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The table is a reference tool for the identified common ground withinthe scope of the instruction report.DisclaimerThe present table represents a technical work based on comparison between the EUand China taxonomies within the scope of the instruction reportwith no legal effect andis not formally endorsed by IPSF member jurisdictions.The result does not createeither a 'common'or 'single'standard that is mandatory for IPSF memberjurisdictions.The Common Ground Taxonomy is...The Common Ground Taxonomy is not...An analysis on approaches of the EUA legal documentation by the EU andtaxonomy and China taxonomy,andChinawhichentailsthe methodology for comparing andrequirement/obligationforeitheridentifyingcommonalitiesandjurisdiction to change their taxonomy.differences between some features ofthe two taxonomiesAn evolving tool that may helpA singletaxonomyor exclusivedifferent actors to understand the typesdefinitionofenvironmentallyof activities that could be covered undersustainable economic activities coveringthe respective taxonomies within theall environmental objectives,such asscope of the comparison exercisebiodiversity,pollution prevention,etc.A technical document for voluntaryCovering all eligibility features or allreference by interested parties withinactivities in the EU and Chinathe limits of the scope of thetaxonomies asexplained in thecomparison exerciseinstruction report.An analytical tool or reference for otherA proposal for international standards orjurisdictions to consider whenlegal document that imposes any globaldeveloping their own taxonomiesstandard on other jurisdictions.Preface:(1)The technical screening criteria explicitly listed focus on factors that indicate substantialcontribution to climate change mitigation.(2)At the operational level,all items included in this taxonomy are expected tocomply withrelevant environmental,climate,safety,social,and quality regulations,reflecting the Do NoSignificant Ham(DNSH)and minimum safeguard principles.(3)To make Common Ground Taxonomy more self-explainable by readers with differenttechnical backgrounds across the world,the highest-level classification used the"Section"from
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