Green Finance Classification and Statistical Standards: International Comparison and Chinese Practice

Siyuan Chen

doi:10.47297/wspdecWSP2515-797304.20261002

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Green Finance Classification and Statistical Standards: International Comparison and Chinese Practice

Volume 10, Issue 2

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Green Finance Classification and Statistical Standards: International Comparison and Chinese Practice
Green Finance Classification and Statistical Standards: International Comparison and Chinese Practice
Chengdu Guancheng Experimental School, Wenjiang District, Chengdu, Sichuan, 611130, China
Vol. 10, Issue 2, Pages: 18-22(2026)
Published：28 February 2026
DOI：10.47297/wspdecWSP2515-797304.20261002
Accepted：

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Chen Siyuan.Green Finance Classification and Statistical Standards: International Comparison and Chinese Practice[J].Development Economics of China,2026,10(02):18-22.
DOI：

Chen Siyuan.Green Finance Classification and Statistical Standards: International Comparison and Chinese Practice[J].Development Economics of China,2026,10(02):18-22. DOI： 10.47297/wspdecWSP2515-797304.20261002.

摘要

Abstract

Amid the global wave of addressing climate change and advancing sustainable development

green finance has become a core issue guiding capital flows and promoting the transformation of the economy towards a low-carbon and environment-friendly model. The effective operation and effect evaluation of green finance highly rely on a clear

scientific and comparable rule system

which mainly includes classification standards for defining "green" economic activities and statistical standards for measuring green capital flows. At present

there are significant differences in the standards issued by various countries and international organizations

and the inconsistency in statistical practices has further exacerbated market information asymmetry and the risk of "greenwashing"

which not only hinders investors' effective decision-making but also restricts the smooth flow of cross-border green capital.As global leaders in green finance development

the European Union (EU) and China have each built an influential standard framework worldwide: the EU Taxonomy has become an international benchmark with rigorous technical rules and mandatory information disclosure

while China has formed a top-down guidance model through the Guidance Catalogue for Green Industries

Catalogue of Green Bond Supported Projects and characteristic policy tools. However

there are still obvious differences between the two systems in classification logic

technical thresholds and statistical calibers. Although China's green finance statistics started early

it faces practical challenges such as insufficient data quality and poor international connection.This paper adopts the literature research method and comparative analysis method

taking the EU Taxonomy and China's current green finance classification and statistical systems as the core research objects

systematically sorts out the similarities and differences between the two systems

identifies the characteristics

advantages and shortcomings of China's standards

and finally puts forward targeted suggestions for improving China's green finance standard system and enhancing data transparency and international adaptability

so as to support the realization of China's "dual carbon" goals and the advancement of the global sustainable development agenda.

关键词

Keywords

references

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