The EU Taxonomy is an important instrument in the EU Sustainable Finance Framework. This factsheet analyses the technical screening criteria proposed by the Platform on Sustainable Finance to identify which of the criteria have been considered (and which have not) for the EU Taxonomy in the published Environmental Delegated Act. uba-factsheet_eu_taxonomy_environmental_delegated_act.pdf
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Market Based Instruments for Abatement of Emissions from Shipping
Air pollution Emissions from shipping, especially SOX, NOX, and PM, are perceived increasingly as a problem for human health and the environment. Efforts by the International Maritime Organisation to reduce these emissions by international agreements have not achieved adequate results. The Report focuses on the situation in the Baltic Sea and provides an analysis of the legal enforceability an... read more
Competitiveness and Linking of Emission Trading Systems
Emissions trading systems have been or are being established in many countries and regions around the world to curb climate-damaging emissions of greenhouse gases. Most of these systems include measures to safeguard the competitiveness of industries under an emissions cap. This study commissioned by UBA has examined and compared various approaches, with the aim of an early identification of po... read more
Water-sensitive urban and landscape planning – action strategies and measures for adaptation to climate trends and extreme weather
Analysis of ten selected crediting methodologies for climate-friendly soil management
This report is an Annex to the report „Funding climate-friendly soil management: Appropriate policy instruments and limits of market-based approaches“ which constitutes the final report of the research project “Nature-based solutions for climate protection: market-based instruments to support climate-friendly soil management” (FKZ 3721 42 502 0). It presents the detailed assessment of ten cred... read more
Indicators in the area of sustainable resource use and circular economy
Today, a large number of resource and circular economy (CE) indicators based on different conceptual and methodological approaches can be found in scientific literature, studies, and policy programs. To facilitate the selection of suitable indicators, this position paper is divided into two parts: Part I presents guidelines for indicators and indicator systems that enable the classification of... read more
The possibility of introducing a kerosene tax on domestic flights in Germany
The subject of this legal opinion is the permissibility of introducing taxation of aviation gasoline used on domestic flights. Currently, aviation gasoline intended for use in commercial aviation is exempt from mineral oil tax pursuant to Section 4 I No. 3) of the Mineral Oil Tax Act, with the result that air transport has a clear tax advantage over other modes of transport. Whereas in the pas... read more
