. Close the gap in the area of influence of
averaged for three years, including abstraction
the project, by at least 20%, between theand treatment, measured in kWh per cubic
losses of the water supply system and themeter produced water supply; by closing the gap
objective values of water leaks (determined by at least 20% either between the current
by the Index of Losses per Invoiced
leakage level averaged over three years,
Subscriber – IPUF–), established in thecalculated using the Infrastructure Leakage Index

Summary

Level of ambition

EU Taxonomy is more stringent anddetailed:- Both taxonomies have requirements for
new and existing systems, howeverrequirements for new systems aredifferent and for existing system havesome similarities.
* For new systems:- Colombian Green Taxonomy bases theirthresholds on the average carbon
intensity of energy (equal to or less than
100 gCO2/ kWh), and also mention
leakage limitation and maintenancemeasures taking into account local
regulations (Water and Basic Sanitation
Regulations (RAS by its Spanish
acronym)). The EU Taxonomy bases its
thresholds on the average net energy
consumption (0.5 kWh) per cubic meterof water supply produced and provides
for additional reduction measures insource control and energy generation. Forleakage, it provides a methodology
calculation (ILI) and thresholds that must
be applied to the entire extent of the
supply network.
* For existing systems:- Both taxonomies require to decrease
the net average energy consumption of
the system by at least 20%, measured in

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILEDThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

Climate change
adaptation

Conservation of
ecosystems andbiodiversity

106 | P a g e

EU Taxonomy
5.1 Construction, extension, and operation ofwater collection, treatment, and supply systems
A1. Aqueduct systems
5.2 Renewal of water collection, treatment, andsupply systems
Resolution of the Commission for the(ILI) rating method and an ILI of 1.5, or between
Regulation of Drinking Water and Basic
the current leakage level averaged over three
Sanitation (CRA) 688 of 2014.
years, calculated using another appropriate
3. Increase the coverage of existing systems method, and the threshold value established inthat already meet the objective values ofaccordance with Article 4 of Directive (EU)water leaks (IPUF) established in Resolution 2020/2184. The current leakage level averaged
CRA 688 of 2014.
over three years is calculated across the extent
of water supply (distribution) network where theworks are carried out, i.e. for the renewed watersupply (distribution) network at district meteredarea(s) (DMAs) or pressure managed area(s)(PMAs).

There are no specific compliancerequirements for this economic activity.

There are no specific compliancerequirements for this economic activity.

Summary

Level of ambition

kWh per cubic meter produced watersupply. They also aim to reduce leakage
levels, however, the Colombian Green
Taxonomy suggests an Index
corresponding to its regulation (IPUF by
its Spanish acronym), while the EUsuggests the Infrastructure Leakage Index
ILI. Colombia adds to increase thecoverage of existing systems that alreadymeet target values leakage according to
the IPUF (by its Spanish acronym).

The activity complies with the criteria set out inAppendix A to this Annex.

Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does
not address adaptation objective. It only
mentions a generic DNSH to climatechange adaptation, while the EU
Taxonomy goes further on this point andmentions a classification of climaterelated hazards so as not to do any harm.

INCOMPARABLE

The activity complies with the criteria set out inAppendix D to this Annex.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy
Economy activity

A1. Aqueduct systems

EU Taxonomy
5.1 Construction, extension, and operation ofwater collection, treatment, and supply systems
5.2 Renewal of water collection, treatment, andsupply systems

Summary

Level of ambition

The activity complies with the criteria set out inAppendix B to this Annex.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

Circular economy

There are no specific compliancerequirements for this economic activity.

There are no specific compliance requirements
for this economic activity.

Colombian Green Taxonomy has genericrequirements while EU Taxonomy does
not have generic DNSH on circular
economy:- Please refer to the comparison of thegeneric DNSH criteria on this.

MORE STRINGENT/AMBITIOUS AND/OR MOREDETAILED

Pollution control
and prevention

The oils and lubricants used must have anadequate management plan for theirdisposal and treatment.

There are no specific compliance requirements
for this economic activity.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

Water
management

107 | P a g e

There are no specific compliancerequirements for this economic activity.

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

TSC

108 | P a g e

EU Taxonomy
5.3 Construction, extension and operation ofwastewater collection and treatment
A2. Sanitary and combined sewage systems
5.4. Renewal of wastewater collection andtreatment- For construction, extension and operation ofwastewater collection and treatment:
1.The net energy consumption of thewastewater treatment plant equals to or is lower
than:
The following systems and technologies are i. 35 kWh per population equivalent (p.e.) per
eligible:annum for treatment plant capacity below 10- Those that prevent leaks or overflows of
000 p.e.;
untreated wastewater.
ii. 25 kWh per population equivalent (p.e.) per- Those for collection and transport orannum for treatment plant capacity between 10
conduction that allow increasing the
000 and 100 000 p.e.;
volume of treated wastewater, according to iii. 20 kWh per population equivalent (p.e.) per
the current regulatory framework, and/or
annum for treatment plant capacity above 100
reduce the discharge of untreated raw
000 p.e.
wastewater.
Net energy consumption of the operation of the- Those that make it possible to reduce
wastewater treatment plant may take into
water consumption through reuse,account measures decreasing energy
including projects to segregate municipal,
consumption relating to source control
storm and industrial drainage, for its(reduction of storm water or pollutant load
specialized treatment.
inputs), and, as appropriate, energy generation- Wastewater collection systems, separated within the system (such as hydraulic, solar,
from rainwater, which favor greater
thermal and wind energy).
efficiency in the treatment systems of these 2. For the construction and extension of a waste
waters.
water treatment plant or a waste water
No threshold is applied.
treatment plant with a collection system, which
are substituting more GHG-intensive treatment
systems (such as septic tanks, anaerobic
lagoons), an assessment of the direct GHG
emissions is performed. The results are disclosed
to investors and clients on demand.

Summary- In the EU Taxonomy in its activity 5.3,
specifically for wastewater collection
systems (sewerage), it states that for theconstruction and extension of awastewater treatment plant withcollection system, verification of GHG
reduction is required. Likewise, activity
5.4 in the EU Taxonomy states that for
the renovation of a collection system,
energy efficiency improvement must be
demonstrated by decreasing an averageenergy consumption by 20%.
- Colombian Green taxonomy does notindicate quantitative compliancethresholds for this activity, basing its
eligibility on a list of requirements toensure process efficiency.
Therefore, the eligibility criteria
associated with wastewater collection
systems (sewerage) are less stringent in
the Colombian Green Taxonomy as they
do not require GHG verification andenergy efficiency improvement asrequested by the EU.

Level of ambition

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILEDThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy
Economy activity

A2. Sanitary and combined sewage systems

EU Taxonomy
5.3 Construction, extension and operation ofwastewater collection and treatment
5.4. Renewal of wastewater collection andtreatment- For renewal of waste water collection andtreatment:
1. The renewal of a collection system improvesenergy efficiency by decreasing the averageenergy consumption by 20% compared to ownbaseline performance averaged over three years,
demonstrated on an annual basis. That decreaseof energy consumption can be accounted for at
the level of the project (i.e. the collection system
renewal) or, across the downstream waste water
agglomeration (i.e. including the downstream
collection system, treatment plant or dischargeof waste water).
2. The renewal of a waste water treatment plant
improves energy efficiency by decreasing the
average energy consumption of the system by atleast 20% compared to own baseline
performance averaged over three years,
demonstrated on an annual basis.
3. For the purposes of points 1 and 2, the net
energy consumption of the system is calculated
in kWh per population equivalent per annum of
the waste water collected or effluent treated,taking into account measures decreasing energy
consumption relating to source control(reduction of storm water or pollutant load
inputs) and, as appropriate, energy generation
within the system (such as hydraulic, solar,
thermal and wind energy).

109 | P a g e

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy
Economy activity

A2. Sanitary and combined sewage systems

EU Taxonomy
5.3 Construction, extension and operation ofwastewater collection and treatment
5.4. Renewal of wastewater collection andtreatment
4. For the purpose of point 1 and 2, the operator
demonstrates that there are no material changes
relating to external conditions, including
modifications to discharge authorisation(s) orchanges in load to the agglomeration that would
lead to a reduction of energy consumption,
independent of efficiency measures taken.

Summary

Level of ambition

INCOMPARABLE

Climate change
adaptation

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix A to this Annex.

Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does
not address adaptation objective. It only
mentions a generic DNSH to climatechange adaptation, while the EU
Taxonomy goes further on this point andmentions a classification of climaterelated hazards so as not to do any harm.

Conservation of
ecosystems andbiodiversity

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix D to this Annex.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix B to this Annex. Where the waste
water is treated to a level suitable for reuse inagricultural irrigation, the required risk
management actions to avoid adverse

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

Water
management

110 | P a g e

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy
Economy activity

Circular economy

Pollution control
and prevention

A2. Sanitary and combined sewage systems

Sludge and waste must have an adequate
management plan for their disposal andtreatment.

The oils and lubricants used must have anadequate management plan for theirdisposal and treatment.

EU Taxonomy
5.3 Construction, extension and operation ofwastewater collection and treatment
5.4. Renewal of wastewater collection andtreatment
environmental impacts have been defined andimplemented.

There are no specific compliance requirements
for this economic activity.

-Discharges to receiving waters meet therequirements laid down in Council Directive
91/271/EEC or as required by national provisions
stating maximum permissible pollutant levels
from discharges to receiving waters. Appropriate
measures have been implemented to avoid andmitigate excessive storm water overflows fromthe waste water collection system, which may
include nature-based solutions, separate storm
water collection systems, retention tanks andtreatment of the first flush. Sewage sludge isused in accordance with Council Directive
86/278/EEC or as required by national law
relating to the spreading of sludge on the soil or
any other application of sludge on and in the
soil.
- Discharges to receiving waters meet therequirements laid down in Directive 91/271/EECor as required by national provisions stating

111 | P a g e

Summary

Level of ambition

Colombian Green Taxonomy has specificrequirements:- Colombian Green Taxonomy requires anappropriate management plan for the
disposal and treatment of sludge andwaste.

MORE STRINGENT/AMBITIOUS AND/OR MOREDETAILEDEU Taxonomy has more specificrequirements:- Colombian Green Taxonomy requires anappropriate management plan for the
disposal and treatment of used oils andlubricants while EU Taxonomy establishes
requirements for discharges to receiving
waters.
- EU Taxonomy includes to implement
measures to prevent and mitigate
excessive stormwater overflows from thewastewater collection system, which may
include nature-based solutions, separate
stormwater collection systems, holding
tanks and first flush treatment.
- For EU Taxonomy the sewage sludge isused in accordance with Council Directive
86/278/EEC(220) or with the provisions ofnational legislation concerning the
spreading of sludge on land.

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILEDThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy
Economy activity

A2. Sanitary and combined sewage systems

EU Taxonomy
5.3 Construction, extension and operation ofwastewater collection and treatment
5.4. Renewal of wastewater collection andtreatment
maximum permissible pollutant levels fromdischarges to receiving waters. Appropriate
measures have been implemented to avoid andmitigate excessive storm water overflows fromthe waste water collection system, which may
include nature-based solutions, separate storm
water collection systems, retention tanks andtreatment of the first flush. Sewage sludge isused in accordance with Directive 86/278/EEC oras required by national law relating to the
spreading of sludge on the soil or any otherapplication of sludge on and in the soil.

Level of ambition

Summary

Level of ambition

EU Taxonomy is more stringent anddetailed:'Both taxonomies have requirements for
new and existing systems, howeverrequirements for new systems and forexisting system are different. Colombia
also adds anaerobic systems. Colombian
Green Taxonomy focuses on two types ofsystems (centralized wastewater
treatment and alternative or individual
wastewater treatment) while the EU
Taxonomy focuses on only one

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILED

Colombian Green Taxonomy

Economy activity

TSC

112 | P a g e

EU Taxonomy
5.3 Construction, extension and operation ofwastewater collection, and treatment
A3. Wastewater treatment systems
5.4. Renewal of wastewater collection, andtreatment
The following eligibility criteria apply to two -The net energy consumption of the waste watertypes of systems:
treatment plant equals to or is lower than: 35- Centralized wastewater treatment systems kWh per population equivalent (p.e.) per annum(eg, municipal and nucleated population
for treatment plant capacity below 10 000
centers).
p.e.;25 kWh per population equivalent (p.e.) per- Alternative or individual wastewater
annum for treatment plant capacity between 10
treatment systems, decentralized with000 and 100 000 p.e.;20 kWh per population
particular discharges (eg, agricultural andequivalent (p.e.) per annum for treatment plant
industrial sources).
capacity above 100 000 p.e.Net energy
The construction or extension of
consumption of the operation of the waste
wastewater systems, including its collection water treatment plant may take into account(sewage network) and treatment, is directly measures decreasing energy consumption

SummaryThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

113 | P a g e

EU Taxonomy
5.3 Construction, extension and operation ofwastewater collection, and treatment
A3. Wastewater treatment systems
5.4. Renewal of wastewater collection, andtreatmenteligible provided that:
relating to source control (reduction of storm
new systems
water or pollutant load inputs), and, as
1. The new wastewater treatment systemappropriate, energy generation within thereplaces GHG emission-intensive treatment system (such as hydraulic, solar, thermal andsystems (such as pit latrines, septic tanks,
wind energy).
anaerobic lagoons, etc.).
- For the construction and extension of a waste
existing systems
water treatment plant or a waste water
1. Investments that increase the capacity of treatment plant with a collection system, which
the treated flow or the efficiency of theare substituting more GHG-intensive treatment
pollutant load removal process.
systems (such as septic tanks, anaerobic
2. Investments that reduce energy
lagoons), an assessment of the direct GHG
consumption or favor the use of renewable emissions is performed. The results are disclosed
sources.
to investors and clients on demand.
For anaerobic systems the following
1. The renewal of a collection system improves
additional eligibility criteria apply:
energy efficiency by decreasing the average
1. Methane leakage from relevant facilities energy consumption by 20% compared to own(eg biogas production and storage, powerbaseline performance averaged over three
generation and digestate storage) isyears, demonstrated on an annual basis. That
controlled by a monitoring plan.
decrease of energy consumption can be
2. The biogas produced is used directly foraccounted for at the level of the project (i.e. thethe generation of electricity and/or heat, or collection system renewal) or, across thebiomethane is used for injection into thedownstream waste water agglomeration (i.e.
natural gas network, or as fuel for vehicles
including the downstream collection system,(such as bioGNC) or as raw material in thetreatment plant or discharge of waste water).
chemical industry ( eg, for the production of 2. The renewal of a waste water treatment plant
H2 and NH3). Systems that include only the improves energy efficiency by decreasing theburning of biogas are eligible only if they are average energy consumption of the system by atpart of a transition program to other types
least 20% compared to own baselineof uses in the medium term, three years or performance averaged over three years,
less.
demonstrated on an annual basis.

Summary(centralized wastewater treatment) andproposes specific criteria for it.
* For new systems:- Both taxonomies refer to thesubstitution of emission-intensive
systems, while the EU additionally defines
thresholds based on net energy
consumption depending on the treatment
plant capacity.
* For existing systems:- Colombian Green Taxonomy focuses oninvestments that increase the treatedflow capacity and reduce energy
consumption or favor the use ofrenewable sources. The EU Taxonomy
seeks that the renovation improvesenergy efficiency and for this purpose
establishes reduction thresholds withrespect to its own reference
performance. The net energy
consumption of the system is calculated
in kWh per population equivalent per
annum of the waste water collected oreffluent treated.
* Anaerobic systems:- Colombian Green Taxonomy defines
additional criteria such as monitoringplans for methane leakage, the use of
biogas for electricity generation or
feedstock in the chemical industry, andLevel of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy
Economy activity

A3. Wastewater treatment systems
3. Activities that facilitate the use andexploitation of biogas, such as drying,compression or similar, are also eligible.
No threshold is applied.

Climate change
adaptation

There are no specific compliancerequirements for this economic activity.

Conservation of
ecosystems andbiodiversity

There are no specific compliancerequirements for this economic activity.

114 | P a g e

EU Taxonomy
5.3 Construction, extension and operation ofSummary
wastewater collection, and treatment
5.4. Renewal of wastewater collection, andtreatment
3. For the purposes of points 1 and 2, the net
activities that facilitate the use orenergy consumption of the system is calculated exploitation of biogas.
in kWh per population equivalent per annum of
the waste water collected or effluent treated,taking into account measures decreasing energy
consumption relating to source control(reduction of storm water or pollutant load
inputs) and, as appropriate, energy generation
within the system (such as hydraulic, solar,
thermal and wind energy).
4. For the purpose of point 1 and 2, the operator
demonstrates that there are no materialchanges relating to external conditions, including
modifications to discharge authorisation(s) orchanges in load to the agglomeration that would
lead to a reduction of energy consumption,
independent of efficiency measures taken.
Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green taxonomy still does
not address adaptation objective. It only
The activity complies with the criteria set out inmentions a generic DNSH to climate
Appendix A to this Annex.
change adaptation, while the EU
Taxonomy goes further on this point andmentions a classification of climaterelated hazards so as not to do any harm.
The activity complies with the criteria set out inAppendix D to this Annex.

Both taxonomies have similar
requirements:

Level of ambition

INCOMPARABLE

VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy
Economy activity

A3. Wastewater treatment systems

EU Taxonomy
5.3 Construction, extension and operation ofwastewater collection, and treatment
5.4. Renewal of wastewater collection, andtreatment

Summary

Level of ambition- Please refer to the comparison of thegeneric DNSH criteria on this.

Watermanagement

Circular economy

Pollution control
and prevention

115 | P a g e

The activity complies with the criteria set out inAppendix B to this Annex. Where the waste
water is treated to a level suitable for reuse inagricultural irrigation, the required risk
management actions to avoid adverse
environmental impacts have been defined andimplemented.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

Sludge and waste must have an adequate
management plan for their disposal andtreatment.

There are no specific compliance requirements
for this economic activity.

Colombian Green Taxonomy has specificrequirements:- Colombian Green Taxonomy requires anappropriate management plan for the
disposal and treatment of sludge andwaste.

MORE STRINGENT/AMBITIOUS AND/OR MOREDETAILED

The oils and lubricants used must have anadequate management plan for theirdisposal and treatment.

-Discharges to receiving waters meet therequirements laid down in Council Directive
91/271/EEC or as required by national provisions
stating maximum permissible pollutant levels
from discharges to receiving waters. Appropriate
measures have been implemented to avoid andmitigate excessive storm water overflows fromthe waste water collection system, which may
include nature-based solutions, separate storm
water collection systems, retention tanks and

EU Taxonomy has more specificrequirements:- Colombian Green Taxonomy requires anappropriate management plan for the
disposal and treatment of used oils andlubricants while EU Taxonomy establishes
requirements for discharges to receiving
waters.
- EU Taxonomy includes to implement
measures to prevent and mitigate

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILED

There are no specific compliancerequirements for this economic activity.

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy
Economy activity

A3. Wastewater treatment systems

EU Taxonomy
5.3 Construction, extension and operation ofwastewater collection, and treatment
5.4. Renewal of wastewater collection, andtreatment
treatment of the first flush. Sewage sludge isused in accordance with Council Directive
86/278/EEC or as required by national law
relating to the spreading of sludge on the soil or
any other application of sludge on and in the
soil.
- Discharges to receiving waters meet therequirements laid down in Directive 91/271/EECor as required by national provisions stating
maximum permissible pollutant levels fromdischarges to receiving waters. Appropriate
measures have been implemented to avoid andmitigate excessive storm water overflows fromthe waste water collection system, which may
include nature-based solutions, separate storm
water collection systems, retention tanks andtreatment of the first flush. Sewage sludge isused in accordance with Directive 86/278/EEC oras required by national law relating to the
spreading of sludge on the soil or any otherapplication of sludge on and in the soil.

Transport:

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Summary

excessive stormwater overflows from thewastewater collection system, which may
include nature-based solutions, separate
stormwater collection systems, holding
tanks and first flush treatment.
- For EU Taxonomy the sewage sludge isused in accordance with Council Directive
86/278/EEC(220) or with the provisions ofnational legislation concerning the
spreading of sludge on land.

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

TSC

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T1. Urban Public Transportation

1. Fleets of vehicles or rolling stock for
urban public transport by land, rail, river or
sea with zero direct emissions (eg, electricor powered by low-carbon hydrogen) aredirectly eligible.
Examples for urban land or rail public
transport fleet: rapid transit buses,
intermediate or feeder buses, light rail,
subways, trams, trolleybuses, commuter or
suburban trains, taxis, shared car or sharedride systems.
Examples for river or maritime transport
fleet: water vehicles such as ferry/ferry or
water taxi.
2. Specific eligibility of other fleets isdetermined using the following criteria:
Land- New fleet: direct emissions are less than
20 gCO2e/pkm until 2025 (from that year
on, only fleets with zero direct emissions
listed in the previous criteria will be
eligible).
- Fleet renewal: the new fleet has anemission factor of less than 30 gCO2e/pkm.
- Renewal and physical disintegration of the
fleet: the new fleet has an emission factor

EU Taxonomy
6.3. Urban and suburban transport, roadpassenger transport
6.7. Inland passenger water transport
6.9. Retrofitting of inland water passenger andfreight transport
6.11. Sea and coastal passenger water transport
6.12. Retrofitting of sea and coastal freight andpassenger
For urban and suburban transport, roadpassenger transport:
The activity complies with the one of following
criteria:
a. the activity provides urban or suburban
passenger transport and its direct (tailpipe) CO2
emissions are zero;b. until 31 December 2025, the activity provides
interurban passenger road transport using
vehicles designated as categories M2 and M3
that have a type of bodywork classified as ‘CA’(single-deck vehicle), ‘CB’ (double-deck vehicle),‘CC’ (single-deck articulated vehicle) or ‘CD’
(double-deck articulated vehicle), and comply
with the latest EURO VI standard, i.e. both withthe requirements of Regulation (EC) No
595/2009 and, from the time of the entry into
force of amendments to that Regulation, in thoseamending acts, even before they become
applicable, and with the latest step of the Euro VI
standard set out in Table 1 of Appendix 9 toAnnex I to Regulation (EU) No 582/2011 where
the provisions governing that step have enteredinto force but have not yet become applicablefor this type of vehicle. Where such standard is

Summary

Both Taxonomies address this activity
differently.
-Both taxonomies consider zero directemission transport as directly eligible.
- For retrofitting Colombian Green
Taxonomy expresses the screening
criteria in gCO2e/pkm, while the EU
Taxonomy expresses most of thethresholds in % of fuel savings.

Level of ambition

INCOMPARABLE

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

EU Taxonomy
6.3. Urban and suburban transport, roadpassenger transport
6.7. Inland passenger water transport
6.9. Retrofitting of inland water passenger andT1. Urban Public Transportation
freight transport
6.11. Sea and coastal passenger water transport
6.12. Retrofitting of sea and coastal freight andpassengerof less than 40 gCO2e/pkm and the eligible not available, the direct CO2 emissions of the
project includes the physical disintegration vehicles are zero.
of the renewed vehicle.
- For inland passenger water transport:
river/maritime
The activity complies with one of the following- Vessels that use sustainable biofuels or
criteria:
biogas, guaranteed either by technological a. the vessels have zero direct (tailpipe) CO2
design, or continuous monitoring and third- emissions;party verification.
b. until 31 December 2025, hybrid and dual fuelvessels derive at least 50% of their energy fromzero direct (tailpipe) CO2 emission fuels or plugin power for their normal operation.
- For retrofitting of inland water passenger andfreight transport:
1. Until 31 December 2025, the retrofitting
activity reduces fuel consumption of the vesselby at least 10 % expressed in litre of fuel per
tonne kilometre, as demonstrated by acomparative calculation for the representative
navigation areas (including representative load
profiles) in which the vessel is to operate or bymeans of the results of model tests orsimulations.
2. Vessels retrofitted or upgraded are notdedicated to transport of fossil fuels.

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Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

T1. Urban Public Transportation

EU Taxonomy
6.3. Urban and suburban transport, roadpassenger transport
6.7. Inland passenger water transport
6.9. Retrofitting of inland water passenger andfreight transport
6.11. Sea and coastal passenger water transport
6.12. Retrofitting of sea and coastal freight andpassenger- For sea and coastal passenger water transport:
The activity complies with one or more of thefollowing criteria:
a. the vessels have zero direct (tailpipe) CO2
emissions;b. where technologically and economically not
feasible to comply with the criterion in point (a),until 31 December 2025, hybrid and dual fuelvessels derive at least 25% of their energy fromzero direct (tailpipe) CO2 emission fuels or plugin power for their normal operation at sea and in
ports;
c. where technologically and economically not
feasible to comply with the criterion in point (a),until 31 December 2025, the vessels have an
attained Energy Efficiency Design Index (EEDI)
value 10% below the EEDI requirements
applicable on 1 April 2022, if the vessels are able
to run on zero direct (tailpipe) emission fuels or
on fuels from renewable sources.
- For retrofitting of sea and coastal freight andpassenger:
1. Until 31 December 2025, the retrofitting
activity reduces fuel consumption of the vesselby at least 10 % expressed in grams of fuel per

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Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

Climate change
adaptation

Conservation of
ecosystems andbiodiversity

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T1. Urban Public Transportation

EU Taxonomy
6.3. Urban and suburban transport, roadpassenger transport
6.7. Inland passenger water transport
6.9. Retrofitting of inland water passenger andfreight transport
6.11. Sea and coastal passenger water transport
6.12. Retrofitting of sea and coastal freight andpassenger
deadweight tons per nautical mile, as
demonstrated by computational fluid dynamics(CFD), tank tests or similar engineering
calculations.
2. Vessels are not dedicated to the transport offossil fuels.

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix A to this Annex.

There are no specific compliancerequirements for this economic activity.

Releases of ballast water containing nonindigenous species are prevented in line with theInternational Convention for the Control andManagement of Ships' Ballast Water andSediments (BWM). Measures are in place toprevent the introduction of non-indigenous
species by biofouling of hull and niche areas ofships taking into account the IMO Biofouling
Guidelines. Noise and vibrations are limited byusing noise reducing propellers, hull design or
on-board machinery in line with the guidance

Summary

Level of ambition

Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does
not address adaptation objective. It only
mentions a generic DNSH to climatechange adaptation, while the EU
Taxonomy goes further on this point andmentions a classification of climaterelated hazards so as not to do any harm.

INCOMPARABLE

Colombian Green Taxonomy does nothave specific requirements while EU
Taxonomy does have specific DNSH on
conservation of ecosystems andbiodiversity:-The EU requires to follow the Directive
2008/56/EC (Marine Strategy Framework
Directive), requiring that the appropriate
measures are taken to prevent or mitigate
impacts in relation to that Directive’s

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILEDThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

T1. Urban Public Transportation

EU Taxonomy
6.3. Urban and suburban transport, roadpassenger transport
6.7. Inland passenger water transport
6.9. Retrofitting of inland water passenger andfreight transport
6.11. Sea and coastal passenger water transport
6.12. Retrofitting of sea and coastal freight andpassenger
given in the IMO Guidelines for the Reduction ofUnderwater Noise. In the Union, the activity does
not hamper the achievement of goodenvironmental status, as set out in Directive
2008/56/EC, requiring that the appropriate
measures are taken to prevent or mitigate
impacts in relation to that Directive’s Descriptors
1 (biodiversity), 2 (non-indigenous species), 6(seabed integrity), 8 (contaminants), 10 (marine
litter), 11 (Noise/Energy) and as set out in
Commission Decision (EU) 2017/848 in relation
to the relevant criteria and methodologicalstandards for those descriptors, as applicable.

Descriptors 1 (biodiversity), 2 (nonindigenous species), 6 (seabed integrity),
8 (contaminants), 10 (marine litter), 11(Noise/Energy)

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

Summary

Watermanagement

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix B to this Annex.

Circular economy

There are no specific compliancerequirements for this economic activity.

- Measures are in place to manage waste, in
accordance with the waste hierarchy, both in the Colombian Green Taxonomy addresses
use phase (maintenance) and the end-of-life,
this requirements from the generic DNSH

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Level of ambition

VERY SIMILAR

VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

T1. Urban Public Transportation

EU Taxonomy
6.3. Urban and suburban transport, roadpassenger transport
6.7. Inland passenger water transport
6.9. Retrofitting of inland water passenger andfreight transport
6.11. Sea and coastal passenger water transport
6.12. Retrofitting of sea and coastal freight andpassenger
including through reuse and recycling ofbatteries and electronics (in particular criticalraw materials therein).

Summary

while EU Taxonomy does it from thespecific requirements on circular
economy for this activity:- Measures are in place to manage waste,
Additionally, for sea and coastal passenger water in accordance with the waste hierarchy,transport and retrofitting of sea and coastal
both in the use phase (maintenance) andfreight and passenger:
the end-of-life, including through reuse- For existing ships above 500 gross tonnage and and recycling of batteries and electronics
the new-built ones replacing them, the activity(in particular critical raw materials
complies with the requirements of Regulation
therein).
(EU) No 1257/2013 relating to the inventory ofhazardous materials. The scrap ships are recycled
in facilities included on the European List of ship
recycling facilities as laid down in Commission
Decision 2016/2323.
- The activity complies with Directive (EU)2019/883 as regards the protection of themarine environment against the negative effects
from discharges of waste from ships.
- The ship is operated in accordance with Annex
V to the IMO MARPOL Convention, in particularwith a view to producing reduced quantities ofwaste and to reducing legal discharges, bymanaging its waste in a sustainable andenvironmentally sound manner.

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Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

Pollution control
and prevention

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EU Taxonomy
6.3. Urban and suburban transport, roadpassenger transport
6.7. Inland passenger water transport
6.9. Retrofitting of inland water passenger andT1. Urban Public Transportation
freight transport
6.11. Sea and coastal passenger water transport
6.12. Retrofitting of sea and coastal freight andpassenger- Both maintenance and management at
For urban and suburban transport, roadthe end of the useful life of vehicles orpassenger transport:rolling stock must comply with the-For road vehicles of categories M, tyres comply
Environmental Policy for the Integral
with external rolling noise requirements in theManagement of Residues or Hazardous
highest populated class and with Rolling
Waste.
Resistance Coefficient (influencing the vehicle- In relation to direct air emissions fromenergy efficiency) in the two highest populated
exhaust gases from internal combustion
classes as set out in Regulation (EU) 2020/740 ofengines - nitrogen oxides (NOx), total
the European Parliament and of the Council andhydrocarbons (THC), non-methaneas can be verified from the European Producthydrocarbons (NMHC), carbon monoxide
Registry for Energy Labelling (EPREL). Where(CO), material particulate matter (PM), the applicable, vehicles comply with thebuses must comply with the current Euro VI requirements of the most recent applicable stage
standard. As of January 1, 2023, all dieselof the Euro VI heavy duty emission type-approvalengines that are manufactured, assembled set out in accordance with Regulation (EC) No
or imported into the country will have to595/2009.
comply with the maximum permissible
limits for the emission of pollutants into the For inland passenger water transport andair corresponding to Euro VI technologies,
retrofitting of inland water passenger and freight
their equivalent or higher. For its
transport:
verification, the procedure for the World- Vessels and its engines comply with emission
Harmonized Driving Cycle (WHTC) must be limits set out in Annex II to Regulation (EU)used, which represents a worldwide
2016/1628 (including vessels meeting thosecertification that determines the exhaust
limits without type-approved solutions such as
emission limits of the engine.
through after-treatment).
- Vehicles must obey the provisions ofSummary

Level of ambition

Both taxonomies have different
requirements in Pollution control andprevention for this activity:- Both taxonomies have requirements
related to noise and atmosphericcontamination.
- Colombian Green Taxonomy also
requirements regarding a management
plan for hazardous waste.
- EU Taxonomy includes requirement for
wastewater discharge from ships and also
for Control of Harmful Anti-fouling
Systems on Ships.

INCOMPARABLE

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

T1. Urban Public Transportation

Resolution 8321 of 1983, in relation to the
maximum noise levels allowed.

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EU Taxonomy
6.3. Urban and suburban transport, roadpassenger transport
6.7. Inland passenger water transport
6.9. Retrofitting of inland water passenger andfreight transport
6.11. Sea and coastal passenger water transport
6.12. Retrofitting of sea and coastal freight andpassenger
For sea and coastal passenger watertransport:- As regards the reduction of sulphur oxides
emissions and particulate matters, vessels
comply with Directive (EU) 2016/802, and with
Regulation 14 of Annex VI to the IMO MARPOL
Convention. Sulphur in fuel content does notexceed 0,5 % in mass (the global sulphur limit)
and 0,1 % in mass in emission control area (ECA)
designated in the North and Baltic Seas by the
IMO.
- As regards nitrogen oxides (NOx) emissions,vessels comply with Regulation 13 of Annex VI to
IMO MARPOL Convention. Tier II NOx
requirement applies to ships constructed after
2011. Only while operating in NOx emission
control areas established under IMO rules, ships
constructed after 1 January 2016 comply withstricter engine requirements (Tier III) reducing
NOx emissions.
- Discharges of black and grey water comply with
Annex IV to the IMO MARPOL Convention.
- Measures are in place to minimise toxicity ofanti-fouling paint and biocides as laid down inRegulation (EU) No 528/2012, which implements
in Union law the International Convention on theSummary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

T1. Urban Public Transportation

Colombian Green Taxonomy
Economy activity

TSC

Climate change
adaptation

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T2. Micromobility
Any zero-emission cargo or passenger
micromobility fleet or system is directly
eligible.
Included within the micromobility fleet are
vehicles with electric motors, assisted
vehicles, and non-motorized vehicles thatmeet the speed, weight, and power criteria
established in Resolution 160 of 2017 of the
Ministry of Transportation, as well as othermeans of transportation. with similar
characteristics such as: skateboards,
hoverboards, skates, segways, skateboards,
among others, that help improve theefficiency of urban passenger and cargotransport services in distances associatedwith the first and last mile.
There are no specific compliancerequirements for this economic activity.

EU Taxonomy
6.3. Urban and suburban transport, roadpassenger transport
6.7. Inland passenger water transport
6.9. Retrofitting of inland water passenger andfreight transport
6.11. Sea and coastal passenger water transport
6.12. Retrofitting of sea and coastal freight andpassenger
Control of Harmful Anti-fouling Systems on Ships
adopted on 5 October 2001.
EU Taxonomy
6.4. Operation of personal mobility devices, cycle
logistics

Summary

Level of ambition

Summary

Level of ambition

1. The propulsion of personal mobility devices
comes from the physical activity of the user,from a zero-emissions motor, or a mix of zeroemissions motor and physical activity.

Both taxonomies have similar
requirement and thresholds:
The propulsion of personal mobility
devices comes from the physical activityof the user, from a zero-emissions motor,
2. The personal mobility devices are allowed toor a mix of zero-emissions motor andbe operated on the same public infrastructure as
physical activity.
bikes or pedestrians.

The activity complies with the criteria set out inAppendix A to this Annex.

Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does

VERY SIMILAR

INCOMPARABLE

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy
Economy activity

T2. Micromobility

EU Taxonomy
6.4. Operation of personal mobility devices, cycle
logistics

Summary

Level of ambition

not address adaptation objective. It
mentions it in a general way to do no
significant harm in this respect, while the
EU Taxonomy has gone deeper on thispoint and mentions a classification ofclimate-related hazards as to not dosignificant harm.

Conservation of
ecosystems andbiodiversity

There are no specific compliancerequirements for this economic activity.

There are no specific compliance requirements
for this economic activity.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

Water
management

There are no specific compliancerequirements for this economic activity.

There are no specific compliance requirements
for this economic activity.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

There are no specific compliancerequirements for this economic activity.

Measures are in place to manage waste, in
accordance with the waste hierarchy, both in theuse phase (maintenance) and the end-of-life,
including through reuse and recycling ofbatteries and electronics (in particular criticalraw materials therein).

Circular economy

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Colombian Green Taxonomy addresses
these requirements from the generic
DNSH while EU Taxonomy does it fromthe specific requirements on circular
economy for this activity:- Measures are in place to manage waste,in accordance with the waste hierarchy,both in the use phase (maintenance) and

VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy
Economy activity

T2. Micromobility

EU Taxonomy
6.4. Operation of personal mobility devices, cycle
logistics

Summary

Level of ambition

the end-of-life, including through reuse
and recycling of batteries and electronics(in particular critical raw materials
therein).

Pollution control
and prevention

There are no specific compliancerequirements for this economic activity.

There are no specific compliance requirements
for this economic activity.

VERY SIMILAR

Colombian Green Taxonomy

Economy activity

TSC

127 | P a g e

EU Taxonomy
6.13. Infrastructure for personal mobility, cycle
logistics
6.14. Infrastructure for rail transport
T3. Transport Infrastructure
6.15. Infrastructure enabling low-carbon roadtransport and public transport
6.16. Infrastructure enabling low carbon watertransport
The construction, rehabilitation, operation -The infrastructure that is constructed andand maintenance of the transport
operated is dedicated to personal mobility or
infrastructure is eligible in the following
cycle logistics: pavements, bike lanes andcases:
pedestrian zones, electrical charging and
1. Infrastructure and equipment requiredhydrogen refuelling installations for personal
for transport with zero direct emissions (for mobility devices.
example: electric charging points for
1. The activity complies with one of the following
vehicles, updates to the connection to thecriteria: the infrastructure (as defined in Annex
electric grid –smart grids–, infrastructureII.2 to Directive (EU) 2016/797 of the European
vehicle and vehicle-vehicle connectivity
Parliament and of the Council is either
technology, hydrogen service stations,:electrified trackside infrastructure andBoth taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

Summary

Level of ambition

Both taxonomies have similar
requirement and thresholds:-Both taxonomies consider the
infrastructure for the mobilisation of thetypes of transport stated in the otheractivities from this sector.

VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

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EU Taxonomy
6.13. Infrastructure for personal mobility, cycle
logistics
6.14. Infrastructure for rail transport
T3. Transport Infrastructure
6.15. Infrastructure enabling low-carbon roadtransport and public transport
6.16. Infrastructure enabling low carbon watertransport
electric highways, etc.) and that promoteassociated subsystems: infrastructure, energy,
intermodality between low-carbon modes
on-board control-command and signalling, andof transport (eg, mobility hubs).
trackside control-command and signalling
2. Services associated with the purchase,subsystems as defined in Annex II.2 to Directive
maintenance, recycling, and replacement of (EU)2016/797;new and existing tracksidebatteries for vehicles and low carbon
infrastructure and associated subsystems wheretransport infrastructure.
there is a plan for electrification as regards line
3. Infrastructure and equipment for lowtracks, and, to the extent necessary for electriccarbon micromobility (eg: redistribution of train operations, as regards sidings, or where thethe road profile to increase the pedestrian infrastructure will be fit for use by zero tailpipe
area and cycle lanes and micromobility
CO2 emission trains within 10 years from thesystems in general; urban equipment for
beginning of the activity: infrastructure, energy,
stations of shared public micromobility
on-board control-command and signalling, andsystems consolidation points and urban
trackside control-command and signalling
distribution of last-mile goods insubsystems as defined in Annex II.2 to Directive
Micromobility and 'cross-docking' systems, (EU)2016/797;until 2030, existing tracksideetc.), if the fleet of vehicles or modes ofinfrastructure and associated subsystems thattransport that use the infrastructure
are not part of the TEN-T network and its
comply with the direct emissions thresholds indicative extensions to third countries, nor any
as defined in T2 activity.
nationally, supranationally or internationally
4. Infrastructure and equipment for urban
defined network of major rail lines:
logistics in general (eg: urban logistics
infrastructure, energy, on-board controlcorridors, logistics platforms, urban
command and signalling, and trackside controlmerchandise consolidation and distribution command and signalling subsystems as defined
centers, etc.) and for Transportationin Annex II.2 to Directive (EU) 2016/797;theOriented Developments (such as the DOT
infrastructure and installations are dedicated toNAMA).
transhipping freight between the modes:

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

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EU Taxonomy
6.13. Infrastructure for personal mobility, cycle
logistics
6.14. Infrastructure for rail transport
T3. Transport Infrastructure
6.15. Infrastructure enabling low-carbon roadtransport and public transport
6.16. Infrastructure enabling low carbon watertransport
5. Infrastructure and equipment for urban
terminal infrastructure and superstructures for
public transport (eg: electric charging
loading, unloading and transhipment of goods;
infrastructure, and technology associatedinfrastructure and installations are dedicated towith operation, control, collection and user the transfer of passengers from rail to rail or
information, etc.), only if the fleet or modes from other modes to rail.
of transport that use the infrastructure
2. The infrastructure is not dedicated to theadhere to the direct emissions thresholds
transport or storage of fossil fuels.
established in activity T1.
1. The activity complies with one or more of the
6. Infrastructure and equipment forfollowing criteria: the infrastructure is dedicatedinterurban, cargo and passenger transport to the operation of vehicles with zero tailpipe(for example: infrastructure for electrical
CO2 emissions: electric charging points,
charging, technology related to operation,
electricity grid connection upgrades, hydrogen
control, collection and user information,
fuelling stations or electric road systems
modal transfer facilities, etc.), as long as the (ERS);the infrastructure and installations are
fleet of vehicles or modes of transport that dedicated to transhipping freight between theuse the infrastructure comply with themodes: terminal infrastructure anddirect emissions thresholds defined insuperstructures for loading, unloading andactivity T4transhipment of goods; the infrastructure and7. Infrastructure for the supply of
installations are dedicated to urban andsustainable biofuel and green hydrogen.
suburban public passenger transport, including
8. Adaptation of urban transport
associated signalling systems for metro, tram andinfrastructure to improve its efficient use
rail systems.
(occupancy factors) and generate behavior 2. The infrastructure is not dedicated to thechanges (demand) in users (eg: hightransport or storage of fossil fuels.
occupancy lanes; technology for parking
1. The activity complies with one or more of thesystems and intelligent transport – see ICT following criteria: the infrastructure is dedicatedSector–; technology to support staggeredto the operation of vessels with zero direct

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

T3. Transport Infrastructureschedules; technological road pricing
systems, such as electronic urban tolls;
inspection systems for exclusive bus lanes,etc.), and in general, infrastructure andtechnology for demand management
projects that are defined as potential GHG
reduction measures (eg, NAMA TAnDem).
9. Technological infrastructure andplatforms for mobility as a service in cargoand passenger transport.
10. Infrastructure that advances towards
multimodal, rail or river transport,
regardless of the type of fleet used,assuming that it will reduce the net
emissions caused by replacing roadmobility.
11. Non-electrified railway infrastructurewith an existing plan for electrification or
the use of reciprocating engine trains.

Climate change
adaptation

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There are no specific compliancerequirements for this economic activity.

EU Taxonomy
6.13. Infrastructure for personal mobility, cycle
logistics
6.14. Infrastructure for rail transport
6.15. Infrastructure enabling low-carbon roadtransport and public transport
6.16. Infrastructure enabling low carbon watertransport(tailpipe) CO2 emissions: electricity charging,hydrogen-based refuelling; the infrastructure isdedicated to the provision of shore-side
electrical power to vessels at berth; theinfrastructure is dedicated to the performance ofthe port’s own operations with zero direct(tailpipe) CO2 emissions; the infrastructure andinstallations are dedicated to transhipping freight
between the modes: terminal infrastructure andsuperstructures for loading, unloading andtranshipment of goods.
2. The infrastructure is not dedicated to thetransport or storage of fossil fuels.

The activity complies with the criteria set out inAppendix A to this Annex.

Summary

Level of ambition

Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does
not address adaptation objective. It
mentions it in a general way to do no
significant harm in this respect, while the
EU Taxonomy has gone deeper on thispoint and mentions a classification of

INCOMPARABLE

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

T3. Transport Infrastructure

EU Taxonomy
6.13. Infrastructure for personal mobility, cycle
logistics
6.14. Infrastructure for rail transport
6.15. Infrastructure enabling low-carbon roadtransport and public transport
6.16. Infrastructure enabling low carbon watertransport

Summary

Level of ambition

climate-related hazards as not to do
significant harm.
Colombian Green Taxonomy has more
requirements:- Both taxonomies required mitigation
measures to avoid wildlife collisions.
-Colombian Green Taxonomy also require
MORE STRINGENT/
measures to avoid the fragmentation and
AMBITIOUS AND/degradation of the ecosystems and also
OR MOREthe natural and urban landscape. Finally,
DETAILED
it states that possible negative impacts onaquatic ecosystems, caused by tunnels
that cause changes and degradation of
the hydromorphological conditions ofwater masses must be avoided.

Conservation of
ecosystems andbiodiversity-Avoid the fragmentation and degradationof the natural and urban landscape, and therisks of road incidents or accidents, as wellas wildlife accidents caused by collisions.
- Avoid possible negative impacts onaquatic ecosystems, caused by tunnels thatcause changes and degradation of thehydromorphological conditions of water
masses.
- Avoid or minimize the affectation in areasof special environmental interest.

The activity complies with the criteria set out inAppendix D to this Annex. Where relevant,maintenance of vegetation along road transport
infrastructure ensures that invasive species do
not spread. Mitigation measures have been
implemented to avoid wildlife collisions.

Watermanagement

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix B to this Annex.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

Circular economy- Reuse parts and use recycled material
during the renovation, improvement andconstruction of the infrastructure.

At least 70 % (by weight) of the non-hazardous
construction and demolition waste (excluding
naturally occurring material referred to in

Both taxonomies have similar
requirements:- Both taxonomies state that the non-

VERY SIMILAR

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This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

Pollution control
and prevention

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EU Taxonomy
6.13. Infrastructure for personal mobility, cycle
logistics
6.14. Infrastructure for rail transport
T3. Transport Infrastructure
6.15. Infrastructure enabling low-carbon roadtransport and public transport
6.16. Infrastructure enabling low carbon watertransport- Increase the preparation, reuse, recycling category 17 05 04 in the European List of Waste
and recovery of non-hazardous
established by Commission Decision
construction and demolition waste, under
2000/532/EC generated on the construction site
the framework of Resolution 01115 of 2012 is prepared for reuse, recycling and otherand Decrees 1609 of 2002 and 4741 ofmaterial recovery, including backfilling
2005, which regulate the correct integrated operations using waste to substitute othermanagement of demolition andmaterials, in accordance with the waste
construction waste.
hierarchy and the EU Construction and
Demolition Waste Management Protocol.
Operators limit waste generation in processes
related to construction and demolition, in
accordance with the EU Construction and
Demolition Waste Management Protocol, taking
into account best available techniques and using
selective demolition to enable removal and safe
handling of hazardous substances and facilitate
reuse and high-quality recycling by selective
removal of materials, using available sorting
systems for construction and demolition waste.
For all activities related:- Minimize noise and vibrations caused by- Measures are taken to reduce noise, dust andthe use of the infrastructure (eg,pollutant emissions during construction or
introduction of open trenches and wall
maintenance works.
barriers).
- Reduce noise, dust and pollution from
For infrastructure for rail transport:
emissions during infrastructure- Where appropriate, given the sensitivity of theconstruction and maintenance works.
area affected, in particular in terms of the size ofSummary

Level of ambition

hazardous construction and demolition
waste generated on the construction site
is prepared for reuse, recycling and othermaterial recovery (the EU Taxonomy
states that it must be at least the 70%).
- Colombian Green Taxonomy also
requires to reuse parts and use recycledmaterial during the renovation,
improvement and construction of theinfrastructure.

Both taxonomies have similar
requirements:- Measures are taken to reduce noise,dust and pollutant emissions during
construction or maintenance works.

VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

T3. Transport Infrastructure

EU Taxonomy
6.13. Infrastructure for personal mobility, cycle
logistics
6.14. Infrastructure for rail transport
6.15. Infrastructure enabling low-carbon roadtransport and public transport
6.16. Infrastructure enabling low carbon watertransport
population affected, noise and vibrations fromuse of infrastructure are mitigated by introducing
open trenches, wall barriers, or other measuresand comply with Directive 2002/49/EC of theEuropean Parliament and of the Council.

Summary

Level of ambition

Summary

Level of ambition

Both Taxonomies address this activity
differently- Colombian Green Taxonomy expresses

INCOMPARABLE

For infrastructure enabling low-carbon roadtransport and public transport:- Where relevant, noise and vibrations from theuse of infrastructure are mitigated by introducing
open trenches, wall barriers, or other measuresand comply with Directive 2002/49/EC.
Colombian Green Taxonomy

Economy activity

TSC

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T4. Interurban transport (passengers andcargo)EU Taxonomy
6.1. Passenger interurban rail transport
6.2. Freight rail transport
6.6. Freight transport services by road
6.7. Inland passenger water transport
6.8. Inland freight water transport
6.10. Sea and coastal freight water transport,
vessels for port operations, and auxiliary
activities
6.11. Sea and coastal passenger water transport

GeneralThe activity complies with one of the following
1. Those fleets of vehicles or rolling stock
criteria: the trains and passenger coaches haveintended for inter-municipal transport, be it zero direct (tailpipe) CO2 emissions; the trains

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

T4. Interurban transport (passengers andcargo)

cargo or passengers, road, rail or
fluvial/maritime with zero direct emissions(eg, electric or low-carbon hydrogen) areautomatically eligible.
2. The fleet of vehicles or rolling stock,"whether cargo or passenger, road, rail or
fluvial/maritime", that use sustainablebiofuels and biogas, guaranteed bytechnological design or by continuous
monitoring and third-party verification, arealso eligible.
ironclad
3. Rolling stock for passenger transport iseligible if its direct emissions are less than
50 gCO2e/pkm until 2025 (after this year
only rolling stock with zero direct emissions
will be eligible).
4. Regarding freight transport by rail, it iseligible if direct emissions are less than 25
gCO2/tkm until 2025 (after this year onlyrolling stock with zero direct emissions will
be eligible).
river/maritime
5. Other river vessels (e.g., hybrid vessels)
are eligible if direct CO2e emissions per

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EU Taxonomy
6.1. Passenger interurban rail transport
6.2. Freight rail transport
6.6. Freight transport services by road
6.7. Inland passenger water transport
6.8. Inland freight water transport
6.10. Sea and coastal freight water transport,
vessels for port operations, and auxiliary
activities
6.11. Sea and coastal passenger water transportand passenger coaches have zero direct (tailpipe)
CO2 emission when operated on a track withnecessary infrastructure and use a conventional
engine where such infrastructure is not available(bimodal).
1. The activity complies with one of the following
criteria: vehicles of category N1 have zero direct(tailpipe) CO2 emissions; vehicles of category N2and N3 with a technically permissible maximum
laden mass not exceeding 7,5 tonnes are ‘zeroemission heavy-duty vehicles’ as defined in
Article 3, point (11), of Regulation (EU)2019/1242;vehicles of category N2 and N3 with atechnically permissible maximum laden massexceeding 7,5 tonnes are one of the following:‘zero-emission heavy-duty vehicles’, as defined in
Article 3, point (11), of Regulation (EU)2019/1242;where technologically andeconomically not feasible to comply with thecriterion in point (i), ‘low-emission heavy-duty
vehicles’ as defined in Article 3, point (12), ofthat Regulation.
2. Vehicles are not dedicated to the transport offossil fuels.

Summary

the screening criteria in gCO2e/pkm or
gCO2/tkm, while the EU Taxonomy
expresses most of them in % of fuelsaving.
- Colombian Green Taxonomy allows theuse of biofuel, while the EU Taxonomy
does not.
- Both taxonomies state that thetransportation of fossil fuel is a noneligible activity.
-Both taxonomies consider zero directemission transport as directly eligible.

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

T4. Interurban transport (passengers andcargo)

tonne-kilometre (tCO2e/tkm) or per tonnenautical mile (tCO2e/tnm) are 50% lower
than the Average reference CO2 emissions
from heavy-duty vehicles, as defined in thecorresponding regulation.

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EU Taxonomy
6.1. Passenger interurban rail transport
6.2. Freight rail transport
6.6. Freight transport services by road
6.7. Inland passenger water transport
6.8. Inland freight water transport
6.10. Sea and coastal freight water transport,
vessels for port operations, and auxiliary
activities
6.11. Sea and coastal passenger water transport
1. The activity complies with one or both of thefollowing criteria: the vessels have zero direct(tailpipe) CO2 emission; where technologicallyand economically not feasible to comply with thecriterion in point (a), until 31 December 2025,
the vessels have direct (tailpipe) emissions of
CO2 per tonne kilometre (gCO2/tkm), calculated(or estimated in case of new vessels) using theEnergy Efficiency Operational Indicator, 50%
lower than the average reference value foremissions of CO2 defined for heavy duty vehicles(vehicle subgroup 5- LH) in accordance with
Article 11 of Regulation 2019/1242.
2. Vessels are not dedicated to the transport offossil fuels.
1. The activity complies with one or more of thefollowing criteria: the vessels have zero direct(tailpipe) CO2 emissions; until 31 December
2025, hybrid and dual fuel vessels derive at least
25 % of their energy from zero direct (tailpipe)
CO2 emission fuels or plug-in power for theirnormal operation at sea and in ports; where
technologically and economically not feasible tocomply with the criterion in point (a), until 31
December 2025, and only where it can be proved

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

T4. Interurban transport (passengers andcargo)

Climate change
adaptation

There are no specific compliancerequirements for this economic activity.

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EU Taxonomy
6.1. Passenger interurban rail transport
6.2. Freight rail transport
6.6. Freight transport services by road
6.7. Inland passenger water transport
6.8. Inland freight water transport
6.10. Sea and coastal freight water transport,
vessels for port operations, and auxiliary
activities
6.11. Sea and coastal passenger water transportthat the vessels are used exclusively for
operating coastal and short sea services designed
to enable modal shift of freight currently
transported by land to sea, the vessels havedirect (tailpipe) CO2 emissions, calculated using
the International Maritime Organization (IMO)
Energy Efficiency Design Index (EEDI), 50 % lower
than the average reference CO2 emissions value
defined for heavy duty vehicles (vehicle subgroup 5-LH) in accordance with Article 11 ofRegulation 2019/1242;where technologically andeconomically not feasible to comply with thecriterion in point (a), until 31 December 2025,
the vessels have an attained Energy Efficiency
Design Index (EEDI) value 10 % below the EEDI
requirements applicable on 1 April 2022 if thevessels are able to run on zero direct (tailpipe)
CO2 emission fuels or on fuels from renewablesources.
2. Vessels are not dedicated to the transport offossil fuels.
The activity complies with the criteria set out inAppendix A to this Annex.

Summary

Level of ambition

Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does

INCOMPARABLE

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

T4. Interurban transport (passengers andcargo)EU Taxonomy
6.1. Passenger interurban rail transport
6.2. Freight rail transport
6.6. Freight transport services by road
6.7. Inland passenger water transport
6.8. Inland freight water transport
6.10. Sea and coastal freight water transport,
vessels for port operations, and auxiliary
activities
6.11. Sea and coastal passenger water transport

Summary

Level of ambition

not address adaptation objective. It
mentions it in a general way to do no
significant harm in this respect, while the
EU Taxonomy has gone deeper on thispoint and mentions a classification ofclimate-related hazards as not to do
significant harm.

Conservation of
ecosystems andbiodiversity

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There are no specific compliancerequirements for this economic activity.

For sea and coastal freight water transport,
vessels for port operations and auxiliary activities
and sea and coastal passenger water transport:- Releases of ballast water containing nonindigenous species are prevented in line with theInternational Convention for the Control andManagement of Ships' Ballast Water andSediments (BWM).
- Measures are in place to prevent the
introduction of non-indigenous species by
biofouling of hull and niche areas of ships
considering the IMO Biofouling Guidelines.
- Noise and vibrations are limited by using noise
reducing propellers, hull design or on-board
machinery in line with the guidance given in the
IMO Guidelines for the Reduction of Underwater
Noise.

Colombian Green Taxonomy does nothave specific requirements while EU
Taxonomy does has specific DNSH on
conservation of ecosystems andbiodiversity:- The EU requires to follow the Directive
LESS STRINGENT/
2008/56/EC (Marine Strategy Framework
AMBITIOUS AND/
Directive), requiring that the appropriate
OR LESS DETAILED
measures are taken to prevent or mitigate
impacts in relation to that Directive’s
Descriptors 1 (biodiversity), 2 (nonindigenous species), 6 (seabed integrity),
8 (contaminants), 10 (marine litter), 11(Noise/Energy).

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

EU Taxonomy
6.1. Passenger interurban rail transport
6.2. Freight rail transport
6.6. Freight transport services by road
6.7. Inland passenger water transport
6.8. Inland freight water transport
6.10. Sea and coastal freight water transport,
vessels for port operations, and auxiliary
activities
6.11. Sea and coastal passenger water transport- In the Union, the activity does not hamper theachievement of good environmental status, as
set out in Directive 2008/56/EC, requiring thatthe appropriate measures are taken to preventor mitigate impacts in relation to that Directive’s
Descriptors 1 (biodiversity), 2 (non-indigenous
species), 6 (seabed integrity), 8 (contaminants),
10 (marine litter), 11 (Noise/Energy) and as set
out in Decision (EU) 2017/848 in relation to therelevant criteria and methodological standards
for those descriptors, as applicable.

Economy activity

T4. Interurban transport (passengers andcargo)

Water
management

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix B to this Annex.

There are no specific compliancerequirements for this economic activity.

For passenger interurban rail transport andfreight rail transport:-Measures are in place to manage waste inaccordance with the waste hierarchy, inparticular during maintenance.

Circular economy

138 | P a g e

Summary

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

Colombian Green Taxonomy addresses
this requirements from the generic DNSH
while EU Taxonomy does it from theLevel of ambition

VERY SIMILAR

VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

T4. Interurban transport (passengers andcargo)EU Taxonomy
6.1. Passenger interurban rail transport
6.2. Freight rail transport
6.6. Freight transport services by road
6.7. Inland passenger water transport
6.8. Inland freight water transport
6.10. Sea and coastal freight water transport,
vessels for port operations, and auxiliary
activities
6.11. Sea and coastal passenger water transport
For freight transport services by road:- Vehicles of category N1, N2 and N3 are both of
the following:a. reusable or recyclable to a minimum of 85% byweight.
b. reusable or recoverable to a minimum of 95%
by weight.
-Measures are in place to manage waste both in
the use phase (maintenance) and the end-of-lifeof the fleet, including through the reuse andrecycling of batteries and electronics (critical raw
materials therein), in accordance with the wastehierarchy.
Measures are in place to manage waste, both in
the use phase and at the end-of-life of the vessel,in accordance with the waste hierarchy. For
battery-operated vessels, those measures
include reuse and recycling of batteries andelectronics, including critical raw materials
therein. For existing ships above 500 gross
tonnage and the new-built ones replacing them,
the activity complies with the requirements ofRegulation (EU) No 1257/2013 of the European
Parliament and of the Council (258) relating to139 | P a g e

Summary

specific requirements on circular
economy for this activity:- Measures are in place to manage waste,in accordance with the waste hierarchy,both in the use phase (maintenance) andthe end-of-life, including through reuse
and recycling of batteries and electronics(in particular critical raw materials
therein).

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

Pollution control
and prevention

140 | P a g e

T4. Interurban transport (passengers andcargo)- Both maintenance and management at
the end of the useful life of vehicles orrolling stock must comply with theEnvironmental Policy for the Integral
Management of Residues or Hazardous
Waste.
- In relation to direct air emissions fromexhaust gases from internal combustion

EU Taxonomy
6.1. Passenger interurban rail transport
6.2. Freight rail transport
6.6. Freight transport services by road
6.7. Inland passenger water transport
6.8. Inland freight water transport
6.10. Sea and coastal freight water transport,
vessels for port operations, and auxiliary
activities
6.11. Sea and coastal passenger water transport
the inventory of hazardous materials. The scrap
ships are recycled in facilities included on theEuropean List of ship recycling facilities as laid
down in Commission Decision 2016/2323.The
activity complies with Directive (EU) 2019/883 of
the European Parliament and of the Council as
regards the protection of the marine
environment against the negative effects fromdischarges of waste from ships. The ship is
operated in accordance with Annex V to theInternational Convention for the Prevention of
Pollution from Ships of 2 November 1973 (theIMO MARPOL Convention), in particular with aview to producing reduced quantities of waste
and to reducing legal discharges, by managing its
waste in a sustainable and environmentallysound manner.
For passenger interurban rail transport andfreight rail transport:-Engines for the propulsion of railway
locomotives (RLL) and engines for the propulsionof railcars (RLR) comply with emission limits set
out in Annex II to Regulation (EU) 2016/1628 of
the European Parliament and of the Council.

Summary

Level of ambition

Both taxonomies have different
requirements in Pollution control andprevention for this activity:- Both taxonomies have requirements
related to noise and atmosphericcontamination.
- Colombian Green Taxonomy also
requirements regarding a management

INCOMPARABLE

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

T4. Interurban transport (passengers andcargo)

engines - nitrogen oxides (NOx), totalhydrocarbons (THC), hydrocarbons otherthan methane (NMHC), carbon monoxide (CO), particulate matter (PM), the buses
must comply with the current Euro VI
standard. As of January 1, 2023, all diesel
engines that are manufactured, assembled
or imported into the country will have tocomply with the maximum permissible
limits for the emission of pollutants into the
air corresponding to Euro VI technologies,
their equivalent or higher. For its
verification, the procedure for the World
Harmonized Driving Cycle (WHTC) must be
used, which represents a worldwide
certification that determines the exhaustemission limits of the engine.
- Vehicles must obey the provisions ofResolution 8321 of 1983, in relation to the
maximum noise levels allowed.

141 | P a g e

EU Taxonomy
6.1. Passenger interurban rail transport
6.2. Freight rail transport
6.6. Freight transport services by road
6.7. Inland passenger water transport
6.8. Inland freight water transport
6.10. Sea and coastal freight water transport,
vessels for port operations, and auxiliary
activities
6.11. Sea and coastal passenger water transport
For freight transport services by road:- For road vehicles of categories M and N, tyres
comply with external rolling noise requirementsin the highest populated class and with Rolling
Resistance Coefficient (influencing the vehicle
energy efficiency) in the two highest populatedclasses as set out in Regulation (EU) 2020/740
and as can be verified from the European
Product Registry for Energy Labelling (EPREL).
Vehicles comply with the requirements of themost recent applicable stage of the Euro VI
heavy duty emission type-approval set out inaccordance with Regulation (EC) No 595/2009.
-Vehicles comply with Regulation (EU) No
540/2014.
For passenger interurban rail transport andfreight rail transport:- Engines in vessels comply with emission limits
set out in Annex II to Regulation (EU) 2016/1628(including vessels meeting those limits without
type-approved solutions such as through aftertreatment).

Summaryplan for hazardous waste.
- EU Taxonomy includes requirement for
waste water discharge from ships andalso for Control of Harmful Anti-fouling
Systems on Ships.

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

142 | P a g e

T4. Interurban transport (passengers andcargo)EU Taxonomy
6.1. Passenger interurban rail transport
6.2. Freight rail transport
6.6. Freight transport services by road
6.7. Inland passenger water transport
6.8. Inland freight water transport
6.10. Sea and coastal freight water transport,
vessels for port operations, and auxiliary
activities
6.11. Sea and coastal passenger water transport
For sea and coastal freight water transport,
vessels for port operations and auxiliary
activities, and for sea and coastal passenger
water transport:- As regards the reduction of sulphur oxides
emissions and particulate matters, vessels
comply with Directive (EU) 2016/802 of theEuropean Parliament and of the Council, andwith Regulation 14 of Annex VI to the IMOMARPOL Convention. Sulphur in fuel content
does not exceed 0,5 % in mass (the global
sulphur limit) and 0,1 % in mass in emission
control area (ECA) designated in the North andBaltic Seas by the IMO.
-As regards nitrogen oxides (NOx) emissions,vessels comply with Regulation 13(264) of Annex
VI to IMO MARPOL Convention. Tier II NOx
requirement applies to ships constructed after
2011. Only while operating in NOx emission
control areas established under IMO rules, ships
constructed after 1 January 2016 comply withstricter engine requirements (Tier III) reducing
NOx emissions.
- Discharges of black and grey water comply with
Annex IV to the IMO MARPOL Convention.

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

T4. Interurban transport (passengers andcargo)

Colombian Green Taxonomy
Economy activity

TSC

143 | P a g e

T5. Private use transport

Private transportation vehicles or vessels
with zero direct emissions (eg, electricity or
low-carbon hydrogen) are directly eligible.
Hybrid vehicle fleets will be eligible only
until 2025.

EU Taxonomy
6.1. Passenger interurban rail transport
6.2. Freight rail transport
6.6. Freight transport services by road
6.7. Inland passenger water transport
6.8. Inland freight water transport
6.10. Sea and coastal freight water transport,
vessels for port operations, and auxiliary
activities
6.11. Sea and coastal passenger water transport- Measures are in place to minimise toxicity ofanti-fouling paint and biocides as laid down inRegulation (EU) No 528/2012, which implements
in Union law the International Convention on theControl of Harmful Anti-fouling Systems on Ships
adopted on 5 October 2001.
EU Taxonomy
6.5. Transport by motorbikes, passenger cars,
and light commercial vehicles
The activity complies with the following criteria:
for vehicles of category M1 and N1, both fallingunder the scope of Regulation (EC) No
715/2007:until 31 December 2025, specificemissions of CO2, as defined in Article 3(1), point(h), of Regulation (EU) 2019/631, are lower than
50gCO2/km (low- and zero-emission light-duty
vehicles);from 1 January 2026, specific emissionsof CO2, as defined in Article 3(1), point (h), ofRegulation (EU) 2019/631, are zero. For vehicles
of category L, the tailpipe CO2 emissions equal to
0g CO2e/km calculated in accordance with theemission test laid down in Regulation (EU)
168/2013.

Summary

Level of ambition

Summary

Level of ambition

Colombian Green Taxonomy has lessdetailed Screening Criteria:-The EU Taxonomy is more detailed in theallowed thresholds for hybrid vehicles.
-Colombian Green Taxonomy expresses
that hybrid vehicles are only eligible up to
2025.

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILEDThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy
Economy activity

T5. Private use transport

EU Taxonomy
6.5. Transport by motorbikes, passenger cars,
and light commercial vehicles

Summary

Level of ambition

INCOMPARABLE

Climate change
adaptation

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix A to this Annex.

Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does
not address adaptation objective. It
mentions it in a general way to do no
significant harm in this respect, while the
EU Taxonomy has gone deeper on thispoint and mentions a classification ofclimate-related hazards as not to do
significant harm.

Conservation of
ecosystems andbiodiversity

There are no specific compliancerequirements for this economic activity.

There are no specific compliance requirements
for this economic activity.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

Water
management

There are no specific compliancerequirements for this economic activity.

There are no specific compliance requirements
for this economic activity.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

There are no specific compliancerequirements for this economic activity.

The EU Taxonomy has more specific- Vehicles of categories M1 and N1 are both of
DNSH on circular economy for thisthe following:
activity:a. reusable or recyclable to a minimum of 85% byweight;- The EU Taxonomy states that vehicles of

Circular economy

144 | P a g e

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILEDThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy
Economy activity

Pollution control
and prevention

145 | P a g e

T5. Private use transport

EU Taxonomy
6.5. Transport by motorbikes, passenger cars,
and light commercial vehicles
b. reusable or recoverable to a minimum of 95%
by weight.
- Measures are in place to manage waste both in
the use phase (maintenance) and the end-of-lifeof the fleet, including through reuse andrecycling of batteries and electronics (inparticular critical raw materials therein), in
accordance with the waste hierarchy.

- Vehicles comply with the requirements of themost recent applicable stage of the Euro 6 lightduty emission type-approval set out inaccordance with Regulation (EC) No. 715/2007.
- Vehicles comply with the emission thresholds
for clean light-duty vehicles set out in Table 2 of
the Annex to Directive 2009/33/EC of theRegarding air and noise pollution, private
European Parliament and of the Council.
transport vehicles must abide by the- For road vehicles of categories M and N, tyres
policies incorporated in the World Forumcomply with external rolling noise requirements
for the Harmonization of Vehicle Regulation in the highest populated class and with Rollingof WP.29.
Resistance Coefficient (influencing the vehicle
energy efficiency) in the two highest populatedclasses as set out in Regulation (EU) 2020/740
and as can be verified from the European
Product Registry for Energy Labelling (EPREL).
- Vehicles comply with Regulation (EU) No
540/2014 of the European Parliament and of theCouncil.

Summary

Level of ambition

categories M1 and N1 are both of thefollowing:i. reusable or recyclable to a minimum of
85% by weight;
ii. reusable or recoverable to a minimumof 95% by weight.
- Colombian Green Taxonomy addresses
these requirements from the generic
DNSH while EU Taxonomy does it fromthe specific requirements on circular
economy for this activity:

Both taxonomies have similar
requirements:- The requirements in both taxonomies
seek to prevent atmospheric and noise
pollution.

VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

ICT:

Economy activity

TSC

Climate change
adaptation

146 | P a g e

Colombian Green Taxonomy
TIC1. Data processing, hosting and related
activities

1. Equipment used in data centers musthave energy efficiency certifications at thehighest level of the given certification (eg,highest Energy Star rating).
2. Data centers must have a Power Usage
Efficiency of less than 1.5 (PUE).

There are no specific compliancerequirements for this economic activity.

EU Taxonomy
8.1. Data processing, hosting and related
activities
1. The activity has implemented all relevant
practices listed as “expected practices” in themost recent version of the European Code of
Conduct on Data Centre Energy Efficiency, or in
CEN-CENELEC document CLC TR50600-99-1"Data centre facilities and infrastructures - Part
99-1: Recommended practices for energy
management".
The implementation of those practices is verified
by an independent third-party and audited atleast every three years.
2. Where an expected practice is not considered
relevant due to physical, logistical, planning orother constraints, an explanation of why the
expected practice is not applicable or practical isprovided. Alternative best practices from theEuropean Code of Conduct on Data Centre
Energy Efficiency or other equivalent sources
may be identified as direct replacements if they
result in similar energy savings.
3. The global warming potential (GWP) of
refrigerants used in the data centre coolingsystem does not exceed 675.

The activity complies with the criteria set out inAppendix A to this Annex.

Summary

Level of ambition

Both Taxonomies address this activity
differently:-Both criteria seek to have energy
efficient data centres.
-The Colombian Green Taxonomy has a
specific threshold (the highest rate on any
Energy Efficiency certification as well as
its energy efficiency use less than 1,5
PUE).
-The EU Taxonomy refers to its bestpractice standard (European Code of
Conduct on Data Centre Energy Efficiency
or other equivalent sources) that has tobe validated through an independent
third-party and audited at least every
three years, the EU Taxonomy also has anadditional requirement for the
refrigerants used in the data centre
cooling system for not exceed 675 Global
Warming Potential (GWP).

INCOMPARABLE

Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does
not address adaptation objective. It only
mentions a generic DNSH to climate

INCOMPARABLE

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
TIC1. Data processing, hosting and related
activities

EU Taxonomy
8.1. Data processing, hosting and related
activities

Summary

Level of ambitionchange adaptation, while the EU
Taxonomy goes further on this point andmentions a classification of climaterelated hazards so as to not do any harm.

Conservation of
ecosystems andbiodiversity

There are no specific compliancerequirements for this economic activity.

There are no specific compliance requirements
for this economic activity.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

Water
management

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix B to this Annex.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

There are no specific compliancerequirements for this economic activity.

- The equipment used meets the requirements
set in accordance with Directive 2009/125/EC forservers and data storage products.
- The equipment used does not contain the
restricted substances listed in Annex II to
Directive 2011/65/EU, except where theconcentration values by weight in homogeneousmaterials do not exceed those listed in that
Annex.
- A waste management plan is in place andensures maximal recycling at end of life ofelectrical and electronic equipment, including

Colombian Green Taxonomy does nothave specific requirements DNSH while
EU Taxonomy does on circular economy
for this activity:- For servers and data storage products
the equipment meets the requirements
set in accordance with Directive
2009/125/EC (framework for the settingof eco-design requirements for energyrelated products).
- The equipment used does not contain or
dos not exceed the concentration of the

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILED

Circular economy

147 | P a g e

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Pollution control
and prevention

148 | P a g e

Colombian Green Taxonomy
TIC1. Data processing, hosting and related
activities

EU Taxonomy
8.1. Data processing, hosting and related
activities
through contractual agreements with recycling
partners, reflection in financial projections orofficial project documentation.
- At its end of life, the equipment undergoes
preparation for reuse, recovery or recycling
operations, or proper treatment, including theremoval of all fluids and a selective treatment inaccordance with Annex VII to Directive
2012/19/EU.

- The refrigerants used inrefrigeration/cooling systems must comply
with current regulations for fluorinatedgases.
- Data processing, hosting and related
There are no specific compliance requirements
activities must comply withfor this economic activity.
to current national standards or policies
related to the management of waste
electrical and electronic equipment (WEEE)
and extended producer responsibility (REP).

Summary

Level of ambition

restricted substances listed in Annex II to
Directive 2011/65/EU (restriction of theuse of certain hazardous substances inelectrical and electronic equipment) suchas Lead, Mercury, Cadmium, Hexavalentchromium, PBB and PBDE.
- A waste management plan is in placeand ensures maximal recycling at end oflife of electrical and electronic equipment.
- At its end of life, the equipment
undergoes preparation for reuse,recovery or recycling operations, orproper treatment, including the removalof all fluids and a selective treatment inaccordance with Annex VII to Directive
2012/19/EU (waste electrical andelectronic equipment-WEEE).
Colombian Green Taxonomy has specificrequirements while EU Taxonomy does
not have DNSH on pollution control andprevention for this activity:- The refrigerants used in the data centre
cooling system must comply with the
MORE STRINGENT/
National Regulations for fluorinated
AMBITIOUS AND/gases.
OR MORE- Colombian Green Taxonomy requires
DETAILED
that every data-driven solutions for GHG
emissions reductions must comply with
the National Regulations regarding theManagement of Waste Electrical andElectronic Equipment (WEEE) andThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
TIC1. Data processing, hosting and related
activities

EU Taxonomy
8.1. Data processing, hosting and related
activities

Summary

Level of ambition

compliance of Extended Producer
Responsibility standards.

Economy activity

TSC

Climate change
adaptation

149 | P a g e

Colombian Green Taxonomy
TIC2. Data-driven solutions for GHG
emissions reductions

EU Taxonomy
8.2. Data-driven solutions for GHG emissions
reductions

Summary

Level of ambition

1. The ICT solutions are predominantly used forthe provision of data and analytics enabling GHG
emission reductions.
2. Where an alternative solution/technology isalready available on the market, the ICT solution
1. Activities that use data exclusively to help
demonstrates substantial life-cycle GHG emission
climate change mitigation or adaptation aresavings compared to the best performing
directly eligible.
alternative solution/technology.
2. Other applications, equipment andLife-cycle GHG emissions and net emissions areintegrated systems that generatecalculated using Recommendation 2013/179/EU
substantial contributions in reducing
or, alternatively, using ETSI ES 203 199(320), ISOemissions and increasing resilience and14067:2018 or ISO 14064-2:2019.
adaptation are also eligible.
Quantified life-cycle GHG emission reductions
are verified by an independent third party whichtransparently assesses how the standard criteria,
including those for critical review, have been
followed when the value was derived.

Colombian Green Taxonomy has lessdetailed Screening Criteria:- Colombian Green Taxonomy considers
eligible any activity, app, equipment or
integrated system aimed at the provisionof data and analytics enabling GHG
emission reductions or the increasing ofresilience and adaptation.
- EU Taxonomy includes a more detailed
Screening Criteria like recommended
guidelines for ICT solutions that calculateLife-cycle GHG emissions and net
emissions, such as Recommendation
2013/179/EU, ETSI ES 203 199(320), ISO
14067:2018(321) or ISO 140642:2019(322). The EU Taxonomy also
states that quantified lifecycle GHG
emissions reductions should be verified
by an independent third party.

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILED

There are no specific compliancerequirements for this economic activity.

Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does
not address adaptation objective. It only
mentions a generic DNSH to climate

INCOMPARABLE

The activity complies with the criteria set out inAppendix A to this Annex.

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
TIC2. Data-driven solutions for GHG
emissions reductions

EU Taxonomy
8.2. Data-driven solutions for GHG emissions
reductions

Summary

Level of ambitionchange adaptation, while the EU
Taxonomy goes further on this point andmentions a classification of climaterelated hazards so as not to do any harm.

Conservation of
ecosystems andbiodiversity

There are no specific compliancerequirements for this economic activity.

There are no specific compliance requirements
for this economic activity.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

Water
management

There are no specific compliancerequirements for this economic activity.

There are no specific compliance requirements
for this economic activity.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

There are no specific compliancerequirements for this economic activity.

- The equipment used meets the requirements
set in accordance with Directive 2009/125/EC forservers and data storage products.
- The equipment used does not contain the
restricted substances listed in Annex II to
Directive 2011/65/EU, except where theconcentration values by weight in homogeneousmaterials do not exceed those listed in that
Annex.
- A waste management plan is in place andensures maximal recycling at end of life ofelectrical and electronic equipment, including

Colombian Green Taxonomy does nothave specific requirements while EU
Taxonomy does on circular economy forthis activity:- For servers and data storage products
the equipment meets the requirements
set in accordance with Directive
2009/125/EC (framework for the settingof eco-design requirements for energyrelated products).
- The equipment used does not contain or
dos not exceed the concentration of the

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILED

Circular economy

150 | P a g e

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Pollution control
and prevention

Manufacturing:

151 | P a g e

Colombian Green Taxonomy
TIC2. Data-driven solutions for GHG
emissions reductions

EU Taxonomy
8.2. Data-driven solutions for GHG emissions
reductions
through contractual agreements with recycling
partners, reflection in financial projections orofficial project documentation.
- At its end of life, the equipment undergoes
preparation for reuse, recovery or recycling
operations, or proper treatment, including theremoval of all fluids and a selective treatment inaccordance with Annex VII to Directive
2012/19/EU.

- Data-driven GHG reduction solutions mustcomplyto current national standards or policies
There are no specific compliance requirements
related to the management of waste
for this economic activity.
electrical and electronic equipment (WEEE)
and extended producer responsibility (REP).

Summary

Level of ambition

restricted substances listed in Annex II to
Directive 2011/65/EU (restriction of theuse of certain hazardous substances inelectrical and electronic equipment) suchas Lead, Mercury, Cadmium, Hexavalentchromium, PBB and PBDE.
- A waste management plan is in placeand ensures maximal recycling at end oflife of electrical and electronic equipment.
- At its end of life, the equipment
undergoes preparation for reuse,recovery or recycling operations, orproper treatment, including the removalof all fluids and a selective treatment inaccordance with Annex VII to Directive
2012/19/EU (waste electrical andelectronic equipment-WEEE).
Colombian Green Taxonomy has specificrequirements while EU Taxonomy does
not have on pollution control andprevention for this activity:- Colombian Green Taxonomy requires
MORE STRINGENT/
that every data-driven solutions for GHG
AMBITIOUS AND/emissions reductions must comply withOR MORE
the National Regulations regarding the
DETAILED
Management of Waste Electrical andElectronic Equipment (WEEE) andcompliance of Extended Producer
Responsibility standards.

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

TSC

152 | P a g e

EU Taxonomy
3.1. Manufacture of renewable energy
technologies
3.2. Manufacture of equipment for theM1. Manufacture of low carbon
production and use of hydrogentechnologies
3.3. Manufacture of low carbon technologies fortransport
3.5. Manufacture of energy efficiency equipment
for buildings
The manufacture of the following
The economic activity manufactures renewablecomponents, products, technologies andenergy technologies. The economic activity
equipment is considered eligible:
manufactures equipment for the production of
Renewable energyhydrogen compliant with the Technical Screening
1. Manufacture of essential products,
Criteria set out in Section 3.10 of this Annex andcomponents and machinery for eligible
equipment for the use of hydrogen. The
renewable energy technologies (see Energy economic activity manufactures, repairs,
Sector).
maintains, retrofits, repurposes or upgrades:
Sustainable transport
trains, passenger coaches and wagons that have
2. Manufacture of vehicles, or theirzero direct (tailpipe) CO2 emissions; trains,
components, with zero direct emissions (eg, passenger coaches and wagons that have zero
electric or powered with low carbon
direct tailpipe CO2 emission when operated on ahydrogen) or low emissions according to
track with necessary infrastructure, and use athe following specifications defined in theconventional engine where such infrastructure isTechnical Annex of the Transport Sector:
not available (bimode); urban, suburban anda. Fleets or micromobility systems with zero road passenger transport devices, where thedirect emissions.
direct (tailpipe) CO2 emissions of the vehicles are
b. Fleets of vehicles or rolling stock forzero; until 31 December 2025, vehicles
urban, suburban, and interurban land
designated as categories M2 and M3(75) thattransportation of passengers with zero
have a type of bodywork classified as ‘CA’ (singledirect or low emissions (e.g., streetcar,
deck vehicle), ‘CB’ (double-deck vehicle), ‘CC’trolleybus, bus, bus rapid transit,(single-deck articulated vehicle) or ‘CD’ (doubleintermediate or feeder buses, car-sharing
deck articulated vehicle), and comply with thesystems ).
latest EURO VI standard, i.e. both with thec. Fleets of vehicles or rolling stock forrequirements of Regulation (EC) No 595/2009 of
urban, suburban and interurban rail
the European Parliament and of the Council and,Summary

Level of ambition

Both taxonomies have similar activities,
requirement and thresholds:
In this activity Colombian Green
Taxonomy addresses similar activities forthe manufacturing of:renewable energy technologies (e.gmanufacturing of solar panels).
ii. sustainable transport (e.gmanufacturing of zero direct emission
transport).
iii. green buildings (e.g manufacturing of
Building Management Systems-BMS forthe control and monitoring oftemperature, energy use and water).

VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

153 | P a g e

EU Taxonomy
3.1. Manufacture of renewable energy
technologies
3.2. Manufacture of equipment for theM1. Manufacture of low carbon
production and use of hydrogentechnologies
3.3. Manufacture of low carbon technologies fortransport
3.5. Manufacture of energy efficiency equipment
for buildings
transport with zero direct emissions (eg:from the time of the entry into force oflight rail transport, rail, metro, trains)amendments to that Regulation, in thosed. River or maritime transport fleets with
amending acts, even before they become
zero direct emissions or low emissions (eg: applicable, and with the latest step of the Euro VI
watercraft
standard set out in Table 1 of Appendix 9 to
- as a shuttle/ferry or water taxi - electric or Annex I to Commission Regulation (EU) No
hybrid or based on biofuel).
582/2011 where the provisions governing that
and. Vehicle fleets or rolling stock forstep have entered into force but have not yet
private service transport with zero direct
become applicable for this type of vehicle.
emissions.
Where such standard is not available, the direct
Efficient and intelligent buildings:
CO2 emissions of the vehicles are zero; personal
1. The manufacture of the following
mobility devices with a propulsion that comesproducts (with thresholds where applicable) from the physical activity of the user, from afor energy efficient equipment in buildings zero-emissions motor, or a mix of zero-emissions
and their key components are eligible (see motor and physical activity; vehicles of category
Construction sector):
M1 and N1 classified as light-duty vehicles with:a. Manufacture of Building Management
until 31 December 2025: specific emissions of
Systems (BMS) elements, which integrate
CO2, as defined in Article 3(1), point (h), of
equipment and applications forRegulation (EU) 2019/631 of the European
automation, monitoring and control ofParliament and of the Council, lower thantemperature, energy and water (see ICT
50gCO2/km (low- and zero-emission light-duty
Sector).
vehicles);from 1 January 2026: specific emissions
b. High efficiency windows (U value betterof CO2, as defined in Article 3, point (h), of
than 0.7 W/m2K).
Regulation (EU) 2019/631, are zero; vehicles ofc. High efficiency doors (U value better at
category L with tailpipe CO2 emissions equal to
1.2 W/m2K).
0g CO2e/km calculated in accordance with theSummary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

154 | P a g e

EU Taxonomy
3.1. Manufacture of renewable energy
technologies
3.2. Manufacture of equipment for theM1. Manufacture of low carbon
production and use of hydrogentechnologies
3.3. Manufacture of low carbon technologies fortransport
3.5. Manufacture of energy efficiency equipment
for buildings
d. Insulation products with low thermal
emission test laid down in Regulation (EU)conductivity (lambda less than or equal to168/2013 of the European Parliament and of the
0.045 W/mK)
Council(83);vehicles of categories N2 and N3,
e. External coating with U value less thanand N1 classified as heavy-duty vehicles, not
0.5 W/m2K and roof systems with U value
dedicated to transporting fossil fuels with aless than 0.3 W/m2K).
technically permissible maximum laden mass not
f. Water heater installations with energy
exceeding 7,5 tonnes that are ‘zero-emission
performance in range A, according to theheavy-duty vehicles’ as defined in Article 3, pointclassification system of the Technical(11), of Regulation (EU) 2019/1242 of theLabelling Regulations (RETIQ)37.
European Parliament and of the Council; vehicles
g. Other household appliances (such asof categories N2 and N3 not dedicated towashing machines and electric stoves) with transporting fossil fuels with a technicallyenergy performance in the A range,
permissible maximum laden mass exceeding 7,5
according to the RETIQ classification
tonnes that are zero-emission heavy-dutysystem.
vehicles’, as defined in Article 3, point (11), ofh. High-efficiency lighting fixtures andRegulation (EU) 2019/1242 or ‘low-emission
public lighting systems, using the latest
heavy-duty vehicles’ as defined in Article 3, point
generation LED lamps.
(12) of that Regulation; inland passenger water
i. Air conditioning with energy performance transport vessels that: have zero direct (tailpipe)in the A range, according to the RETIQ
CO2 emissions; until 31 December 2025, areclassification system.
hybrid and dual fuel vessels using at least 50 % of
j. Presence and daylight controls fortheir energy from zero direct (tailpipe) CO2
automation of lighting systems (see ICT
emission fuels or plug-in power for their normal
Sector).
operation; inland freight water transport vessels,
k. Cooling and ventilation systems withnot dedicated to transporting fossil fuels, that:energy performance in range A, according
have zero direct (tailpipe) CO2 emission; until 31

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

155 | P a g e

EU Taxonomy
3.1. Manufacture of renewable energy
technologies
3.2. Manufacture of equipment for theM1. Manufacture of low carbon
production and use of hydrogentechnologies
3.3. Manufacture of low carbon technologies fortransport
3.5. Manufacture of energy efficiency equipment
for buildings
to the RETIQ classification system.
December 2025, have direct (tailpipe) emissions
l. Heat pumps.
of CO2 per tonne kilometre (gCO2/tkm),
m. Façade and roof elements with a suncalculated (or estimated in case of new vessels)
protection or control function, including
using the Energy Efficiency Operational Indicator,
those that support the growth of
50 % lower than the average reference value forvegetation.
emissions of CO2 defined for heavy duty vehicles
n. Energy efficient building automation and (vehicle subgroup 5-LH) in accordance with
control systems for commercial buildings
Article 11 of Regulation (EU) 2019/1242;sea and(see ICT Sector).
coastal freight water transport vessels, vessels
either.
for port operations and auxiliary activities, thato. Thermostats and zone devices forare not dedicated to transporting fossil fuels,
intelligent monitoring of the main
that: have zero direct (tailpipe) CO2 emissions;electricity loads for residential buildings and until 31 December 2025, are hybrid and dual fueldetection equipment (eg: movement
vessels that derive at least 25 % of their energy
control) (see ICT Sector).
from zero direct (tailpipe) CO2 emission fuels or
p. Products for heat measurement andplug-in power for their normal operation at sea
thermostatic controls for individual homes and in ports; until 31 December 2025, and only
connected to district cooling systems andwhere it can be proved that the vessels are used
individual flats connected to central cooling exclusively for operating coastal and short sea
systems, which serve an entire building (see services designed to enable modal shift of freight
ICT Sector).
currently transported by land to sea, the vessels
q. Manufacture of necessary componentsthat have direct (tailpipe) CO2 emissions,for the implementation of the Internet of
calculated using the International Maritime
Things (IOT), such as sensors and local
Organization (IMO) Energy Efficiency Designcommunication networks (see ICT Sector). Index (EEDI), 50 % lower than the averager. Other components used exclusively toreference CO2 emissions value defined for heavy

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

156 | P a g e

EU Taxonomy
3.1. Manufacture of renewable energy
technologies
3.2. Manufacture of equipment for theM1. Manufacture of low carbon
production and use of hydrogentechnologies
3.3. Manufacture of low carbon technologies fortransport
3.5. Manufacture of energy efficiency equipment
for buildings
achieve a reduction (projected andduty vehicles (vehicle subgroup 5-LH) in
technically proven) of 15% in energy
accordance with Article 11 of Regulation (EU)consumption, or 20% in water
2019/1242;until 31 December 2025, the vessels
consumption.
have an attained Energy Efficiency Design Indexs. Other low carbon technologies and their (EEDI) value 10 % below the EEDI requirements
key components, which contribute toapplicable on 1 April 2022 if the vessels are able
substantially reduce GHG emissions in other to run on zero direct (tailpipe) CO2 emission
economic activities or sectors, based on a
fuels or on fuels from renewable sources; sea
recognized and standardized cradle carbon and coastal passenger water transport vessels,
footprint assessment (e.g. ISO 14067,
not dedicated to transporting fossil fuels, that:
14040, EPD or PEF).
have zero direct (tailpipe) CO2 emissions; until
31 December 2025, hybrid and dual fuel vessels
derive at least 25 % of their energy from zero
direct (tailpipe) CO2 emission fuels or plug-in
power for their normal operation at sea and in
ports; until 31 December 2025, the vessels havean attained Energy Efficiency Design Index (EEDI)
value 10 % below the EEDI requirements
applicable on 1 April 2022 if the vessels are able
to run on zero direct (tailpipe) CO2 emission
fuels or on fuels from renewable sources. The
economic activity manufactures one or more of
the following products and their key
components: windows with U-value lower or
equal to 1,0 W/m2K;doors with U-value lower or
equal to 1,2 W/m2K;external wall systems with

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

157 | P a g e

M1. Manufacture of low carbon
technologies

EU Taxonomy
3.1. Manufacture of renewable energy
technologies
3.2. Manufacture of equipment for the
production and use of hydrogen3.3. Manufacture of low carbon technologies fortransport
3.5. Manufacture of energy efficiency equipment
for buildings
U-value lower or equal to 0,5 W/m2K;roofing
systems with U-value lower or equal to 0,3
W/m2K;insulating products with a lambda value
lower or equal to 0,06 W/mK; household
appliances falling into the highest two populatedclasses of energy efficiency in accordance with
Regulation (EU) 2017/1369 of the European
Parliament and of the Council and delegated acts
adopted under that Regulation; light sources
rated in the highest two populated classes ofenergy efficiency in accordance with Regulation(EU) 2017/1369 and delegated acts adopted
under that Regulation; space heating anddomestic hot water systems rated in the highest
two populated classes of energy efficiency inaccordance with Regulation (EU) 2017/1369 anddelegated acts adopted under that Regulation;
cooling and ventilation systems rated in thehighest two populated classes of energy
efficiency in accordance with Regulation (EU)2017/1369 and delegated acts adopted underthat Regulation; presence and daylight controls
for lighting systems; heat pumps compliant withthe technical screening criteria set out in Section
4.16 of this Annex; facade and roofing elementswith a solar shading or solar control function,

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

Climate change
adaptation

158 | P a g e

M1. Manufacture of low carbon
technologies

There are no specific compliancerequirements for this economic activity.

EU Taxonomy
3.1. Manufacture of renewable energy
technologies
3.2. Manufacture of equipment for the
production and use of hydrogen3.3. Manufacture of low carbon technologies fortransport
3.5. Manufacture of energy efficiency equipment
for buildings
including those that support the growing ofvegetation; envegetation; energyefficientomation and control systems forresidential and non-residential buildings; zoned
thermostats and devices for the smart
monitoring of the main electricity loads or heatloads for buildings, and sensoring equipment;
products for heat metering and thermostatic
controls for individual homes connected to
district heating systems, for individual flats
connected to central heating systems serving awhole building, and for central heating systems;
district heating exchangers and substations
compliant with the district heating/cooling
distribution activity set out in Section 4.15 of thisAnnex; products for smart monitoring andregulating of heating system, and sensoring
equipment.

The activity complies with the criteria set out inAppendix A to this Annex.

Summary

Level of ambition

Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does
not address adaptation objective. It only
mentions a generic DNSH to climatechange adaptation, while the EU
Taxonomy goes further on this point and

INCOMPARABLE

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

M1. Manufacture of low carbon
technologies

EU Taxonomy
3.1. Manufacture of renewable energy
technologies
3.2. Manufacture of equipment for the
production and use of hydrogen3.3. Manufacture of low carbon technologies fortransport
3.5. Manufacture of energy efficiency equipment
for buildings

Summary

mentions a classification of climaterelated hazards so as not to do any harm.
Colombian Green Taxonomy has specificrequirements DNSH while EU Taxonomy
does not on conservation of ecosystems
and biodiversity for this activity:- Colombian Green Taxonomy requires to MORE STRINGENT/
manage the demand and chain of custody AMBITIOUS AND/for certain metals and materials that are
OR MORE
in limited supply; in particular, those that
DETAILEDare extracted from strategic ecosystems,
avoiding significant negativeenvironmental impacts and the loss of
biodiversity.

Conservation of
ecosystems andbiodiversity

Manage demand and chain of custody forcertain metals and materials that are in
limited supply; in particular, those that are The activity complies with the criteria set out inextracted from strategic ecosystems,
Appendix D to this Annex.
avoiding significant negative environmental
impacts and the loss of biodiversity.

Water
management

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix B to this Annex.

Circular economy

There are no specific compliancerequirements for this economic activity.

The activity assesses the availability of and,
Colombian Green Taxonomy addresses
where feasible, adopts techniques that support
this requirements from the generic DNSH
reuse and use of secondary raw materials and re- while EU Taxonomy does it from the

159 | P a g e

Level of ambition

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

LESS STRINGENT/AMBITIOUS AND/OR LESS DETAILEDThis activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

Pollution control
and prevention

160 | P a g e

M1. Manufacture of low carbon
technologies

Comply with the requirements establishedby REACH47 or the equivalent (i.e.
Responsible Care) for the equipment
manufactured.

EU Taxonomy
3.1. Manufacture of renewable energy
technologies
3.2. Manufacture of equipment for the
production and use of hydrogen3.3. Manufacture of low carbon technologies fortransport
3.5. Manufacture of energy efficiency equipment
for buildings
used components in products manufactured;design for high durability, recyclability, easy
disassembly and adaptability of products
manufactured; waste management thatprioritises recycling over disposal, in the
manufacturing process; information on andtraceability of substances of concern throughout
the life cycle of the manufactured products.

The activity complies with the criteria set out inAppendix C to this Annex. Where applicable,
vehicles do not contain lead, mercury,hexavalent chromium and cadmium, in

Summary

Level of ambition

specific requirements on circular
economy for this activity:
The activity assesses the availability ofand, where feasible, adopts techniquesthat support:- reuse and use of secondary raw
materials and re-used components in
products manufactured;- design for high durability, recyclability,
easy disassembly and adaptability of
products manufactured;- waste management that prioritises
recycling over disposal, in the
manufacturing process;- information on and traceability of
substances of concern throughout the life
cycle of the manufactured products(Colombian Green Taxonomy addresses
this from the DNSH to ecosystem
protection and restoration).
Both taxonomies have very different
criteria on pollution control andprevention for this activity:- Colombian Green Taxonomy requires tocomply with the requirements from

INCOMPARABLE

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economy activity

M1. Manufacture of low carbon
technologies

Economy activity

Colombian Green Taxonomy
M2. Components for the manufacturing of
cementTSC

New or renovated plants must meet thefollowing thresholds. The threshold of
numeral (1) is applicable to plants that
exclusively produce clinker and do not
produce finished cement; all other plants
must comply with the cement threshold of
numeral (2):
1. Cement clinker: specific emissions fromclinker production processes are less than
0.8 tCO2e/t of clinker.
2. Cement: the specific emissions
associated with the clinker (or alternative161 | P a g e

EU Taxonomy
3.1. Manufacture of renewable energy
technologies
3.2. Manufacture of equipment for theSummary
production and use of hydrogen3.3. Manufacture of low carbon technologies fortransport
3.5. Manufacture of energy efficiency equipment
for buildings
accordance with Directive 2000/53/EC of the
REACH7 or equivalent (e.g. Responsible
European Parliament and of the Council.
Care) for the manufactured projects.
-In the EU Taxonomy for low carbon
technologies for transport whereapplicable, vehicles do not contain lead,
mercury, hexavalent chromium andcadmium, in accordance with Directive
2000/53/EC of the European Parliamentand of the Council.

Level of ambition

EU Taxonomy
3.7. Manufacture of cement
The activity manufactures one of the following:
grey cement clinker where the specific GHG
emissions (99) are lower than 0,722(100) tCO2e
per tonne of grey cement clinker; cement fromgrey clinker or alternative hydraulic binder,
where the specific GHG emissions from theclinker and cement or alternative binder
production are lower than 0,469 tCO2e per
tonne of cement or alternative binder
manufactured. Where CO2 that would otherwise
be emitted from the manufacturing process is
captured for the purpose of undergroundstorage, the CO2 is transported and stored

Summary

Level of ambition

Both taxonomies have similar requirement
and thresholds:- For grey cement clinker where thespecific GHG emissions are lower than: 0.8(Colombian Green Taxonomy) or 0.722(EU Taxonomy) tCO2e per tonne of grey
cement clinker.
- For cement from grey clinker oralternative hydraulic binder, where thespecific GHG emissions(1 from the clinker
and cement or alternative binder
production are lower than: 0.6 (Colombian
Green Taxonomy) or 0.469 (EU Taxonomy)

VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
M2. Components for the manufacturing of
cementbinder) and cement production processes
are less than 0.6 tCO2e/t of cement.

EU Taxonomy
3.7. Manufacture of cement
underground, in accordance with the technicalscreening criteria set out in Sections 5.11 and5.12 of this Annex.

Summary

Level of ambitiontCO2e per tonne of cement or alternative
binder manufactured.

Climate change
adaptation

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix A to this Annex.

Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does notaddress adaptation objective. It only
mentions a generic DNSH to climatechange adaptation, while the EU
Taxonomy goes further on this point andmentions a classification of climate-related
hazards so as not to do any harm.

Conservation of
ecosystems andbiodiversity

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix D to this Annex.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

Water
management

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix B to this Annex.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

Circular economy

There are no specific compliancerequirements for this economic activity.

There are no specific compliance requirements
for this economic activity.

Colombian Green Taxonomy has genericMORE
requirements while EU Taxonomy does not
STRINGENT/
have generic DNSH on circular economy:
AMBITIOUS AND/

162 | P a g e

INCOMPARABLE

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
M2. Components for the manufacturing of
cementEU Taxonomy
3.7. Manufacture of cement

Summary- Please refer to the comparison of thegeneric DNSH criteria on this.

Pollution control
and prevention

Economy activity

TSC

163 | P a g e

For cement production sites that use
hazardous waste as alternative fuels (eg,alternative fuels such as SRF – 'Solid
Recovered Fuel', which have residues as
their origin; secondary raw materials suchas recycled aggregate concrete), it shall beensure the management of this waste inline with current national regulations.

Colombian Green Taxonomy
M3. Components for the manufacturing ofaluminium
1. Primary aluminium manufacturing iseligible if criterion a is met, in combination
with criteria b or c:a. The direct emission for the primary
production of aluminium is equal to or lessthan 1.5 tCO2e/t40.
b. Electricity consumption for electrolysis isequal to or less than 15.3 MWh/t41.

EU taxonomy has more detailed
requirements:
The activity complies with the criteria set out in- Both taxonomies state that for
Appendix C to this Annex. Emissions are within or manufacture of cement employing
lower than the emission levels associated withhazardous wastes as alternative fuels,
the best available techniques (BAT-AEL) ranges
measures are in place to ensure the safe
set out in the latest relevant best available
handling of waste.
techniques (BAT) conclusions, including the best EU Taxonomy also states that:available techniques (BAT) conclusions to- Emissions are within or lower than the
produce cement, lime and magnesium oxide. No emission levels associated with the bestsignificant cross-media effects occur. For
available techniques (BAT-AEL) ranges set
manufacture of cement employing hazardous
out in the latest relevant best available
wastes as alternative fuels, measures are in place techniques (BAT) conclusions for theto ensure the safe handling of waste.
production of cement, lime andmagnesium oxide. No significant crossmedia effects occur.

Level of ambition
OR MOREDETAILEDLESS STRINGENT/AMBITIOUS AND/OR LESS DETAILEDEU Taxonomy
3.8. Manufacture of aluminium
The activity manufactures one of the following:
primary aluminium where the economic activity
complies with two of the following criteria until
2025 and with all the following criteria after
2025: the GHG emissions do not exceed 1,484
tCO2e per ton of aluminium manufactured: theaverage carbon intensity for the indirect GHG
emissions does not exceed 100g CO2e/kWh; theSummary
Both taxonomies have similar
requirements and thresholds:
The activity manufactures one of thefollowing:a. primary aluminium where theeconomic activity complies with two of
the following criteria until 2025 (year

Level of ambition

VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
M3. Components for the manufacturing ofaluminiumc. The average carbon intensity of theelectricity used for the primary productionof aluminium (electrolysis) is equal to orless than 100 g CO2e/kWh (thresholddefined in the energy sector for electricity
generation, subject to regular updating).
2. The manufacture of secondary
aluminium; that is, the production ofaluminium from recycled aluminium isdirectly eligible.
Note: Mitigation measures are eligible,
provided they are incorporated into a single
investment plan within a specified timeframe (5 or 10 years), which describes howeach of the measures, in combination withothers, will meet the threshold definite.

EU Taxonomy
3.8. Manufacture of aluminium
electricity consumption for the manufacturing
process does not exceed 15.5 MWh/t Al.
secondary aluminium.

Summary
restriction only for the EU Taxonomy) andwith all the following criteria after 2025:
i. the GHG emissions do not exceed 1.5(Colombian Green Taxonomy) or 1.484(EU Taxonomy) tCO2e per ton ofaluminium manufactured;ii. the average carbon intensity for theindirect GHG emissions does not exceed
100g CO2e/kWh;iii. the electricity consumption for the
manufacturing process does not exceed
15.3 (Colombian Green Taxonomy) or
15.5 (EU Taxonomy) MWh/t Al.
b. secondary aluminium.

Climate change
adaptation

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix A to this Annex.

Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does
not address adaptation objective. It only
mentions a generic DNSH to climatechange adaptation, while the EU
Taxonomy goes further on this point andmentions a classification of climaterelated hazards so as not to do any harm.

Conservation of
ecosystems andbiodiversity

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix D to this Annex.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

164 | P a g e

Level of ambition

INCOMPARABLE

VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
M3. Components for the manufacturing ofaluminium

Water
management

There are no specific compliancerequirements for this economic activity.

EU Taxonomy
3.8. Manufacture of aluminium

Summary

Level of ambition

The activity complies with the criteria set out inAppendix B to this Annex.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

Circular economy

There are no specific compliancerequirements for this economic activity.

There are no specific compliance requirements
for this economic activity.

Colombian Green Taxonomy has genericrequirements while EU Taxonomy does
not have generic DNSH on circular
economy:- Please refer to the comparison of thegeneric DNSH criteria on this.

MORE STRINGENT/AMBITIOUS AND/OR MOREDETAILED

Pollution control
and prevention- Control significant impacts on air
emissions: perfluorocarbons, fluorine gases,
polycyclic aromatic hydrocarbons (PAHs)
and particles (such as unused cryolite).
- Monitor hydrogen fluorides that can betoxic to vegetation.
- Review the dissolved fluorides andcyanides of the SPL material - 'Spent Pot
Lining' that can create significant
environmental impacts, including thecontamination of groundwater and local
water courses.

The activity complies with the criteria set out inAppendix C to this Annex. Emissions are within or
lower than the emission levels associated withthe best available techniques (BAT-AEL) ranges
set out in the latest relevant best available
techniques (BAT) conclusions, including the best
available techniques (BAT) conclusions for the
non-ferrous metals industries. No significant
cross-media effects occur.

Both taxonomies have similar
requirements:- The requirements on both taxonomies
seek to control the level of emissions in
air and water

VERY SIMILAR

165 | P a g e

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
M4. Components for the manufacturing ofiron and steel

TSC

1. The manufacture of iron and steel iseligible if the GHG emissions associatedwith the production processes are less than
the following values:a. Hot metal at 1,328 tCO2e/t product.
b. Sintered mineral at 0.171 tCO2e/t
product.
c. Iron smelting at 0.325 tCO2e/t product.
d. Electric Arc Furnace (EAF) high alloy steel
at 0.352 tCO2e/t product.
e. EAF carbon steel at 0.283 tCO2e/t
product.
f. Coke (excluding lignite coke) at 0.286
tCO2e/t product.
2. All new green steel production, or a
combination of new and recycled
production, is eligible if emissions are below
the thresholds described above.
3. All steel production in the EAF isconsidered eligible, in which at least 90% of
the iron content of the final products
comes from steel scrap. In this case, noother thresholds apply.
Note: Mitigation measures are eligible
when they are incorporated into a single
investment plan within a specified timeframe (5 or 10 years), which describes howeach of the measures, in combination withothers, enables the defined threshold to bemet.

166 | P a g e

EU Taxonomy
3.9. Manufacture of iron and steel

The activity manufactures one of the following:iron and steel where GHG emissions), reduced by
the amount of emissions assigned to the
production of waste gases in accordance withpoint 10.1.5(a) of Annex VII to Regulation (EU)2019/331 do not exceed the following values
applied to the different manufacturing process
steps: hot metal = 1,331 tCO2e/t product;
sintered ore = 0,163 tCO2e/t product; coke(excluding lignite coke) = 0,144 tCO2e/t product;iron casting = 0,299 tCO2e/t product; electric Arc
Furnace (EAF) high alloy steel = 0,266 tCO2e/t
product; electric Arc Furnace (EAF) carbon steel= 0,209 tCO2e/t product. Steel in electric arc
furnaces (EAFs) producing EAF carbon steel or
EAF high alloy steel, as defined in Commission
Delegated Regulation (EU) 2019/331 and where
the steel scrap input relative to product output is
not lower than:70 % to produce high alloysteel;90 % for the production of carbon steel.
Where the CO2 that would otherwise be emitted
from the manufacturing process is captured forthe purpose of underground storage, the CO2 istransported and stored underground, in
accordance with the technical screening criteria
set out in Sections 5.11 and 5.12 of this Annex.

Summary

Level of ambition

Both taxonomies have similar
requirement and thresholds:
The activity manufactures one of thefollowing:a. iron and steel where GHG emissions do
not exceed the following values applied tothe different manufacturing process
steps:
i. hot metal = 1.328 (Colombian Green
Taxonomy) or 1.331 (EU Taxonomy)
tCO2e/t product;
ii. sintered ore = 0.171 (Colombian
Green Taxonomy) or 0.163 (EUTaxonomy) tCO2e/t product;iii. coke (excluding lignite coke) = 0.287(Colombian Green Taxonomy) or 0.144(EU Taxonomy) tCO2e/t product;
iv. Iron casting = 0.325 (Colombian
Green Taxonomy) or 0.299 (EUTaxonomy) tCO2e/t product;
v. electric Arc Furnace (EAF) high alloysteel = 0.352 (Colombian Green
Taxonomy) or 0.266 (EU Taxonomy)
tCO2e/t product;vi. electric Arc Furnace (EAF) carbon
steel = 0.283 (Colombian Green
Taxonomy) or 0.209 (EU Taxonomy)
tCO2e/t product;b. steel in electric arc furnaces (EAFs)
producing EAF carbon steel or EAF high

VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
M4. Components for the manufacturing ofiron and steel

EU Taxonomy
3.9. Manufacture of iron and steel

Climate change
adaptation

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix A to this Annex.

Conservation of
ecosystems andbiodiversity

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix D to this Annex.

Watermanagement- Examine the emissions to water ofhydrocarbons and suspended solids.

The activity complies with the criteria set out inAppendix B to this Annex.

Summary
alloy steel where the steel scrap input
relative to product output is not lower
than:i. 70% to produce high alloy steel (only
for the EU Taxonomy);ii. 90% to produce carbon steel (bothColombian and EU Taxonomies).
Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does
not address adaptation objective. It only
mentions a generic DNSH to climatechange adaptation, while the EU
Taxonomy goes further on this point andmentions a classification of climaterelated hazards so as not to do any harm.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

Colombian Green Taxonomy has specificrequirements while EU Taxonomy does
not have specific DNSH on water
management:- The Colombian Green Taxonomy
requires the assessment of emissions ofhydrocarbons and suspended solids into

167 | P a g e

Level of ambition

INCOMPARABLE

VERY SIMILAR

MORE STRINGENT/AMBITIOUS AND/OR MOREDETAILED

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
M4. Components for the manufacturing ofiron and steel

EU Taxonomy
3.9. Manufacture of iron and steel

Summary

Level of ambition

the water. As well for, the control ofwaste and products from coke andsmelting operations, including tar andbenzol.

Circular economy

There are no specific compliancerequirements for this economic activity.

There are no specific compliance requirements
for this economic activity.

Colombian Green Taxonomy has genericrequirements while EU Taxonomy does
not have generic DNSH on circular
economy:- Please refer to the comparison of thegeneric DNSH criteria on this.

Pollution control
and prevention

Control air emissions from coke
manufacturing and smelting operations,especially particulates (dust), nitrogenoxides, sulfur dioxide, carbon monoxide,
chlorides, fluorides, volatile organic
compounds, PAHs, dibenzodioxins/polychlorinated furans and heavy
metals.

The activity complies with the criteria set out inAppendix C to this Annex. Emissions are within or
lower than the emission levels associated withthe best available techniques (BAT-AEL) ranges
set out in the latest relevant best available
techniques (BAT) conclusions, including the best
available techniques (BAT) conclusions for ironand steel production. No significant cross-media
effects occur.

Both taxonomies have similar
requirements:- The requirements on both taxonomies
seek to control the level of emissions in
air.

Colombian Green Taxonomy
M5. Manufacture of chlorine
Chlorine manufacturing is eligible if it meetsthe following criteria:• The use of electricity is equal to or lessthan 2.5 MWh/t chlorine, including bothelectrolysis and chlorine treatment, subject
to periodic updating.
• The average carbon intensity of theelectricity used for the manufacture of

EU Taxonomy
3.13. Manufacture of chlorine
Electricity consumption for electrolysis andchlorine treatment is equal or lower than 2.45
MWh per tonne of chlorine. Average life cycle
GHG emissions of the electricity used for chlorine
production is at or lower than 100 g CO2e/kWh.
Lifecycle GHG emissions are calculated using
Recommendation 2013/179/EU or, alternatively,
using ISO 14067:2018 or ISO 14064-1: 2018.

Economy activity

TSC

168 | P a g e

MORE STRINGENT/AMBITIOUS AND/OR MOREDETAILED

VERY SIMILAR

Summary

Level of ambition

Both taxonomies have similar requirement
and thresholds:- Electricity consumption for electrolysis
and chlorine treatment is equal or lower
than 2.5 (Colombian Green Taxonomy) or
2.45 MWh (EU Taxonomy) per tonne ofchlorine.
- Average life-cycle GHG emissions of the

VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy
EU Taxonomy
M5. Manufacture of chlorine
3.13. Manufacture of chlorine
chlorine is 100 gCO2e/kWh (Taxonomy
Quantified life cycle GHG emissions are verified
threshold for electricity generation; this isby an independent third party.
also subject to periodic updating).
Note: Mitigation measures are eligible,
provided they are incorporated into a single
investment plan within a specified timeframe (5 or 10 years), which describes howeach of the measures, in combination withothers, enables the threshold to be met
definite.

electricity used for chlorine production is at
or lower than 100 gCO2e/kWh (bothtaxonomies).
- The EU Taxonomy suggests different
methodologies to calculate the lifecycle
GHG emissions, also states that quantified
life-cycle GHG emissions are verified by anindependent third party.

Climate change
adaptation

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix A to this Annex.

Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does notaddress adaptation objective. It only
mentions a generic DNSH to climate change
adaptation, while the EU Taxonomy goes
further on this point and mentions aclassification of climate-related hazards so
as not to do any harm.

INCOMPARABLE

Conservation of
ecosystems andbiodiversity

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix D to this Annex.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

The activity complies with the criteria set out inAppendix B to this Annex.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

Economy activity

Watermanagement

169 | P a g e

There are no specific compliancerequirements for this economic activity.

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
M5. Manufacture of chlorine

EU Taxonomy
3.13. Manufacture of chlorine

Summary

Level of ambition

MORE
STRINGENT/AMBITIOUS AND/OR MOREDETAILED

There are no specific compliancerequirements for this economic activity.

There are no specific compliance requirements
for this economic activity.

Colombian Green Taxonomy has genericrequirements while EU Taxonomy does nothave generic DNSH on circular economy:- Please refer to the comparison of thegeneric DNSH criteria on this.

Pollution control
and prevention

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix C to this Annex. Emissions are within or
lower than the emission levels associated withthe best available techniques (BAT-AEL) ranges
set out in the latest relevant best available
techniques (BAT) conclusions, including the best
available techniques (BAT) conclusions for the
production of chlor-alkali; the best available
techniques (BAT) conclusions for common waste
water and waste gas treatment/management
systems in the chemical sector).No significant
cross-media effects occur.

Colombian Green Taxonomy does not havespecific requirements while EU Taxonomy
does has specific DNSH on pollution control
and prevention:- Emissions are within or lower than theemission levels associated with the best
LESS STRINGENT/
available techniques (BAT-AEL) ranges set
AMBITIOUS AND/out in the latest relevant best available
OR LESS
techniques (BAT) conclusions for the
DETAILED
production of chloralkali and for common
waste water and waste gas
treatment/management systems in thechemical sector. No significant cross-media
effects occur.

Economy activity

Colombian Green Taxonomy
M6. Components for the manufacture oforganic basic chemicals

TSC

The manufacture of the chemicals coveredin this activity must:
1. Being totally or partially based on

Circular economy

170 | P a g e

EU Taxonomy
3.14. Manufacture of organic basic chemicals
GHG emissions (136) from the organic basic
chemicals production processes are lower than:for HVC: 0,693 tCO2e/t of HVC; for aromatics:

Summary

Level of ambition

Both taxonomies address this activity
differently:- The screening criteria in Colombian GreenINCOMPARABLE

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

171 | P a g e

Colombian Green Taxonomy
M6. Components for the manufacture oforganic basic chemicals
renewable raw materials. For the purposesof applying these criteria, renewable raw
materials refer to biomass, industrial biowaste, or municipal bio-waste.
1.1. If the feedstock is biomass (excluding
industrial and municipal biowaste):1.1.1. Full traceability of the supply must be
established through the corresponding
chain of custody management system andits effectiveness must be demonstrated
through the appropriate certification
systems;
1.1.2. All forest biomass used in the process
must comply with the forestry regulatory
framework and the criteria established in
the forestry sector (See Chapter 3).
1.1.3. Any forest biomass used in theprocess is committed to forest certification,using independent third-party schemes thatare regularly audited in forest areas. Forest
management practices and chain of custodyin supply areas that have not yet
certified must be aligned (certification
roadmap) with the same certification
standards.
1.1.4. Forest biomass from irrigated forest
plantations cannot be used.
1.1.5. The biomass used must adhere to therequirements defined in the national
regulations for biomass and biofuels, and to
those requirements defined in the forestry
section of the Taxonomy (See Chapter 3).

EU Taxonomy
3.14. Manufacture of organic basic chemicals
0,0072 tCO2e/t of complex weighted
throughput; for vinyl chloride: 0,171 tCO2e/t ofvinyl chloride; for styrene: 0,419 tCO2e/t ofstyrene; for ethylene oxide/ethylene glycols:
0,314 tCO2e/t of ethylene oxide/glycol; for adipic
acid: 0,32 tCO2e /t of adipic acid. Where theorganic chemicals in scope are produced whollyor partially from renewable feedstock, the lifecycle GHG emissions of the manufactured
chemical, manufactured wholly or partially fromrenewable feedstock, are lower than the lifecycle GHG emissions of the equivalent chemical
manufactured from fossil fuel feedstock. Lifecycle GHG emissions are calculated using
Recommendation 2013/179/EU or, alternatively,
using ISO 14067:2018(143) or ISO 14064-1:2018.
Quantified life-cycle GHG emissions are verified
by an independent third party. Agricultural
biomass used for the manufacture of organic
basic chemicals complies with the criteria laid
down in Article 29, paragraphs 2 to 5 of Directive(EU) 2018/2001. Forest biomass used for the
manufacture of organic basic chemicals complies
with the criteria laid down in Article 29,
paragraphs 6 and 7 of that Directive.

Summary
Taxonomy are mainly focused on the
production of organic chemicals produced
from biomass; while the EU Taxonomy
besides addressing these criteria also states
the maximum of GHG emissions for the
production of: HVC, aromatics, vinyl
chloride, styrene, ethylene oxide/ethylene
glycols and adipic acid. Colombian Green
Taxonomy does not address the
manufacturing of these chemicals since
they are not relevant for the country's
economy.
- Both taxonomies recommend
methodologies to calculate Lifecycle GHG
emissions (the ISO 14067:2018 isrecommended in both Taxonomies andRecommendation 2013/179/EU oralternatively SO 14064-1:2018 is only
recommended in the EU Taxonomy).

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

172 | P a g e

Colombian Green Taxonomy
EU Taxonomy
M6. Components for the manufacture of
3.14. Manufacture of organic basic chemicals
organic basic chemicals
1.1.6. Products derived from new palm
plantations that involve changes in land use
are excluded from the scope of application.
1.1.7. A particular case of forest biomass
certification: small-scale palm oil farmers
operating in existing forest plantations must
be able to be included in the certification
system and ensure that they receive theirfair share of benefits.
1.2. If the raw material is industrial
biowaste (including those from foodindustries or municipal biowaste):1.2.1. Solid biowaste used in the
manufacturing process must come fromwaste streams separated by sources andcollected separately (non-hazardous); thatis, they cannot be separated from themixed residues.
1.2.2. Bio-waste must comply with thewaste regulatory framework and withnational, regional and local waste
management plans; in particular, with theprinciple of proximity. When municipal
biowaste is used as feedstock, the project iscomplementary and does not compete withthe existing municipal biowaste
management infrastructure.
2. Have a substantially lower carbon
footprint compared to the carbon footprintof the same chemicals made from chemical
feedstocks. This carbon footprint will becalculated according to the ISO 14067:2018

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
EU Taxonomy
M6. Components for the manufacture of
3.14. Manufacture of organic basic chemicals
organic basic chemicals
standard.
Note: Mitigation measures are eligible,
provided they are incorporated into a single
investment plan within a specified timeframe (5 or 10 years), which describes howeach of the measures, in combination withothers, enables the threshold to be met
definite.

Summary

Level of ambition

INCOMPARABLE

Climate change
adaptation

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix A to this Annex.

Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does notaddress the adaptation objective. It only
mentions a generic DNSH to climate change
adaptation, while the EU Taxonomy goes
further on this point and mentions aclassification of climate-related hazards so
as not to do any harm.

Conservation of
ecosystems andbiodiversity

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix D to this Annex.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

Water
management

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix B to this Annex.

Both taxonomies have similar
requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

173 | P a g e

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
M6. Components for the manufacture oforganic basic chemicals

EU Taxonomy
Summary

Level of ambition

There are no specific compliancerequirements for this economic activity.

There are no specific compliance requirements
for this economic activity.

Colombian Green Taxonomy has genericrequirements while EU Taxonomy does nothave generic DNSH on circular economy:- Please refer to the comparison of thegeneric DNSH criteria on this.

MORE
STRINGENT/AMBITIOUS AND/OR MOREDETAILED

Pollution control
and prevention

There are no specific compliancerequirements for this economic activity.

Colombian Green Taxonomy does not havespecific requirements while EU Taxonomy
The activity complies with the criteria set out indoes have specific DNSH on pollution
Appendix C to this Annex. Emissions are within orcontrol and prevention:
lower than the emission levels associated withthe best available techniques (BAT-AEL) ranges- Emissions are within or lower than theset out in relevant best available techniquesemission levels associated with the best
(BAT) conclusions, including the best available
available techniques (BAT-AEL) ranges set
techniques (BAT) conclusions for the production
out in the latest relevant best availableof large volumes of organic chemicals; the best
techniques (BAT) conclusions for theavailable techniques (BAT) conclusions for
production of large volumes of organic
common wastewater and waste gas
chemicals and for common waste water
treatment/management systems in the chemical
and waste gas treatment/management
sector. No significant cross-media effects occur.
systems in the chemical sector. No
significant cross-media effects occur.

LESS STRINGENT/AMBITIOUS AND/OR LESSDETAILED

Economy activity

Colombian Green Taxonomy
M7. Components involved in the
manufacture of plastics in primary form

Circular economy

TSC

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3.14. Manufacture of organic basic chemicals

EU Taxonomy
3.17. Manufacture of plastics in primary form

Summary

Level of ambition
VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

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Colombian Green Taxonomy
M7. Components involved in the
manufacture of plastics in primary form
1. The manufacture of plastics in a primary
form must meet at least one of thefollowing criteria:
1.1. Plastics in primary form are
manufactured by mechanical recycling.
1.2. Plastics in primary form are
manufactured by chemical recycling,including chemical depolymerization (alsoknown as monomerization), pyrolysis,
gasification, solvent-based purification ofpolymers, etc. The carbon footprint ofplastics primarily made from chemical
recycling (excluding any calculated benefits
from fuel production), will be smaller
compared to the carbon footprint ofplastics primarily made from fossil fuelfeedstocks. The carbon footprint will becalculated in accordance with the ISO
14067:2018 standard.
1.3. The primary manufacture of plastics iswholly or partly derived from renewable
raw materials and the carbon footprint ofprimary plastics, wholly or partly madefrom renewable raw materials, will be lower
compared to the carbon footprint ofplastics in primary form made from fossil
fuel feedstock. The carbon footprint will becalculated in accordance with the ISO
14067:2018 standard. Renewable raw
materials refer to biomass, industrial
biowaste or municipal biowaste.
2. In addition to meeting eligibility criteria

EU Taxonomy
3.17. Manufacture of plastics in primary form
The activity complies with one of the following
criteria: the plastic in primary form is fully
manufactured by mechanical recycling of plastic
waste; where mechanical recycling is nottechnically feasible or economically viable, theplastic in primary form is fully manufactured bychemical recycling of plastic waste and the lifecycle GHG emissions of the manufactured
plastic, excluding any calculated credits from theproduction of fuels, are lower than the life-cycle
GHG emissions of the equivalent plastic inprimary form manufactured from fossil fuelfeedstock. Lifecycle GHG emissions arecalculated using Recommendation 2013/179/EU
or, alternatively, using ISO 14067:2018(153) orISO 14064-1:2018). Quantified life cycle GHG
emissions are verified by an independent third
party. Derived wholly or partially fromrenewable feedstock and its life cycle GHG
emissions are lower than the life-cycle GHG
emissions of the equivalent plastics in primary
form manufactured from fossil fuel feedstock.
Lifecycle GHG emissions are calculated using
Recommendation 2013/179/EU or, alternatively,
using ISO 14067:2018 or ISO 14064-1:2018.
Quantified life cycle GHG emissions are verified
by an independent third party. Agricultural
biomass used for the manufacture of plastics in
its primary form complies with the criteria laid
down in Article 29, paragraphs 2 to 5, ofDirective (EU) 2018/2001. Forest biomass used
for the manufacture of plastics in its primary

Summary

Both taxonomies have similar requirement
and thresholds:- Plastic in primary form is fully
manufactured by mechanical recycling ofplastic waste.
- If mechanical recycling is not possible, theplastic in primary form is fully manufactured
by chemical recycling of plastic waste andthe life-cycle GHG emissions of the
manufactured plastic are lower than thelife-cycle GHG emissions of the equivalent
plastic in primary form manufactured fromfossil fuel feedstock.
- Both taxonomies propose guidelines tocalculate the life-cycle GHG emissions,where ISO 14067:2018 is suggested in bothtaxonomies.
- Both taxonomies state criteria for
agricultural biomass used for the
manufacture of plastics in its primary form.

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

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Colombian Green Taxonomy
EU Taxonomy
M7. Components involved in the
3.17. Manufacture of plastics in primary form
manufacture of plastics in primary form
1, when applicable and depending on theform complies with the criteria laid down in
raw material used, the following criteria
Article 29, paragraphs 6 and 7, of that Directive.
must be met:
2.1. If the feedstock is biomass (excluding
industrial and municipal biowaste):2.1.1. It is necessary to establish fulltraceability of the supply through thecorresponding chain of custody
management system and demonstrate its
effectiveness through respective
certification systems.
2.1.2. Any forest biomass used in theprocess must be adapted to the relevant
local regulation and forest law
enforcement, where applicable.
2.1.3. Any forest biomass used must be
committed to forest certification, using
independent third-party schemes that are
regularly audited in forest areas. Forest
management and chain of custody practices
in sourcing areas that are not yet certifiedmust be aligned (certification roadmap)
with the same certification standards.
2.1.4. Forest biomass from irrigated forest
plantations should not be used.
2.1.5. All biomass produced in Colombia
used in the manufacture of plastics must be
subject to a transparent and credible chainof custody, and meet the biomass
sustainability criteria defined in thecompliance conditions established in theapplicable regulations.

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

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Colombian Green Taxonomy
EU Taxonomy
M7. Components involved in the
3.17. Manufacture of plastics in primary form
manufacture of plastics in primary form
2.1.6. The biomass used must comply withthe requirements defined in the REDD+
directives, as appropriate for biomass andbiofuels, and adhere to the requirements
defined in the forestry section of theTaxonomy (See Chapter 3).
2.1.7. Biomass cannot come fromagricultural land that has undergone land
use change from forest or pasture since
1994. The aforementioned certification
systems provide a robust chain of custody
audit system for this feedstock.
2.1.8. The products derived from the newpalm plantation that involve changes inland use are excluded from the scope of
application.
2.1.9. A particular case of forest biomass
certification: small-scale palm oil growers
operating in existing forest plantations must
be able to be included in the certification
system and ensure that they receive a fairshare of the benefits.
2.2. If the raw material is industrial
biowaste (including waste from foodindustries) or municipal biowaste:
2.2.1. Solid biowaste used in the plastics
manufacturing process must come fromseparately segregated and separately
collected waste streams (non-hazardous);that is, they should not be separated frommixed waste.
2.2.2. Used bio-waste must be consistent

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
M7. Components involved in the
manufacture of plastics in primary form
with the regulatory framework for waste
management and with national, regional
and local waste management plans;
especially with the principle of proximity.
2.2.3. When municipal biowaste is used as
feedstock, the project is complementaryand does not compete with the existing
municipal biowaste management
infrastructure (see Waste Sector).
Note: Mitigation measures are eligible
when they are incorporated into a single
investment plan within a specified timeframe (5 or 10 years), which describes howeach of the measures, in combination withothers, enables the defined threshold to be
met.

EU Taxonomy
3.17. Manufacture of plastics in primary form

Summary

Level of ambition

INCOMPARABLE

VERY SIMILAR

Climate change
adaptation

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix A to this Annex.

Both taxonomies address DNSH on CC
adaptation differently:- Colombian Green Taxonomy still does notaddress the adaptation objective. It only
mentions a generic DNSH to climate change
adaptation, while the EU Taxonomy goes
further on this point and mentions aclassification of climate-related hazards so
as not to do any harm.

Conservation of
ecosystems andbiodiversity

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix D to this Annex.

Both taxonomies have similar requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

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This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
M7. Components involved in the
manufacture of plastics in primary form

Water
management

There are no specific compliancerequirements for this economic activity.

Circular economy

Pollution control
and prevention

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EU Taxonomy
Summary

Level of ambition

The activity complies with the criteria set out inAppendix B to this Annex.

Both taxonomies have similar requirements:- Please refer to the comparison of thegeneric DNSH criteria on this.

VERY SIMILAR

There are no specific compliancerequirements for this economic activity.

There are no specific compliance requirements
for this economic activity.

Colombian Green Taxonomy has genericrequirements while EU Taxonomy does nothave generic DNSH on circular economy:- Please refer to the comparison of thegeneric DNSH criteria on this.

MORE
STRINGENT/AMBITIOUS AND/OR MOREDETAILED

There are no specific compliancerequirements for this economic activity.

The activity complies with the criteria set out inAppendix C to this Annex. Emissions are within
or lower than the emission levels associated withthe best available techniques (BAT-AEL) ranges
set out in relevant best available techniques(BAT) conclusions, including the Best Available
Techniques Reference Document (BREF) for the
Production of Polymers; the best available
techniques (BAT) conclusions for common
wastewater and waste gas
treatment/management systems in the chemical
sector. No significant cross-media effects occur.

Colombian Green Taxonomy does not havespecific requirements while EU Taxonomy
does have specific DNSH on pollution
control and prevention:- Emissions are within or lower than theemission levels associated with the best
available techniques (BAT-AEL) ranges set
out in the latest relevant best available
techniques (BAT) conclusions, including:i. the Best Available Techniques Reference
Document (BAT) for the Production ofPolymers;
ii. The Best Available Techniques (BAT)
conclusions for common wastewater and

LESS STRINGENT/AMBITIOUS AND/OR LESSDETAILED

3.17. Manufacture of plastics in primary form

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economy activity

Colombian Green Taxonomy
M7. Components involved in the
manufacture of plastics in primary form

EU Taxonomy
3.17. Manufacture of plastics in primary form

Summary

Level of ambition

waste gas treatment/management systems
in the chemical sector.
No significant cross-media effects occur.
Forestry:

Economyactivity

TSC

Colombian Green Taxonomy
EU Taxonomy
Investments to strengthen the sustainable forestry
sector:- Reduction of deforestation, degradation of
1.3. Forest management
natural forests and other forestry risk
- Technological development, technical assistance,and basic infrastructure
1. Forest management plan or equivalent
ELIGIBLE
instrument
QUALIFICATION DESCRIPTIONSUPPLIES
1.1. The activity takes place on area that is
subject to a forest management plan or an
Reduction of deforestation, degradation of natural equivalent instrument, as set out in national
forests and other forest risks.
law or, where national law does not define aforest management plan or equivalent
ForestImplement
Risk reduction instrument, as referred to in the FAO definition
management
foreststrategies and of ‘forest area with long-term forestand control
management
reinforcements management plan’. The forest management
programs toto control
plan or equivalent instrument covers a period
reduce risks and actions (eg,of 10 years or more and is continuously
develop control strengthening updated.
strategies. Risks: the ranger
1.2. Information is provided on the following
illegal slash and corps andpoints that are not already documented in theburn, invasive
control
forest management plan or equivalent system:
species andoperations). management goals, including major
pests, forest
Support for
constraints; general strategies and activities
community
planned to reach the management goals,

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Summary

Level of ambition

Both taxonomies address this sector
differently:- In the EU Taxonomy, addresses the main
objective is mitigation, while Colombian
Green Taxonomy addresses fiveenvironmental objectives in a transversal
manner:a) climate change mitigation,b) adaptation to climate change,c) soil management,d) biodiversity and ecosystem services,e) water management.
- Both taxonomies require to have aforest management plan or an equivalent
instrument. The EU Taxonomy requires toinclude in the plan some sections that are
not required in the Colombian Green
Taxonomy (Climate benefit analysis,
guarantee of permanence, Audit and

INCOMPARABLE

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economyactivity

Colombian Green Taxonomy
EU Taxonomy
Investments to strengthen the sustainable forestry
sector:- Reduction of deforestation, degradation of
1.3. Forest management
natural forests and other forestry risk
- Technological development, technical assistance,and basic infrastructure
fires, effects offorestry and including expected operations over the wholeclimate change. regional
forest cycle; definition of the forest habitat
projects for the context, including main existing and intended
protection and forest tree species, and their extent andmanagement distribution; definition of the area according toof forests.
its gazetting in the land registry;compartments, roads, rights of way and otherpublic access, physical features including
waterways, areas under legal and other
Forest cover
Implement
Software,restrictions; measures deployed to maintainmonitoring and satellite analysis hardware,
the good condition of forest ecosystems;
control systems systems, aerial
analysisconsideration of societal issues (including[FA1]
monitoring and services,preservation of landscape, consultation ofcontrol systems, drones,
and alert
licenses and stakeholders in accordance with the terms andprotocols forcommunication conditions laid down in national law);assessment of forest related risks, including
control actions. equipment.
Nursery
Build theBuildings and forest fires, and pests and diseases outbreaks,
development
necessaryservices for the with the aim of preventing, reducing andinfrastructure
operation of controlling the risks and measures deployed toensure protection and adaptation against
for nurseries
nurseries,that preserve
including the residual risks; all DNSH criteria relevant forplant material
efficient use of forest management.
1.3. The sustainability of the forestfrom the forests water (eg,management systems, as documented in thein the area.
rainwater
harvesting and plan referred to in point 1.1, is ensured bydrip irrigation) choosing the most ambitious of the following
approaches: the forest management matchesand energy.
the applicable national definition of sustainable
Seeds,

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Summary

Group Assessment).
-The Colombian Green Taxonomy states
different level of practices or technologies(basic, intermediate and advanced) aimed
to ensure the sustainability of the activity
regarding the five environmental
objectives.

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economyactivity

Colombian Green Taxonomy
EU Taxonomy
Investments to strengthen the sustainable forestry
sector:- Reduction of deforestation, degradation of
1.3. Forest management
natural forests and other forestry risk
- Technological development, technical assistance,and basic infrastructure
seedlings, and forest management; the forest management
other inputs. matches the Forest Europe definition ofsustainable forest management, and complies
with the Pan-European Operational Level
Guidelines for Sustainable Forest Management;
the management system in place showscompliance with the forest sustainability
Enrichment of Add native
Seeds andcriteria set out in Article 29 of Directive (EU)forestspecies to theseedlings
2018/2001, and as of the date of its application
plantations
forest inventory native species. with the implementing act on operationalof existingguidance for energy from forest biomass
plantations to
adopted under Article 29(8) of that Directive.
improve their
1.4. The activity does not involve theintegration withdegradation of land with high carbon stock.
the natural
1.5. The management system associated withenvironment.
the activity in place complies with the due
Integration of
Facilitate andTechnical
diligence obligation and legality requirements
ecosystem
promotesupport and laid down in Regulation (EU) No 995/2010.
services
valuationdissemination 1.6. The forest management plan or equivalentschemes forservices.
instrument provides for monitoring which
biodiversity and Investment in ensures the correctness of the information
ecosystemcomplementarycontained in the plan, in particular as regards
services, suchprograms,
the data relating to the involved area.
as: Payments for necessary to 2. Climate benefit analysis
Environmental
improve the 2.1. For areas that comply with theServices (PSA),
feasibility of requirements at forest sourcing area level tocarbon capture, the projects. ensure that carbon stocks and sinks levels in
cultural values,
the forest are maintained or strengthened over

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Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economyactivity

Colombian Green Taxonomy
EU Taxonomy
Investments to strengthen the sustainable forestry
sector:- Reduction of deforestation, degradation of
1.3. Forest management
natural forests and other forestry risk
- Technological development, technical assistance,and basic infrastructure
REDD+, Habitat
the long term in accordance with Article 29,
Banks.
point (b), of Directive (EU) 2018/2001 theactivity complies with the following criteria: theclimate benefit analysis demonstrates that the
net balance of GHG emissions and removals
Development
Identify andExamples of generated by the activity over a period of 30
years after the beginning of the activity is lowerof thedevelopeligible bio
than a baseline, corresponding to the balance
productive and productive
businesses:
market base for alternatives toapiaries, trade of GHG emissions and removals over a periodof 30 years starting at the beginning of the
non-timberpromote thein fruits,
products andvalue chain of
extracts, and activity, associated to the business-as-usual
practices that would have occurred on theforest services non-timberessences.
involved area in the absence of the activity;
products.
Development
Support for long-term climate benefits are consideredof conditions for nature tourism demonstrated by proof of alignment with
Article 29, point (b), of Directive (EU)the supply of(scientific,
services in theecotourism - 2018/2001.
2.2. For areas that do not comply with theforest ineg, bird
accordance with watching, etc.). requirements at forest sourcing area level toensure that carbon stocks and sinks levels in
the applicablethe forest are maintained or strengthened overregulations.
the long term in accordance with Article 29,
ForestImprove theStudies,point (b), of Directive (EU) 2018/2001 theregulations and regulatory
consultancies,
activity complies with the following criteria: theinstitutions
framework and training,climate benefit analysis demonstrates that theforestmanagement
net balance of GHG emissions and removals
governance totools, such as
generated by the activity over a period of 30
strengthen the
databases andyears after the beginning of the activity is lower

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Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economyactivity

Colombian Green Taxonomy
EU Taxonomy
Investments to strengthen the sustainable forestry
sector:- Reduction of deforestation, degradation of
1.3. Forest management
natural forests and other forestry risk
- Technological development, technical assistance,and basic infrastructurebusiness
unifiedthan a baseline, corresponding to the balanceenvironment.
statistics.
of GHG emissions and removals over a periodof 30 years starting at the beginning of theactivity, associated to the business-as-usual
Technological development,
practices that would have occurred on thetechnical assistance, and basic
involved area in the absence of the activity. theinfrastructure
projected long-term average net GHG balance
Sustainable
Strengthen
Reinforcementsof the activity is lower than the long-term
forestry models institutions
to programs; average GHG balance projected for theand training of dedicated topromotion of baseline, referred to in point 2.2, where longtrainedapplied research technological term corresponds to the longer duration
personnel
and professional development between 100 years and the duration of an(includes non- training toagreements
entire forest cycle.
timber forest
develop andwith the private2.3. The calculation of climate benefit complies
products)
disseminate
sector andwith all the following criteria: the analysis issustainabletraining of
consistent with the 2019 Refinement to theforestry models. human capital; 2006 IPCC Guidelines for National Greenhouse
These models
training on
Gas Inventories. The climate benefit analysis isincludegreen business, based on transparent, accurate, consistent,
technology on
carbon,complete and comparable information, covers
species andenrichment, all carbon pools impacted by the activity,
management
REDD+ andincluding above-ground biomass, belowmethods, which PSA.
ground biomass, deadwood, litter and soil,
allow theirrelies on the most conservative assumptionscommercial
for calculations and includes appropriate
development
considerations about the risks of nonand integration
permanence and reversals of carbon
into thesequestration, the risk of saturation and the

184 | P a g e

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economyactivity

Colombian Green Taxonomy
Investments to strengthen the sustainable forestry
sector:- Reduction of deforestation, degradation ofnatural forests and other forestry risk
- Technological development, technical assistance,and basic infrastructure
Colombiannaturallandscape.

Basicinfrastructure
for sustainable
use

Green
technology forthe forestry
sector

185 | P a g e

EU Taxonomy

1.3. Forest management

risk of leakage. the business-as-usual practices,
including harvesting practices, are one of thefollowing: the management practices as
documented in the latest version of the forest
management plan or equivalent instrument
before the start of the activity, if any; the mostrecent business-as-usual practices prior to thestart of the activity; the practices
corresponding to a management system
Adapt and build Trails,
ensuring that carbon stocks and sinks levels ina minimum
sidewalks and the forest area are maintained or strengthened
infrastructureaccesses, forestover the long term as set out in Article 29,
for the use of
refuges forpoint (b), of Directive (EU) 2018/2001.theforest products planting and resolution of the analysis is proportionate toand services.
cutting,
the size of the area concerned and values
ecotourism
specific to the area concerned are used.
cabins,emissions and removals that occur due tosawmills and natural disturbances, such as pests andtowers for bird diseases infestations, forest fires, wind, storm
watching.
damages, that impact the area and cause
Take advantage Biodigesters, underperformance do not result in nonof renewablewind power, compliance with Regulation (EU) 2020/852,
energy in the
biofuels (eg, provided that the climate benefit analysis isregion andcellulose),
consistent with the 2019 Refinement to the
producephotovoltaic 2006 IPCC Guidelines for National Greenhousefertilizers andsystems, water Gas Inventories regarding emissions andgas from organic management removals due to natural disturbances.
waste. Try to(eg, reverse

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economyactivity

Colombian Green Taxonomy
EU Taxonomy
Investments to strengthen the sustainable forestry
sector:- Reduction of deforestation, degradation of
1.3. Forest management
natural forests and other forestry risk
- Technological development, technical assistance,and basic infrastructure
save energy and osmosis
2.4. Forest holdings under 13ha are notmake good use plants),
required to perform a climate benefit analysis.
of renewablesystems and 3. Guarantee of permanence
sources,practices to
3.1. In accordance with national law, the forest
includingincrease the status of the area in which the activity takes
methane gas.
efficiency and place is guaranteed by one of the following
Efficiently use
effectiveness ofmeasures: the area is classified in thewater
energy andpermanent forest estate as defined by the FAO;
water use,
the area is classified as a protected area; theequipment,
area is the subject of any legal or contractual
installation,
guarantee ensuring that it will remain a forest.
and labor.
3.2. In accordance with national law, theoperator of the activity commits that future
update to the forest management plan orequivalent instrument, beyond the activity thatis financed, will continue to seek the climate
benefits as determined in point 2. Besides, theoperator of the activity commits tocompensate any reduction in the climate
benefit determined in point 2 with anequivalent climate benefit resulting from theconduct of an activity that corresponds to oneof the forestry activities defined in thisRegulation.
4. Audit Within two years after the beginning of
the activity and every 10 years thereafter, thecompliance of the activity the substantial
contribution to climate change mitigation

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Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economyactivity

Colombian Green Taxonomy
EU Taxonomy
Investments to strengthen the sustainable forestry
sector:- Reduction of deforestation, degradation of
1.3. Forest management
natural forests and other forestry risk
- Technological development, technical assistance,and basic infrastructure
criteria and the DNSH criteria is verified byeither of the following: the relevant national
competent authorities; an independent thirdparty certifier, at the request of national
authorities or the operator of the activity. To
reduce costs, audits may be performed
together with any forest certification, climate
certification or other audit. The independent
third-party certifier may not have any conflictof interest with the owner or the funder andmay not be involved in the development oroperation of the activity.
5. Group assessment The compliance with thecriteria for substantial contribution to climatechange mitigation and with DNSH criteria may
be checked: at the level of the forest sourcing
area(47) as defined in Article 2, point (30), of
Directive (EU) 2018/2001;at the level of agroup of holdings sufficiently homogeneous toevaluate the risk of the sustainability of theforest activity, provided that all those holdings
have a durable relationship between them andparticipate in the activity and the group of
those holdings remains the same for all
subsequent audits.

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Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economyactivity

Colombian Green Taxonomy
EU Taxonomy
Investments to strengthen the sustainable forestry
sector:- Reduction of deforestation, degradation of
1.3. Forest management
natural forests and other forestry risk
- Technological development, technical assistance,and basic infrastructure

Summary

The EU taxonomy has more detailed
requirements on climate change inforestry:- Both taxonomies require to implement
Climate change Practices to reduce the physical risks associated to The activity complies with the criteria set out in practices to reduce the physical risks
adaptation
the activity must be implemented.
Appendix A to this Annex.
associated to the activity.
- The EU Taxonomy requires to have a
climate risk and vulnerability assessment
which is proportionate to the scale of theactivity and its expected lifespan.
In areas designated by the national competent- In areas designated by the national competentauthority for conservation or in habitats that
authority for conservation or in habitats that areare protected, the activity is in accordance withprotected, the activity is in accordance with thethe conservation objectives for those areas.
conservation objectives for those areas (addressed There is no conversion of habitats specificallyas normative requirement in Colombian Greensensitive to biodiversity loss or with highTaxonomy).
conservation value, or of areas set aside for theConservation of - Provisions for maintaining and possibly enhancing restoration of such habitats in accordance withecosystems
biodiversity in accordance with national and local
national law. Detailed information referred to
Both taxonomies have similar
andprovisions, for example (addressed as genericin point 1.2.(i) includes provisions forrequirements.
biodiversity
requirements for AFOLU sector in Colombian
maintaining and possibly enhancing
Green Taxonomy):
biodiversity in accordance with national andi. Ensuring the good conservation status of
local provisions, including the following:
habitat and species.
ensuring the good conservation status ofii. Excluding the use of non-native species unless habitat and species, maintenance of typicalleads to favourable and appropriate ecosystem
habitat species; excluding the use or release of
condition.
invasive alien species; excluding the use of nonnative species unless it can be demonstrated

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Level of ambition

LESS STRINGENT/AMBITIOUS AND/OR LESSDETAILED

VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economyactivity

Water
management

Colombian Green Taxonomy
Investments to strengthen the sustainable forestry
sector:- Reduction of deforestation, degradation ofnatural forests and other forestry risk
- Technological development, technical assistance,and basic infrastructureiii. Ensuring the maintenance and improvementof physical, chemical, and biological quality of thesoil.
iv. Promoting biodiversity-friendly practices thatenhance forests’ natural processes.
v. Excluding the conversion of high-biodiverse
ecosystems into less biodiverse ones.
vi. Ensuring the diversity of associated habitats
and species linked to the forest (addressed fromsectorial practices in Colombian Green Taxonomy).
vii. Ensuring the diversity of stand structures andmaintenance or enhancing of mature stage stands
and dead wood.

- Colombian Taxonomy requires to implement
water use/conservation management plans, inaccordance with applicable normative.
- Colombian Green Taxonomy requires toimplement practices that enhance the water-use
efficiency.
- Colombian Green Taxonomy requires toimplement practices to restore water bodies.

EU Taxonomy

1.3. Forest management

Summary

Level of ambition

that: the use of the forest reproductive
material leads to favourable and appropriate
ecosystem condition (such as climate, soil
criteria, and vegetation zone, forest fire
resilience);the native species currently present
on the site are not anymore adapted toprojected climatic and pedo-hydrologicalconditions; ensuring the maintenance andimprovement of physical, chemical andbiological quality of the soil; promoting
biodiversity-friendly practices that enhance
forests’ natural processes; excluding theconversion of high-biodiverse ecosystems intoless biodiverse ones; ensuring the diversity of
associated habitats and species linked to theforest; ensuring the diversity of standstructures and maintenance or enhancing of
mature stage stands and dead wood.
The activity complies with the criteria set out inAppendix B to this Annex. Detailed information Colombian Green Taxonomy has morereferred to in point 1.2. (i) Includes provisions
detailed requirements on water for thisto comply with the criteria set out in Appendix activity
B to this Annex.

MORE
STRINGENT/AMBITIOUS AND/OR MOREDETAILED

INCOMPARABLE

189 | P a g e

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economyactivity

CirculareconomyPollution
control andprevention

Colombian Green Taxonomy
EU Taxonomy
Investments to strengthen the sustainable forestry
sector:- Reduction of deforestation, degradation of
1.3. Forest management
natural forests and other forestry risk
- Technological development, technical assistance,and basic infrastructure
The silvicultural change induced by the activity
on the area covered by the activity is not likely
to result in a significant reduction of- The Colombian Green Taxonomy in the sectorial sustainable supply of primary forest biomass
practices proposes to generate biofuel andsuitable for the manufacturing of wood-based
fertilizers from organic waste.
products with long-term circularity potential.
This criterion may be demonstrated throughthe climate benefits analysis referred to inpoint.
The use of pesticides is reduced and alternative
approaches or techniques, which may include
non-chemical alternatives to pesticides, arefavoured, in accordance with Directive
2009/128/EC, with exception of occasions
where the use of pesticides is needed tocontrol outbreaks of pests and of diseases. The
activity minimised the use of fertilisers and-The Colombian Taxonomy requires that the use ofdoes not use manure. The activity complies
pesticides and fertilizers is reduced.
with Regulation (EU) 2019/1009 or national-The pollution of water and soil must be
rules on fertilisers or soil improvers forprevented.
agricultural use. Well documented andverifiable measures are taken to avoid the useof active ingredients that are listed in Annex I,
part A, of Regulation (EU) 2019/1021, theRotterdam Convention on the prior informed
consent procedure for certain hazardous
chemicals and pesticides in international trade,the Minamata Convention on Mercury, the190 | P a g e

Summary

Level of ambition

Both taxonomies approach circular
economy in forestry differently

The EU Taxonomy has more detailed
requirements on pollution control andprevention in forestry

LESS STRINGENT/AMBITIOUS AND/OR LESSDETAILED

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economyactivity

Colombian Green Taxonomy
EU Taxonomy
Investments to strengthen the sustainable forestry
sector:- Reduction of deforestation, degradation of
1.3. Forest management
natural forests and other forestry risk
- Technological development, technical assistance,and basic infrastructure
Montreal Protocol on Substances that Deplete
the Ozone Layer, and of active ingredients thatare listed as classification Ia (‘extremely
hazardous’) or Ib (‘highly hazardous’) in the
WHO Recommended Classification of
Pesticides by Hazard(49). The activity complies
with the relevant national law on active
ingredients. Pollution of water and soil isprevented and cleaning up measures areundertaken when pollution occurs.

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Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

EconomyactivityTSC

EU Taxonomy
1.2. Rehabilitation and restoration of forests,
Restoration of degraded forest soils
including reforestation and natural forest
regeneration after an extreme event
1. Forest management plan or equivalent
ELIGIBLE instrument
QUALIFICATION DESCRIPTIONSUPPLIES 1.1. The activity takes place on area that is
subject to a forest management plan or an
BASIC PRACTICES
equivalent instrument, as set out in national
Soil recovery
Increase soil
Seeds, light
law or, where national law does not define aandcover with live equipment for forest management plan or equivalentmanagement
plants or plant soil protection instrument, as referred to in the FAO definition
residues toworks. Ifof ‘forest area with long-term forest
increasenecessary,
management plan’. The forest management
organic matter, works toplan or the equivalent instrument covers aorganic carbon, reshape theperiod of 10 years or more and is continuously
biological
topography to updated. 1.2 Information is provided on theactivity,
reduce erosion following points that are not alreadyaggregate
or otherdocumented in the forest management plan or
stability, anddegradingequivalent system: management goals,
moisture
factors.
including major constraints; general strategies
retention in theand activities planned to reach thesoil. Carry out
management goals, including expected
adequate
operations over the whole forest cycle;
maintenance ofdefinition of the forest habitat context,
the planted
including main existing and intended forest
material.
tree species, and their extent and distribution;
Establish thedefinition of the area according to its gazetting
relationshipin the land registry; compartments, roads,
and a plan forrights of way and other public access, physicalthe use of bio
features including waterways, areas under legal
products forand other restrictions; measures deployed torestoration permaintain the good condition of forest
hectare,ecosystems; consideration of societal issues
according to(including preservation of landscape,192 | P a g e

Summary

Level of ambition

Both taxonomies address this sector
differently:- In the EU Taxonomy, addresses themain objective is mitigation, while
Colombian Green Taxonomy addresses
five environmental objectives in atransversal manner:a) climate change mitigation,b) adaptation to climate change,c) soil management,d) biodiversity and ecosystem services,e) water management.
- Both taxonomies require to have aforest management plan or an equivalent
instrument. The EU Taxonomy requires toinclude in the plan some sections that are
not required in the Colombian Green
Taxonomy (Climate benefit analysis,
guarantee of permanence, Audit andGroup Assessment).
-The Colombian Green Taxonomy states
different level of practices ortechnologies (basic, intermediate andadvanced) aimed to ensure thesustainability of the activity regarding thefive environmental objectives.

INCOMPARABLE

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economyactivity

EU Taxonomy
1.2. Rehabilitation and restoration of forests,
Restoration of degraded forest soils
including reforestation and natural forest
regeneration after an extreme eventthe crop.
consultation of stakeholders in accordance
Monitor soil
with the terms and conditions laid down in
fertility and thenational law);assessment of forest related risks,nutritional
including forest fires, and pests and diseases
status of crops,
outbreaks, with the aim of preventing,based on local
reducing and controlling the risks andconditions.
measures deployed to ensure protection andadaptation against residual risks; all DNSH
criteria relevant to forest management.
1.3. The sustainability of the forest
management systems, as documented in theplan referred to in point 1.1, is ensured byConservation of Repair and/or
Materials for choosing the most ambitious of the following
water resources protect theisolation orapproaches: the forest management matches
and water
recharge areas closure of
the applicable national definition of sustainable
managementof basins andrecharge areas forest management; the forest management
micro-basins.
(in the case of matches the Forest Europe definition ofManage water livestock).
sustainable forest management, and complies
according to its Seedlings ofwith the Pan-European Operational Level
average
species
Guidelines for Sustainable Forest Management;
availability and indicated for the management system in place complies withextreme times rehabilitation. the forest sustainability criteria laid down in(temporal and Irrigation and Article 29 of Directive (EU) 2018/2001, and as
drought). Avoid drainage work, of the date of its application with thewater pollution if necessary. implementing act on operational guidance fordue to excessenergy from forest biomass adopted undernutrients.
Article 29 of that Directive.
1.4. The activity does not involve thedegradation of land with high carbon stock.
1.5. The management system associated withthe activity in place complies with the due

193 | P a g e

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economyactivity

EU Taxonomy
1.2. Rehabilitation and restoration of forests,
Restoration of degraded forest soils
including reforestation and natural forest
regeneration after an extreme event
Ecological
Improve andSeedlings or diligence obligation and legality requirements
restoration (ifincrease theestablishment laid down in Regulation (EU) No 995/2010.
primary
area for habitat of own
1.6. The forest management plan or equivalent
objective)
and its
nurseries,
instrument provides for monitoring whichconnectivity. In equipment,
ensures the correctness of the information
addition tomachinery,contained in the plan, as regards the data
recovering the inputs that
relating to the involved area.
soil andallow themanaging
maintenance of2. Climate benefit analysis
water, it seeks plant material 2.1. For areas that comply with theto connect orplanted.
requirements at forest sourcing area level tocreate blocks,
ensure that carbon stocks and sinks levels inpatches or
the forest are maintained or strengthened overcorridors of
the long term in accordance with Article 29,
thickpoint (b), of Directive (EU) 2018/2001 thevegetation or
activity complies with the following criteria: theforest,climate benefit analysis demonstrates that thereintroducing
net balance of GHG emissions and removals
vegetation withgenerated by the activity over a period of 30
native species
years after the beginning of the activity is lower
or with thosethan a baseline, corresponding to the balancethat facilitateof GHG emissions and removals over a period
recovery andof 30 years starting at the beginning of theregeneration.
activity, associated to the business-as-usual
Restoring andpractices that would have occurred on theconnecting the
involved area in the absence of the activity;
remnants oflong-term climate benefits are considered
forests allows
demonstrated by proof of alignment withfulfilling critical
Article 29, point (b), of Directive (EU)functions for
2018/2001.
fauna and flora.

194 | P a g e

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economyactivity

EU Taxonomy
1.2. Rehabilitation and restoration of forests,
Restoration of degraded forest soils
including reforestation and natural forest
regeneration after an extreme event
Use non2.2. For areas that do not comply with thechemical pest
requirements at forest sourcing area level toand weedensure that carbon stocks and sinks levels incontrol
the forest are maintained or strengthened overmethods.
the long term in accordance with Article 29,
point (b), of Directive (EU) 2018/2001 theactivity complies with the following criteria: theclimate benefit analysis demonstrates that the
net balance of GHG emissions and removals
generated by the activity over a period of 30
years after the beginning of the activity is lower
than a baseline, corresponding to the balance
Development of Build
Construction of of GHG emissions and removals over a period
nurseries andcommercial
nurseries with of 30 years starting at the beginning of theplanting services nurseries on a their services. activity, associated to the business-as-usual
larger scale
Seeds andpractices that would have occurred on thethat provide
seedlings.
involved area in the absence of the activity. theplant material
projected long-term average net GHG balancefrom the regionof the activity is lower than the long-termor species that
average GHG balance projected for theare suitable forbaseline, referred to in point 2.2, where long
restoration.
term corresponds to the longer duration
INTERMEDIATE PRACTICES
between 100 years and the duration of an
entire forest cycle.
Windbreak
Isolate the area Seeds and2.3. The calculation of climate benefit complies
barriers, liveby means of
seedlings offences,fencing withnative species, with all the following criteria: the analysis isfirebreaks
posts that domaterials, and consistent with the 2019 Refinement to the2006 IPCC Guidelines for National Greenhousenot come from labor
Gas Inventories. The climate benefit analysis isnatural forest
based on transparent, accurate, consistent,
and wire or live
complete, and comparable information, covers
fences, keeping

195 | P a g e

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economyactivity

EU Taxonomy
1.2. Rehabilitation and restoration of forests,
Restoration of degraded forest soils
including reforestation and natural forest
regeneration after an extreme event
corridors used
all carbon pools impacted by the activity,
by wildlife as
including above-ground biomass, belowmuch as
ground biomass, deadwood, litter and soil,
possible.
relies on the most conservative assumptions
for calculations and includes appropriate
ForestEstablish or
Rangers,
considerations about the risks of nonprotection andreinforce forest support
permanence and reversals of carbon
monitoring
protection and materials,
systems
monitoring,
communication sequestration, the risk of saturation and therisk of leakage. the business-as-usual practices,
throughequipment,
including harvesting practices, are one of thesurveillance,
software,following: the management practices ascommunity
hardware,documented in the latest version of the forest
forestry, aerial analysis,
management plan or equivalent instrument
and satellite
drones,monitoring
monitoring and before the start of the activity, if any; the most
systems.
control system recent business-as-usual practices prior to thestart of the activity; the practices
licenses.
corresponding to a management system
ADVANCED OR
ensuring that carbon stocks and sinks levels in
TRANSFORMATI
the forest area are maintained or strengthened
VE PRACTICES
over the long term as set out in Article 29,
Forest
Add native
Seeds andpoint (b), of Directive (EU) 2018/2001.theplantation
species to theseedlings ofenrichment
forestnative species. resolution of the analysis is proportionate to
the size of the area concerned and values
inventory of
specific to the area concerned are used.
existing
emissions and removals that occur due toplantations tonatural disturbances, such as pests andimprove theirdiseases infestations, forest fires, wind, storm
integration
damages, that impact the area and causewith theunderperformance do not result in nonnaturalcompliance with Regulation (EU) 2020/852,
environment.
provided that the climate benefit analysis is

196 | P a g e

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economyactivity

EU Taxonomy
1.2. Rehabilitation and restoration of forests,
Restoration of degraded forest soils
including reforestation and natural forest
regeneration after an extreme event
Non-timber
Promote bio
Advice andconsistent with the 2019 Refinement to the
products andbusinesses that business plan. 2006 IPCC Guidelines for National Greenhouse
related services provide
Construction of Gas Inventories regarding emissions andcomplementary basic buildings, removals due to natural disturbances.
income, such
such as building2.4. Forest holdings under 13ha are not
as: apiaries,
warehouses, required to perform a climate benefit analysis.
trade in fruits, preparation
extracts androom, sanitary 3. Guarantee of permanence
essences,
services and 3.1. In accordance with national law, the forest
scientificother inputs. status of the area in which the activity takes
tourism andLabour.
place is guaranteed by one of the following
ecotourism.
measures: the area is classified in thepermanent forest estate as defined by the FAO;
Integration of
Adopt schemes Services tothe area is classified as a protected area; theecosystem
for valuing
prepare thearea is the subject of any legal or contractual
servicesbiodiversity
design andand ecosystem development guarantee ensuring that it will remain a forest.
3.2. In accordance with national law, theservices, suchof projects,
as p. eg: PES,
certification, operator of the activity commits that futurecarbonverification and update to the forest management plan orequivalent instrument, beyond the activity thatsequestration, validation.
is financed, will continue to seek the climate
cultural values,
benefits as determined in point 2. Besides, theREDD+, Habitat
operator of the activity commits to
Banks.
compensate any reduction in the climate
COMPLEMENTA
benefit determined in point 2 with an
RY
equivalent climate benefit resulting from the
TECHNOLOGY
conduct of an activity that corresponds to one
ADOPTIONS
Biodigesters
Produce
Biodigesters, of the forestry activities defined in thisfertilizers andequipment and Regulation.
gas from
installation.

197 | P a g e

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economyactivity

EU Taxonomy
1.2. Rehabilitation and restoration of forests,
Restoration of degraded forest soils
including reforestation and natural forest
regeneration after an extreme event
manure and4. Audit Within two years after the beginning ofother waste.
the activity and every 10 years thereafter, thecompliance of the activity with the substantial
contribution to climate change mitigation
EnergyStrive to saveGeneration of criteria and the DNSH criteria are verified by
efficiency withenergy andbiomass for
either of the following: the relevant national
clean energy
take advantage fuel and/or
competent authorities; an independent thirdof renewablefertilizer,
party certifier, at the request of nationalsources ofmaintenance ofauthorities or the operator of the activity. Toenergy,equipment to reduce costs, audits may be performed
including theimprove energytogether with any forest certification, climate
on-site use of
efficiency, gas certification or other audit. The independent
methane gas.
generators
third-party certifier may not have any conflictderived from of interest with the owner or the funder andbiodigesters, may not be involved in the development or
photovoltaic operation of the activity.
systems, etc..
5. Group assessment The compliance with thecriteria for substantial contribution to climatechange mitigation and with DNSH criteria may
be checked: at the level of the forest sourcing
area as defined in Article 2, point (30), of
Directive (EU) 2018/2001; at the level of agroup of holdings sufficiently homogeneous toevaluate the risk of the sustainability of theforest activity, provided that all those holdings
have a durable relationship between them andparticipate in the activity and the group of
those holdings remains the same for all
subsequent audits.

198 | P a g e

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy
Economyactivity

Restoration of degraded forest soils

EU Taxonomy
1.2. Rehabilitation and restoration of forests,
including reforestation and natural forest
regeneration after an extreme event

Summary

The EU Taxonomy has more detailed
requirements on climate change inforestry:- Both taxonomies require to implement
Climate change Practices to reduce the physical risks associated to The activity complies with the criteria set out in practices to reduce the physical risks
adaptation
the activity must be implemented.
Appendix A to this Annex.
associated to the activity.
- The EU Taxonomy requires to have a
climate risk and vulnerability assessment
which is proportionate to the scale of theactivity and its expected lifespan.
- In areas designated by the national competent
In areas designated by the national competentauthority for conservation or in habitats that are
authority for conservation or in habitats that
protected, the activity is in accordance with theare protected, the activity is in accordance withconservation objectives for those areas (addressed the conservation objectives for those areas.
as normative requirement in Colombian Green
There is no conversion of habitats specificallyTaxonomy).
sensitive to biodiversity loss or with high
- Provisions for maintaining and possibly enhancing conservation value, or of areas set aside for thebiodiversity in accordance with national and local
restoration of such habitats in accordance with
provisions, for example (addressed as generic
national law. Detailed information referred toConservation ofrequirements for AFOLU sector in Colombianin point 1.2.(i) includes provisions forecosystems
Both taxonomies have similar
Green Taxonomy):
maintaining and possibly enhancing
andrequirements.
i. Ensuring the good conservation status ofbiodiversity in accordance with national andbiodiversity
habitat and species.
local provisions, including the following:ii. Excluding the use of non-native species unless ensuring the good conservation status ofleads to favourable and appropriate ecosystem
habitat and species, maintenance of typicalcondition.
habitat species; excluding the use or release ofiii. Ensuring the maintenance and improvement
invasive alien species; excluding the use of nonof physical, chemical, and biological quality of the native species unless it can be demonstrated
soil.
that: the use of the forest reproductive
iv. Promoting biodiversity-friendly practices thatmaterial leads to favourable and appropriateenhance forests’ natural processes.
ecosystem conditions (such as climate, soil

199 | P a g e

Level of ambition

LESS STRINGENT/AMBITIOUS AND/OR LESSDETAILED

VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economyactivity

Water
management

CirculareconomyEU Taxonomy
1.2. Rehabilitation and restoration of forests,
Summary
Restoration of degraded forest soils
including reforestation and natural forest
regeneration after an extreme event
v. Excluding the conversion of high-biodiverse
criteria and vegetation zone, forest fireecosystems into less biodiverse ones.
resilience);the native species currently present
vi. Ensuring the diversity of associated habitats
on the site are not anymore adapted toand species linked to the forest (addressed fromprojected climatic and pedo-hydrologicalsectorial practices in Colombian Green Taxonomy). conditions. Ensuring the maintenance andvii. Ensuring the diversity of stand structures and improvement of physical, chemical, andmaintenance or enhancing of mature stage stands biological quality of the soil; promoting
and dead wood.
biodiversity-friendly practices that enhance
forests’ natural processes; excluding theconversion of high-biodiverse ecosystems intoless biodiverse ones; ensuring the diversity of
associated habitats and species linked to theforest; ensuring the diversity of standstructures and maintenance or enhancing of
mature stage stands and dead wood.
- Colombian Taxonomy requires to implement
water use/conservation management plans, in
The activity complies with the criteria set out inaccordance with applicable normative.
Appendix B to this Annex. Detailed information Colombian Green Taxonomy has more
- Colombian Green Taxonomy requires toreferred to in point 1.2. (i) includes provisions
detailed requirements on water for this
implement practices that enhance the water-use
to comply with the criteria set out in Appendix activity
efficiency.
B to this Annex.
- Colombian Green Taxonomy requires toimplement practices to restore water bodies.

- The Colombian Green Taxonomy in the sectorial
practices proposes to generate biofuel andfertilizers from organic waste.

200 | P a g e

The silvicultural change induced by the activity
on the area covered by the activity is not likely
to result in a significant reduction ofsustainable supply of primary forest biomass
suitable for the manufacturing of wood-based
products with long-term circularity potential.
This criterion may be demonstrated throughBoth taxonomies approach circular
economy in forestry differently

Level of ambition

MORE
STRINGENT/AMBITIOUS AND/OR MOREDETAILED

INCOMPARABLE

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Colombian Green Taxonomy

Economyactivity

Pollution
control andprevention

EU Taxonomy
1.2. Rehabilitation and restoration of forests,
Summary
Restoration of degraded forest soils
including reforestation and natural forest
regeneration after an extreme eventthe climate benefits analysis referred to inpoint (2).
The use of pesticides is reduced and alternative
approaches or techniques, which may include
non-chemical alternatives to pesticides, arefavoured, in accordance with Directive
2009/128/EC, with exception of occasions
where the use of pesticides is needed tocontrol outbreaks of pests and of diseases. The
activity minimises the use of fertilisers anddoes not use manure. The activity complies
with Regulation (EU) 2019/1009 or nationalrules on fertilisers or soil improvers for
agricultural use. Well documented andverifiable measures are taken to avoid the use-The Colombian Taxonomy requires that the use ofof active ingredients that are listed in the
The EU Taxonomy has more detailed
pesticides and fertilizers is reduced.
Annex I, part A, of Regulation (EU)requirements on pollution control and-The pollution of water and soil must be
2019/1021(38), the Rotterdam Convention on prevention in forestry
prevented.
the prior informed consent procedure forcertain hazardous chemicals and pesticides ininternational trade, the Minamata Convention
on Mercury, the Montreal Protocol on
Substances that Deplete the Ozone Layer, andof active ingredients that are listed asclassification Ia (‘extremely hazardous’) or Ib(‘highly hazardous’) in the WHO Recommended
Classification of Pesticides by Hazard. The
activity complies with the relevant national law
on active ingredients. Pollution of water andsoil is prevented and cleaning up measures areundertaken when pollution occurs.

201 | P a g e

Level of ambition

LESS STRINGENT/AMBITIOUS AND/OR LESSDETAILED

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economyactivity

TSC

Colombian Green Taxonomy
EU Taxonomy
Conservation, management and leverage of
1.4. Conservation forestry
natural forests
ELIGIBLE 1. Forest management plan or equivalent
QUALIFICATION DESCRIPTIONSUPPLIES instrument
BASIC PRACTICES
1.1. The activity takes place on area that is
Management of Conserve,
Risk reduction subject to a forest management plan or an
natural forests
manage and/or and control, equivalent instrument, as set out in nationaltake advantage reinforcement law or, where national regulation dos notof the naturalof the ranger define a forest management plan, as referred
to in the FAO definition of ‘forest area with
forests
corps andlong-term forest management plan’. The forest
according tosimilarmanagement plan or the equivalent instrument
the provisions
schemes,covers a period of 10 years or more and isof the approved support forcontinuously updated.
POF thatcommunity
applies in theforestry and 1.2. Information is provided on the following
points that are not already documented in thearea, and which regionalin turn is
projects for theforest management plan or equivalent system:
supported by a protection and management goals, including major
Forestmanagement ofconstraints; general strategies and activities
planned to reach the management goals,
Management
forests.
including expected operations over the whole
Plan (see Table
forest cycle; definition of the forest habitat
14 where thecontext, main forest tree species and thosebasic guidelines
intended and their extent and distribution, inof this Plan areaccordance to the local forest ecosystem
indicated. ).
Monitoring and Execute a
Services and context; definition of the area according to its
gazetting in the land registry; compartments,
control ofmonitoring plan supplies forroads, rights of way and other public access,natural forests
for the physical field
physical features including waterways, areas
and functional monitoring.
under legal and other restrictions; measurescondition of the Software,
deployed to maintain the good condition offorests, on a
hardware,forest ecosystems; consideration of societal
scale thatanalysis
issues (including preservation of landscape,allows local
services,202 | P a g e

Summary

Level of ambition

Both taxonomies address this sector
differently:- In the EU Taxonomy, addresses the main
objective is mitigation, while Colombian
Green Taxonomy addresses fiveenvironmental objectives in a transversal
manner:a)climate change mitigation,b)adaptation to climate change,c) soil management,d) biodiversity and ecosystem services,e) water management.
- Both taxonomies require to have aforest management plan or an equivalent
instrument. The EU Taxonomy requires toinclude in the plan some sections that are
not required in the Colombian Green
taxonomy (Climate benefit analysis,
Guarantee of permanence, Audit andGroup Assessment).
- The Colombian Green Taxonomy states
different level of practices or technologies(basic, intermediate and advanced) aimed
to ensure the sustainability of the activity
regarding the five environmental
objectives.

INCOMPARABLE

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economyactivity

Colombian Green Taxonomy
EU Taxonomy
Conservation, management and leverage of
1.4. Conservation forestry
natural forests
action, anddrones, licensesconsultation of stakeholders in accordancecontrol systems andwith the terms and conditions laid down in
to protect thecommunicationnational law);assessment of forest related risks,
integrity of the equipment.
including forest fires, and pests and diseases
forests.
outbreaks, with the aim of preventing,
reducing and controlling the risks andDevelopment of Build the
Buildings,
nurseries andnecessaryservices and measures deployed to ensure protection andpest control toinfrastructurematerials for adaptation against residual risks; all DNSH
maintain theto makethe operation relevant to forest management.
1.3. The forest management plan or the
species ofnurseries thatof theequivalent instrument: shows a primarynatural forests
preserve thenurseries,
genetic
including the designated management objective thatmaterial of
efficient use of consists in protection of soil and water(53),conservation of biodiversity or social services
natural forests. water (eg,based on the FAO definitions; promotes
Carry out
rainwater
effective
harvesting and biodiversity-friendly practices that enhancecontrol ofdrip irrigation) forests’ natural processes; includes an analysis
weeds andand energy. of: impacts and pressures on habitat
conservation and diversity of associatedpests in natural Integrated
habitats; condition of harvesting minimizing
forests andcontrol ofsoil impacts; other activities that have an
nurseries.
weeds and
impact on conservation objectives, such as
pests.
hunting and fishing, agricultural, pastoral and
INTERMEDIATE PRACTICES
Integration of
Implement
Services for theforestry activities, industrial, mining, andcommercial activities.
ecosystem
biodiversity
design andservices
valuation
development of1.4. The sustainability of the forest
management systems as documented in theschemes andprojects,
ecosystem
certification, plan referred to in point 1.1 is ensured byservices, suchverification andchoosing the most ambitious of the following
approaches: the forest management matches
as PSA, carbon validation.
the national definition of sustainable forest
capture,management, if any; the forest management
cultural values,

203 | P a g e

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economyactivity

Colombian Green Taxonomy
EU Taxonomy
Conservation, management and leverage of
1.4. Conservation forestry
natural forests
REDD+, Habitat
matches the Forest Europe definition(56) of
Banks.
sustainable forest management and complies
ADVANCED OR TRANSFORMATIVE PRACTICES with the Pan-European Operational Level
Guidelines for Sustainable Forest
Non-timber
Structuring and Advice andproducts andlaunching bio
business plan. Management);the management system in
related services businesses,
Construction ofplace shows compliance with the forest
such as e.g.
basic buildings, sustainability criteria as defined in Article 29 of
apiaries, trade such as buildingDirective (EU) 2018/2001, and as of the date ofin fruits,warehouses, its application with the implementing act on
extracts andpreparation operational guidance for energy from forest
essences,room, sanitary biomass adopted under Article 29(8) of thatscientificservices and Directive.
tourism orother inputs. 1.5 The activity does not involve thedegradation of land with high carbon stock.
ecotourism.
Labour.
1.6. The management system associated with
COMPLEMENTA
the activity in place complies with the due
RY TECHNOLOGY
diligence obligation and legality requirements
ADOPTIONS
Biodigesters
Produce
Biodigesters, laid down in Regulation (EU) No 995/2010.
fertilizers andequipment and 1.7. The forest management plan or equivalent
instrument provides for monitoring which
gas from
installation.
ensures the correctness of the information
manure andcontained in the plan, in particular as regards
other waste.
Energy efficiency Strive to saveGeneration of the data relating to the involved area.
2. Climate benefit analysis
with clean
energy andbiomass for2.1. For areas that comply with theenergytake advantage fuel and/or
requirements at forest sourcing area level toof renewablefertilizer,
sources ofmaintenance ofensure that carbon stocks and sinks levels inenergy,equipment to the forest are maintained or strengthened overincluding theimprove energythe long term in accordance with Article 29,
on-site use of
efficiency, gas point (b), of Directive (EU) 2018/2001 theactivity complies with the following criteria: themethane gas.
generators
derived from climate benefit analysis demonstrates that the

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Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economyactivity

Colombian Green Taxonomy
Conservation, management and leverage ofnatural forests
biodigesters,
photovoltaic
systems, etc..

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EU Taxonomy
1.4. Conservation forestry
net balance of GHG emissions and removals
generated by the activity over a period of 30
years after the beginning of the activity is lower
than a baseline, corresponding to the balanceof GHG emissions and removals over a periodof 30 years starting at the beginning of theactivity, associated to the business-as-usual
practices that would have occurred on the
involved area in the absence of the activity;
long-term climate benefits are considered
demonstrated by proof of alignment with
Article 29, point (b), of Directive (EU)2018/2001.
2.2. For areas that do not comply with therequirements at forest sourcing area level toensure that carbon stocks and sinks levels in
the forest are maintained or strengthened overthe long term in accordance with Article 29,
point (b), of Directive (EU) 2018/2001 theactivity complies with the following criteria: theclimate benefit analysis demonstrates that the
net balance of GHG emissions and removals
generated by the activity over a period of 30
years after the beginning of the activity is lower
than a baseline, corresponding to the balanceof GHG emissions and removals over a periodof 30 years starting at the beginning of theactivity, associated to the business-as-usual
practices that would have occurred on the
involved area in the absence of the activity. The
projected long-term average net GHG balanceof the activity is lower than the long-term

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economyactivity

Colombian Green Taxonomy
Conservation, management and leverage ofnatural forests

EU Taxonomy
1.4. Conservation forestry
average GHG balance projected for thebaseline, referred to in point 2.2, where longterm corresponds to the longer duration
between 100 years and the duration of an
entire forest cycle.
2.3. The calculation of climate benefit complies
with all of the following criteria: the analysis isconsistent with the 2019 Refinement to the2006 IPCC Guidelines for National Greenhouse
Gas Inventories). The climate benefit analysis isbased on transparent, accurate, consistent,
complete and comparable information, covers
all carbon pools impacted by the activity,
including above-ground biomass, belowground biomass, deadwood, litter and soil,
relies on the most conservative assumptions
for calculations and includes appropriate
considerations about the risks of nonpermanence and reversals of carbon
sequestration, the risk of saturation and therisk of leakage. The business as-usual practices,
including harvesting practices, are one of thefollowing: the management practices as
documented in the latest version of the forest
management plan or equivalent instrument
before the start of the activity, if any; the mostrecent business-as-usual practices prior to thestart of the activity; the practices
corresponding to a management system
ensuring that carbon stocks and sinks levels in
the forest area are maintained or strengthened
over the long term as set out in Article 29,

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Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economyactivity

Colombian Green Taxonomy
Conservation, management and leverage ofnatural forests

EU Taxonomy
1.4. Conservation forestry
point (b), of Directive (EU) 2018/2001.theresolution of the analysis is proportionate to
the size of the area concerned and values
specific to the area concerned are used.
Emissions and removals that occur due tonatural disturbances, such as pests anddiseases infestations, forest fires, wind, storm
damages, that impact the area and cause
underperformance do not result in noncompliance with the criteria of Regulation (EU)2020/852, provided that the climate benefit
analysis is consistent with the 2019 Refinement
to the 2006 IPCC Guidelines for National
Greenhouse Gas Inventories regarding
emissions and removals due to natural
disturbances.
2.4. Forest holdings under 13ha are notrequired to perform a climate benefit analysis.
3. Guarantee of permanence
3.1. In accordance with national law, the forest
status of the area in which the activity takes
place is guaranteed by one of the following
measures: the area is classified in thepermanent forest estate as defined by the FAO; the area is classified as a protected area; thearea is the subject of any legal or contractual
guarantee ensuring that it will remain a forest.
3.2. In accordance with national law, theoperator of the activity commits that future
updates to the forest management plan orequivalent instrument, beyond the activity thatis financed, will continue to seek the climate

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Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economyactivity

Colombian Green Taxonomy
Conservation, management and leverage ofnatural forests

EU Taxonomy
1.4. Conservation forestry
benefits as determined in point 2. Besides, theoperator of the activity commits tocompensate any reduction in the climate
benefit determined in point 2 with anequivalent climate benefit resulting from theconduct of an activity that corresponds to oneof the forestry activities defined in thisRegulation.
4. Audit Within two years after the beginning of
the activity and every 10 years thereafter, thecompliance of the activity with the substantial
contribution to climate change mitigation
criteria and the DNSH criteria are verified byeither of the following: the relevant national
competent authorities; an independent thirdparty certifier, at the request of national
authorities or the operator of the activity. In
order to reduce costs, audits may be
performed together with any forest
certification, climate certification or otheraudit. The independent third-party certifier
may not have any conflict of interest with theowner or the funder, and may not be involvedin the development or operation of the activity.
5. Group assessment The compliance with thecriteria for substantial contribution to climatechange mitigation and with DNSH criteria may
be checked: at the level of the forest sourcing
area(61) as defined in Article 2, point (30), of
Directive (EU) 2018/2001; at the level of agroup of forest holdings sufficiently
homogeneous to evaluate the risk of the

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Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economyactivity

Colombian Green Taxonomy
Conservation, management and leverage ofnatural forests

EU Taxonomy
1.4. Conservation forestry

Summary

Level of ambition

Summary

Level of ambition

Both taxonomies address this sector
differently:- In the EU Taxonomy, addresses the main
objective is mitigation, while Colombian
Green Taxonomy addresses fiveenvironmental objectives in a transversal
manner:a) climate change mitigation,b) adaptation to climate change,c) soil management,d) biodiversity and ecosystem services,e) water management.
- Both taxonomies require to have aforest management plan or an equivalent
instrument. The EU Taxonomy requires toinclude in the plan some sections that are
not required in the Colombian GreenINCOMPARABLE

sustainability of the forest activity, provided
that all those holdings have a durable
relationship between them and participate in
the activity and the group of those holdings
remains the same for all subsequent audits.

Economyactivity

TSC

Colombian Green Taxonomy
EU Taxonomy
Reforestation with commercial purposes
1.1. Afforestation
ELIGIBLE
1. Afforestation plan and subsequent forest
QUALIFICATION DESCRIPTIONSUPPLIES
management plan or equivalent instrument
BASIC PRACTICES
1.1. The area on which the activity takes placeis covered by an afforestation plan of a
Fertilizer
Establish the
Fertilizer
duration of at least five years, or the minimum
management
relationshipapplicationand pest andand a plan forequipment and period prescribed in national law, developed
disease control the use ofmaterials that prior to the start of the activity andcontinuously updated, until this area matches
nitrogenous
allow timely
and phosphate (when the crop the definition of forest as set out in national
products per
requires) and law or where not available, is in line with the
FAO definition of forest. The afforestation planhectare,efficientcontains all elements required by the national
according todosing.
law relating to environmental impact
the type ofplantation,
Inputs for the assessment of afforestation.
monitoring of
biological and 1.2 Preferably through the afforestation plan,soil fertility and physical control or if information is missing, through any otherdocument, detailed information is provided on
the nutritional of pests and

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This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economyactivity

Colombian Green Taxonomy
EU Taxonomy
Reforestation with commercial purposes
1.1. Afforestation
status of thediseases; p. eg: the following points: description of the area
trees, based on seeds ofaccording to its gazetting in the land registry;
local
repellentsite preparation and its impacts on pre-existing
conditions.
plants, traps or carbon stocks, including soils and aboveIntroduce best nets.
ground biomass, in order to protect land withpractices tohigh carbon stock(3);management goals,
optimize
including major constraints; general strategies
productivity,
and activities planned to reach the
avoiding
management goals, including expectedcontamination
operations over the whole forest cycle;
due to excess
definition of the forest habitat context,
nutrients.
including main existing and intended forest
Prefer organic
tree species, and their extent and distribution;
fertilizers if
compartments, roads, rights of way and otheravailable.
public access, physical features including
waterways, areas under legal and other
Use nonrestrictions; measures deployed to establish
chemical pest
and maintain the good condition of forest
and weedecosystems; consideration of societal issues
control(including preservation of landscape,methods,
consultation of stakeholders in accordance
within thewith the terms and conditions laid down inframework ofnational law);assessment of forest related risks,
integrated pest
including forest fires, and pests and diseases
management. If
outbreaks, with the aim of preventing,necessary, use
reducing and controlling the risks andbio-inputs,
measures deployed to ensure protection andpesticides andadaptation against residual risks; assessment of
fertilizers
impact on food security; all DNSH criteria
registered with
relevant to afforestation.
the ICA for
1.3. When the area becomes a forest, theorganic
afforestation plan is followed by a subsequent
production,
forest management plan or an equivalent

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Summary
Taxonomy (Climate benefit analysis,
Guarantee of permanence, Audit andGroup Assessment).
- The Colombian Green Taxonomy states
different level of practices or technologies(basic, intermediate and advanced) aimed
to ensure the sustainability of the activity
regarding the five environmental
objectives.

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economyactivity

Colombian Green Taxonomy
EU Taxonomy
Reforestation with commercial purposes
1.1. Afforestation
under strict
instrument, as set out in national law or, wherecontrol ofnational law does not define a forest
technique andmanagement plan or equivalent instrument, asapplicationreferred to in the FAO definition of ‘forest areadose.
with long-term forest management plan’(4).
The forest management plan or the equivalent
Soil
Intervene theSeeds,
conservationsoil as little as
fertilizers and instrument covers a period of 10 years or more
and is continuously updated.
and water
possible:lightmanagement
preparation or equipment for 1.4 Information is provided on the following
minimum
soil protection points that are not already documented in theforest management plan or equivalent system:
tillage. Control works.
management goals, including major
weeds,
avoiding
Construction constraints; general strategies and activities
erosion. Useand equipment planned to reach the management goals,
including expected operations over the wholegreen manures. that allows
efficient water forest cycle; definition of the forest habitat
Improve themanagement context, including main existing and intended
forest tree species, and their extent andwater(aqueducts,
productivity of pipelines, drip distribution; definition of the area according to
its gazetting in the land registry;
the plantations, irrigation forcomparing the seedlings, etc.). compartments, roads, rights of way and otherpublic access, physical features including
water yield per Tree plating,waterways, areas under legal and otherhectare andwhich allows
restrictions; measures deployed to maintaindocumented by water
the good condition of forest ecosystems;
type of crop.
penetrationconsideration of societal issues (including
Introduceandefficiency
conservation. preservation of landscape, consultation of
stakeholders in accordance with the terms andsystems for theconditions laid down in nationaluse of water inlaw);assessment of forest related risks,
irrigation.
including forest fires, and pests and diseases
Prevent wateroutbreaks, with the aim of preventing,contamination
reducing and controlling the risks andwith organic or

211 | P a g e

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economyactivity

Colombian Green Taxonomy
EU Taxonomy
Reforestation with commercial purposes
1.1. Afforestation
chemicalmeasures deployed to ensure protection andresidues. Avoid
adaptation against residual risks; all DNSH
damage tocriteria relevant to forest management.
watercourses
1.5. The activity follows the best afforestation
duringpractices laid down in national law, or, where
mobilization.
no such best afforestation practices have beenlaid down in national law, the activity complies
INTERMEDIATE PRACTICES
with one of the following criteria: the activity
Windbreaks,
Physically andSeeds andcomplies with Commission Delegatedfirebreaks and biologicallyseedlings ofRegulation (EU) No 807/2014; the activity
frost barriers,
protect thetrees andand live fences plantation,
shrubs suitable follows the “Pan-European Guidelines forthrough trees
for each type of Afforestation and Reforestation with a special
focus on the provisions of the UNFCCC” (7).
and shrubs that risk.
1.6. The activity does not involve theact against thedegradation of land with high carbon stock.
action of the
1.7. The management system associated withwind, fires,the activity in place complies with the due
frost, floods
diligence obligation and legality requirements
and pests. Buildlaid down in Regulation (EU) No 995/2010 oflive fences with
the European Parliament and of the Council.
native species,
1.8. The afforestation plan and the subsequent
thus allowing
forest management plan or equivalent
integration
instrument provide for monitoring that ensureswith thethe correctness of the information contained innaturalthe plan, in particular as regards the data
environment
relating to the involved area.
and at thesame time
2. Climate benefit analysis
provide fencing
2.1. For areas that comply with thefor therequirements at forest sourcing area level toproperty.
ensure that carbon stocks and sinks levels in
Forest roads or Form roads or Materials
roads.
forest roads
necessary for the forest are maintained or strengthened overthe long term in accordance with Article 29,
within thethe

212 | P a g e

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economyactivity

Colombian Green Taxonomy
EU Taxonomy
Reforestation with commercial purposes
1.1. Afforestation
forest estate to construction of point (b), of Directive (EU) 2018/2001 theadvance its use. forest roads.
activity complies with the following criteria: theThe roads must Mechanicalclimate benefit analysis demonstrates that the
be no more
systems for the net balance of GHG emissions and removals
than 5 meters transfer of logs, generated by the activity over a period of 30
wide and built pulleys, chains years after the beginning of the activity is lower
with affirmed
and rotors.
than a baseline, corresponding to the balancesoil andof GHG emissions and removals over a period
granularof 30 years starting at the beginning of thesubbase.
activity, associated to the business-as-usual
practices that would have occurred on the
ADVANCED OR TRANSFORMATIVE PRACTICES
involved area in the absence of the activity;
Organic or
SubstituteEquipment,
green fertilizers synthetic
material, tools, long-term climate benefits are considered(use offertilizers with and inputs (eg, demonstrated by proof of alignment withvegetable
fertilizers
compost bins, Article 29, point (b), of Directive (EU)2018/2001.
covers)prepared from seedlings,
2.2. For areas that do not comply with theorganic
labor,
material, such vermicompost, requirements at forest sourcing area level toensure that carbon stocks and sinks levels inas cropetc.).
the forest are maintained or strengthened overresidues,
the long term in accordance with Article 29,
pruning,
point (b), of Directive (EU) 2018/2001 themanure, grass,activity complies with the following criteria: theetc. Introduce
climate benefit analysis demonstrates that thesaid green
net balance of GHG emissions and removals
manures to thegenerated by the activity over a period of 30
plantation.
years after the beginning of the activity is lower
ForestEstablish or
Rangers,
than a baseline, corresponding to the balanceprotection and strengthen the supportof GHG emissions and removals over a period
monitoring
protection ofmaterials,
systems
forests andcommunication of 30 years starting at the beginning of theactivity, associated to the business-as-usual
theirequipment,
practices that would have occurred on themonitoring
software,involved area in the absence of the activity. The
throughhardware,213 | P a g e

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economyactivity

Colombian Green Taxonomy
EU Taxonomy
Reforestation with commercial purposes
1.1. Afforestation
surveillance,
analysis,projected long-term average net GHG balance
communitydrones,of the activity is lower than the long-term
forestry, aerial monitoring and average GHG balance projected for theand satellite
control system baseline, referred to in point 2.2, where longmonitoring
licenses.
term corresponds to the longer duration
systems.
between 100 years and the duration of an
entire forest cycle.
Enrichment of Add
Seeds and2.3. The calculation of climate benefit complies
the forest
complementary seedlings ofplantation with species to thecomplementary with all of the following criteria: the analysis isconsistent with the 2019 Refinement to the
biologicalforestspecies,
corridors or in inventory of
establishment. 2006 IPCC Guidelines for National Greenhouse
Gas Inventories. The climate benefit analysis ispolycultures
existing
based on transparent, accurate, consistent,
plantations tocomplete and comparable information, covers
improve their
all carbon pools impacted by the activity,
productivity
including above-ground biomass, belowand their
ground biomass, deadwood, litter and soil,
integration
relies on the most conservative assumptions
with thefor calculations and includes appropriate
naturalconsiderations about the risks of nonlandscape.
permanence and reversals of carbon
Integration of
Adopt schemes Structuring,
ecosystem
for valuing
development, sequestration, the risk of saturation and therisk of leakage. The business as-usual practices,
servicesbiodiversity
certification,and ecosystem verification and including harvesting practices, are ones of thefollowing: the management practices asservices, such
validation
documented in the latest version of the forest
as PSA, carbon processes
management plan or equivalent instrument
sequestration,
before the start of the activity, if any; the mostcultural values,
recent business-as-usual practices prior to the
REDD+, Habitat
start of the activity; the practices
Banks.
ADOPCIONES TECNOLÓGICAS COMPLEMENTARIAS corresponding to a management system
ensuring that carbon stocks and sinks levels in
the forest area are maintained or strengthened

214 | P a g e

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economyactivity

Colombian Green Taxonomy
EU Taxonomy
Reforestation with commercial purposes
1.1. Afforestation
Biodigesters
Produce
Biodigesters,
over the long term as set out in Article 29,
fertilizers andequipment and point (b), of Directive (EU) 2018/2001.thegas from
installation.
resolution of the analysis is proportionate tomanure andthe size of the area concerned and values
other waste.
specific to the area concerned are used.
EnergyStrive to saveGeneration of Emissions and removals that occur due tonatural disturbances, such as pests andefficiency with energy andbiomass fordiseases infestations, forest fires, wind, storm
clean energy
take advantage fuel and/or
damages, that impact the area and causeof renewablefertilizer,
sources ofmaintenance of underperformance do not result in nonenergy,
equipment to compliance with Regulation (EU) 2020/852,
including theimprove energy provided that the climate benefit analysis is
on-site use of
efficiency, gas consistent with the 2019 Refinement to the2006 IPCC Guidelines for National Greenhousemethane gas.
generators
Gas Inventories regarding emissions andderived fromremovals due to natural disturbances.
biodigesters,
2.4. Forest holdings under 13ha are notphotovoltaic
systems, etc.. required to perform a climate benefit analysis.
3. Guarantee of permanence
3.1. In accordance with national law, the forest
status of the area in which the activity takes
place is guaranteed by one of the following
measures: the area is classified in thepermanent forest estate as defined by the FAO;
the area is classified as a protected area; thearea is the subject of any legal or contractual
guarantee ensuring that it will remain a forest.
3.2. In accordance with national law, theoperator of the activity commits that future
updates to the afforestation plan and thesubsequent forest management plan orequivalent instrument, beyond the activity that

215 | P a g e

Summary

Level of ambition

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economyactivity

Colombian Green Taxonomy
Reforestation with commercial purposes

EU Taxonomy
1.1. Afforestation
is financed, will continue to seek the climate
benefits as determined in point 2. Besides, theoperator of the activity commits tocompensate any reduction in the climate
benefit determined in point 2 with anequivalent climate benefit resulting from theconduct of an activity that corresponds to oneof the forestry activities defined in thisRegulation.4. Audit Within two years after the
beginning of the activity and every 10 years
thereafter, the compliance of the activity withthe substantial contribution to climate change
mitigation criteria and the DNSH criteria areverified by either of the following: the relevant
national competent authorities; an
independent third-party certifier, at therequest of national authorities or the operatorof the activity. In order to reduce costs, audits
may be performed together with any forest
certification, climate certification or otheraudit. The independent third-party certifier
may not have any conflict of interest with theowner or the funder, and may not be involvedin the development or operation of theactivity.5. Group assessment The compliancewith the criteria for substantial contribution toclimate change mitigation and with DNSH
criteria may be checked: at the level of theforest sourcing area as defined in Article 2,
point (30), of Directive (EU) 2018/2001; at thelevel of a group of holdings sufficiently
homogeneous to evaluate the risk of thesustainability of the forest activity, provided

Summary

Level of ambition

216 | P a g e
INTERMEDIATE PRACTICES
Windbreaks, firebreaks and frost barriers, and live

Physically and biologically protect the plantation, throughSeeds and seedlings of trees and shrubs suitable

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economyactivity

Colombian Green Taxonomy
Reforestation with commercial purposes

EU Taxonomy
1.1. Afforestationthat all those holdings have a durable
relationship between them and participate in
the activity and the group of those holdings
remains the same for all subsequent audits.

Summary

The EU taxonomy has more detailed
requirements on climate change inforestry:- Both taxonomies require to implement
Climate change Practices to reduce the physical risks associated to The activity complies with the criteria set out in practices to reduce the physical risks
adaptation
the activity must be implemented.
Appendix A to this Annex.
associated to the activity.
- The EU Taxonomy requires to have a
climate risk and vulnerability assessment
which is proportionate to the scale of theactivity and its expected lifespan.
- In areas designated by the national competent
In areas designated by the national competentauthority for conservation or in habitats that are
authority for conservation or in habitats that
protected, the activity is in accordance with theare protected, the activity is in accordance withconservation objectives for those areas (addressed the conservation objectives for those areas.
as normative requirement in Colombian Green
There is no conversion of habitats specificallyTaxonomy).
sensitive to biodiversity loss or with high
- Provisions for maintaining and possibly enhancing conservation value, or of areas set aside for thebiodiversity in accordance with national and local
restoration of such habitats in accordance with
Conservation ofprovisions, for example (addressed as generic
national law. Detailed information referred toecosystems
Both taxonomies have similar
requirements for AFOLU sector in Colombianin points 1.2(k) (Afforestation plan) and 1.4(i)andrequirements.
Green Taxonomy):(Forest management plan or equivalentbiodiversity
i. Ensuring the good conservation status ofsystem) include provisions for maintaining andhabitat and species.
possibly enhancing biodiversity in accordanceii. Excluding the use of non-native species unless with national and local provisions, including theleads to favourable and appropriate ecosystemfollowing: ensuring the good conservation
condition.
status of habitat and species, maintenance ofiii. Ensuring the maintenance and improvement
typical habitat species; excluding the use orof physical, chemical and biological quality of therelease of invasive alien species; excluding thesoil.
use of non-native species unless it can be

217 | P a g e

Level of ambition

LESS STRINGENT/AMBITIOUS AND/OR LESSDETAILED

VERY SIMILAR

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economyactivity

Colombian Green Taxonomy
Reforestation with commercial purposes
iv. Promoting biodiversity-friendly practices thatenhance forests’ natural processes.
v. Excluding the conversion of high-biodiverse
ecosystems into less biodiverse ones.
vi. Ensuring the diversity of associated habitats
and species linked to the forest (addressed fromsectorial practices in Colombian Green Taxonomy).
vii. Ensuring the diversity of stand structures andmaintenance or enhancing of mature stage stands
and dead wood.

EU Taxonomy
1.1. Afforestation
demonstrated that: the use of the forest
reproductive material leads to favourable andappropriate ecosystem conditions (such as
climate, soil criteria and vegetation zone, forest
fire resilience);the native species currently
present on the site are not anymore adapted toprojected climatic and pedo-hydrologicalconditions. Ensuring the maintenance andimprovement of physical, chemical andbiological quality of the soil; promoting
biodiversity-friendly practices that enhance
forests’ natural processes; excluding theconversion of high-biodiverse ecosystems intoless biodiverse ones; ensuring the diversity of
associated habitats and species linked to theforest; ensuring the diversity of standstructures and maintenance or enhancing of
mature stage stands and dead wood.

Summary

Level of ambition

Water
management- Colombian Taxonomy requires to implement
water use/conservation management plans, inaccordance with applicable normative.
- Colombian Green Taxonomy requires toimplement practices that enhance the water-use
efficiency.
- Colombian Green Taxonomy requires toimplement practices to restore water bodies.

The activity complies with the criteria set out inAppendix B to this Annex. Detailed information Colombian Green Taxonomy has morereferred to in point 1.2. (k) includes provisions detailed requirements on water for thisto comply with the criteria set out in Appendix activity
B to this Annex.

MORE
STRINGENT/AMBITIOUS AND/OR MOREDETAILED

Circulareconomy- The Colombian Green Taxonomy in the sectorial
practices proposes to generate biofuel andfertilizers from organic waste.

The silvicultural change induced by the activity
on the area covered by the activity is not likely
to result in a significant reduction ofsustainable supply of primary forest biomass
suitable for the manufacturing of wood-based

INCOMPARABLE

218 | P a g eBoth taxonomies approach circular
economy in forestry differently

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economyactivity

Pollution
control andprevention

Colombian Green Taxonomy
Reforestation with commercial purposes

EU Taxonomy
Summary
1.1. Afforestation
products with long-term circularity potential.
This criterion may be demonstrated throughthe climate benefits analysis referred to inpoint.
The use of pesticides is reduced and alternative
approaches or techniques, which may include
non-chemical alternatives to pesticides, arefavoured, in accordance with Directive
2009/128/EC of the European Parliament andof the Council (13), with exception of occasions
where the use of pesticides is needed tocontrol outbreaks of pests and of diseases. The
activity minimises the use of fertilisers anddoes not use manure. The activity complies
with Regulation (EU) 2019/1009 of theEuropean Parliament and of the Council (14) or
national rules on fertilisers or soil improvers for-The Colombian Taxonomy requires that the use of
agricultural use. Well documented and
The EU Taxonomy has more detailed
pesticides and fertilizers is reduced.
verifiable measures are taken to avoid the use requirements on pollution control and-The pollution of water and soil must beof active ingredients that are listed in Annex I, prevention in forestry
prevented.
part A, of Regulation (EU) 2019/1021(15) of theEuropean Parliament and of the Council(16),the Rotterdam Convention on the priorinformed consent procedure for certain
hazardous chemicals and pesticides ininternational trade(17), the Minamata
Convention on Mercury(18), the Montreal
Protocol on Substances that Deplete the Ozone
Layer(19), and of active ingredients that arelisted as classification Ia (‘extremely
hazardous’) or Ib (‘highly hazardous’) in the
WHO Recommended Classification of
Pesticides by Hazard(20). The activity complies

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Level of ambition

LESS STRINGENT/AMBITIOUS AND/OR LESSDETAILED

This activity is part of the European Union Climate Dialogues Project (EUCDs)

Economyactivity

Colombian Green Taxonomy
Reforestation with commercial purposes

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EU Taxonomy
1.1. Afforestation
with the relevant national law on active
ingredients. Pollution of water and soil isprevented and cleaning up measures areundertaken when pollution occurs.

Summary

Level of ambition