Abstract
The article aims to analyze approaches to developing taxonomies of green projects recommended by the standard of the International Organization for Standardization, and to assess perspectives for applying these approaches while improving the Russian taxonomy of green projects. The timeliness of the research is caused by the urgent necessity to work out a scientific rationale for systematizing incomplete and controversial attitudes to the evaluation of green projects. A taxonomy is a classification based on clearly stated criteria. The international standard sets the following criteria: reduction of greenhouse gases emissions and increase of their absorption; climate change adaptation; sustainable water management; circular economy development; pollution prevention and control (based on best available techniques); biodiversity protection and restoration. The article considers principles of forming the taxonomy of sustainable development (including green) projects passed in the Russian Federation. Authors underline that the priority role for the sustainable development of industry is played by projects aimed at the enhancement of resource efficiency of production processes. The article analyzes approaches to working out and implementing green projects in the cement manufacturing using criteria (1) worked out by Russian researchers and (2) recommended by the international standard. Authors suggest applying approaches of sustainable development (including green) projects passed in the Russian Federation.
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