Tracking Climate-Related Investments and Finance Flows – Implications of the EU Taxonomy

The aim of this paper is to discuss the challenge associated with the identification of investments that can be accounted as low-carbon activities. The focus has been put on the EU, as in the near future it will have to be assessed to what extent this emerging tool can be useful for the implementation of the Landscape methodology. It presents the added value of linking countries’ climate strategies with investment landscapes and offers further recommendations regarding solutions that help to reduce the gap between current financial structures and the objectives of the national low-emission transition.