of December 31, 2021 No. 996
About approval of classification (taxonomy) of the "green" projects which are subject to financing through "green" bonds and the "green" credits
According to Item 3 of article 130 of the Ecological code of the Republic of Kazakhstan of January 2, 2021 the Government of the Republic of Kazakhstan DECIDES:
1. Approve the enclosed classification (taxonomy) of the "green" projects which are subject to financing through "green" bonds and the "green" credits.
2. This resolution becomes effective after ten calendar days after day of its first official publication.
Prime Minister of the Republic of Kazakhstan
A. Mamin
Approved by the Order of the Government of the Republic of Kazakhstan of December 31, 2021 No. 996
1. This Classification (taxonomy) of the "green" projects which are subject to financing through "green" bonds and the "green" credits (further – taxonomy), is developed according to Item 3 of article 130 of the Ecological code of the Republic of Kazakhstan of January 2, 2021 (further – the Code) and represents classification system of categories of the "green" projects (including quantitative and high-quality threshold values) directed to increase in efficiency of use of the existing natural resources, decrease in level of negative impact on the environment, increase in energy efficiency, energy saving, mitigation of the consequences of climate change and adaptation to climate change, given in appendix to this taxonomy.
2. The taxonomy includes the following Sections:
1) level 1, providing the main categories of taxonomy;
2) level 2, providing sectors of "green" projects within the main categories;
3) level 3, providing splits of "green" projects within sectors;
4) code of the general qualifier of types of economic activity (further – OKED): the type of economic activity declared by legal entities, branches and representations (business entities) in case of registration;
5) examples of the projects and technologies falling under category of taxonomy;
6) threshold value (threshold criterion, threshold) – extreme values of quantitative and high-quality criteria of types of economic activity, assets and projects which achievement is necessary for qualification of projects as "green". The threshold criterion can be expressed in the requirement of certification/marking (confirmation of conformity to requirements of the standards specified in taxonomy or availability of markings concerning separate splits).
3. The taxonomy includes the following 7 categories:
1) renewable energy (wind, solar, geothermal, hydra, bioenergy, supply chain and auxiliary infrastructure for renewable energy resources, hydrogen production);
2) energy efficiency (increase in energy efficiency on the existing and industrial facilities under construction, increase in energy efficiency in the budget and utility sector, energy efficient buildings, structures and constructions);
3) green buildings (green buildings, the accompanying systems and construction materials, green infrastructure);
4) prevention and control of pollution (quality of air, soil);
5) steady use of water and waste (steady use of water and water conservation, waste and sewage, preserving and recovery of resources);
6) steady agricultural industry, land use, forestry, preserving biodiversity and ecological tourism;
7) net transport (net transport, low-carbon vehicles, net transport infrastructure, clean transport information and communication technologies).
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