{ "use_of_proceeds": { "act_id": "ACT-U-0CF0DF", "name": "Construction of new buildings", "description": "The development of construction projects for residential and non-residential buildings by combining financial, technical, and physical means with a view to sell the building upon delivery or at a later date, as well as the construction of complete residential or non-residential buildings, on own account for sale or on a fee or contract basis.", "economic_activity_id": "ACT-A-GV1MSQ", "default_value_chain_role": "direct", "derived_from": [ "ACT-A-0CF0DF", "ACT-U-WE26Q1", "ACT-U-90N1Z2", "ACT-U-SHM0CY" ], "superseded_by": [], "version": 1, "version_hash": null, "status": "active", "created_at": "2025-01-01T00:00:00Z", "updated_at": "2025-01-01T00:00:00Z", "economic_activity_authoring_method": "source_native" }, "economic_activity": { "act_id": "ACT-A-GV1MSQ", "name": "Construction (NACE F41.1)", "description": null, "nace_codes": "[\"F41.1\"]", "isic_codes": null }, "variants": [], "bindings": [ { "version_id": "ACT-T-22Q2X1-v1", "objective_id": "ACT-O-CFA2H7", "rank": "preferred", "hierarchy_node_id": null, "local_code": null, "local_name_override": null, "traffic_light": null, "value_chain_role": "direct", "contribution_sign": "positive", "benefit_attribution": null, "location_jurisdiction": null, "location_ecosystem": null, "location_site": null, "authoring_method": "automated_harvest", "confidence": "medium", "reviewed_at": null, "version_label": "Instruction Report (Nov 2024)", "lifecycle_state": "implemented", "registration_tier": "fully_bound", "framework_id": "ACT-T-22Q2X1", "framework_name": "Common Ground Taxonomy", "framework_short_name": "CGT", "methodological_approach": "hybrid", "framework_purpose": "sustainability_taxonomy", "objective_name": "Unclassified", "objective_domain": "integrated", "geography_dependency": "none", "accounting_basis": "flow", "primary_measurement_unit": "mixed", "is_globally_fungible": 0 }, { "version_id": "ACT-T-7RGCUW-v1", "objective_id": "ACT-O-3TND1F", "rank": "preferred", "hierarchy_node_id": null, "local_code": null, "local_name_override": null, "traffic_light": null, "value_chain_role": "direct", "contribution_sign": "positive", "benefit_attribution": null, "location_jurisdiction": null, "location_ecosystem": null, "location_site": null, "authoring_method": "automated_harvest", "confidence": "medium", "reviewed_at": null, "version_label": "Climate Delegated Act 2021 + Environmental Delegated Act 2023", "lifecycle_state": "implemented", "registration_tier": "fully_bound", "framework_id": "ACT-T-7RGCUW", "framework_name": "EU Taxonomy", "framework_short_name": "EU", "methodological_approach": "rule_based", "framework_purpose": "sustainability_taxonomy", "objective_name": "Climate Change Mitigation", "objective_domain": "environmental", "geography_dependency": "none", "accounting_basis": "flow", "primary_measurement_unit": "tCO2e", "is_globally_fungible": 1 }, { "version_id": "ACT-T-7RGCUW-v1", "objective_id": "ACT-O-3BG7FN", "rank": "preferred", "hierarchy_node_id": null, "local_code": null, "local_name_override": null, "traffic_light": null, "value_chain_role": "direct", "contribution_sign": "positive", "benefit_attribution": null, "location_jurisdiction": null, "location_ecosystem": null, "location_site": null, "authoring_method": "automated_harvest", "confidence": "medium", "reviewed_at": null, "version_label": "Climate Delegated Act 2021 + Environmental Delegated Act 2023", "lifecycle_state": "implemented", "registration_tier": "fully_bound", "framework_id": "ACT-T-7RGCUW", "framework_name": "EU Taxonomy", "framework_short_name": "EU", "methodological_approach": "rule_based", "framework_purpose": "sustainability_taxonomy", "objective_name": "Transition to a Circular Economy", "objective_domain": "environmental", "geography_dependency": "none", "accounting_basis": "flow", "primary_measurement_unit": "mixed", "is_globally_fungible": 1 }, { "version_id": "ACT-T-26XKGQ-v1", "objective_id": "ACT-O-CFA2H7", "rank": "preferred", "hierarchy_node_id": null, "local_code": null, "local_name_override": null, "traffic_light": null, "value_chain_role": "direct", "contribution_sign": "positive", "benefit_attribution": null, "location_jurisdiction": null, "location_ecosystem": null, "location_site": null, "authoring_method": "automated_harvest", "confidence": "medium", "reviewed_at": null, "version_label": "1st Edition", "lifecycle_state": "implemented", "registration_tier": "fully_bound", "framework_id": "ACT-T-26XKGQ", "framework_name": "Sri Lanka Green Finance Taxonomy", "framework_short_name": "LK", "methodological_approach": "rule_based", "framework_purpose": "sustainability_taxonomy", "objective_name": "Unclassified", "objective_domain": "integrated", "geography_dependency": "none", "accounting_basis": "flow", "primary_measurement_unit": "mixed", "is_globally_fungible": 0 }, { "version_id": "ACT-T-9JRZEL-v1", "objective_id": "ACT-O-CFA2H7", "rank": "preferred", "hierarchy_node_id": null, "local_code": null, "local_name_override": null, "traffic_light": null, "value_chain_role": "direct", "contribution_sign": "positive", "benefit_attribution": null, "location_jurisdiction": null, "location_ecosystem": null, "location_site": null, "authoring_method": "automated_harvest", "confidence": "medium", "reviewed_at": null, "version_label": "v1.0 (auto-generated)", "lifecycle_state": "implemented", "registration_tier": "fully_bound", "framework_id": "ACT-T-9JRZEL", "framework_name": "ACT-ID SUM-OF-ALL", "framework_short_name": "SUM", "methodological_approach": "hybrid", "framework_purpose": "sustainability_taxonomy", "objective_name": "Unclassified", "objective_domain": "integrated", "geography_dependency": "none", "accounting_basis": "flow", "primary_measurement_unit": "mixed", "is_globally_fungible": 0 }, { "version_id": "ACT-T-9JRZEL-v1", "objective_id": "ACT-O-3TND1F", "rank": "preferred", "hierarchy_node_id": null, "local_code": null, "local_name_override": null, "traffic_light": null, "value_chain_role": "direct", "contribution_sign": "positive", "benefit_attribution": null, "location_jurisdiction": null, "location_ecosystem": null, "location_site": null, "authoring_method": "automated_harvest", "confidence": "medium", "reviewed_at": null, "version_label": "v1.0 (auto-generated)", "lifecycle_state": "implemented", "registration_tier": "fully_bound", "framework_id": "ACT-T-9JRZEL", "framework_name": "ACT-ID SUM-OF-ALL", "framework_short_name": "SUM", "methodological_approach": "hybrid", "framework_purpose": "sustainability_taxonomy", "objective_name": "Climate Change Mitigation", "objective_domain": "environmental", "geography_dependency": "none", "accounting_basis": "flow", "primary_measurement_unit": "tCO2e", "is_globally_fungible": 1 }, { "version_id": "ACT-T-9JRZEL-v1", "objective_id": "ACT-O-3BG7FN", "rank": "preferred", "hierarchy_node_id": null, "local_code": null, "local_name_override": null, "traffic_light": null, "value_chain_role": "direct", "contribution_sign": "positive", "benefit_attribution": null, "location_jurisdiction": null, "location_ecosystem": null, "location_site": null, "authoring_method": "automated_harvest", "confidence": "medium", "reviewed_at": null, "version_label": "v1.0 (auto-generated)", "lifecycle_state": "implemented", "registration_tier": "fully_bound", "framework_id": "ACT-T-9JRZEL", "framework_name": "ACT-ID SUM-OF-ALL", "framework_short_name": "SUM", "methodological_approach": "hybrid", "framework_purpose": "sustainability_taxonomy", "objective_name": "Transition to a Circular Economy", "objective_domain": "environmental", "geography_dependency": "none", "accounting_basis": "flow", "primary_measurement_unit": "mixed", "is_globally_fungible": 1 } ], "compositions": { "components": [], "part_of": [] }, "mappings": { "from": [ { "act_id": "ACT-M-4WYC8Y", "mapping_kind": "activity_overlap", "scope": "partial_overlap", "target_id": "ACT-U-D11MDE", "status": "active", "confidence": "medium", "notes": "Cross-taxonomy equivalence via harmonised classification: Construction of residential building/ Construction of ultra-low energy consumption buildings" }, { "act_id": "ACT-M-XEX7DL", "mapping_kind": "activity_overlap", "scope": "partial_overlap", "target_id": "ACT-U-092XXV", "status": "active", "confidence": "medium", "notes": "Cross-taxonomy equivalence via harmonised classification: Construction of residential building/ Construction of ultra-low energy consumption buildings" }, { "act_id": "ACT-M-C9F038", "mapping_kind": "activity_overlap", "scope": "partial_overlap", "target_id": "ACT-U-N4ND4G", "status": "active", "confidence": "medium", "notes": "Cross-taxonomy equivalence via harmonised classification: Construction of residential building/ Construction of ultra-low energy consumption buildings" }, { "act_id": "ACT-M-14QHRL", "mapping_kind": "activity_overlap", "scope": "partial_overlap", "target_id": "ACT-V-4LBY67", "status": "active", "confidence": "medium", "notes": "Cross-taxonomy equivalence via harmonised classification: Construction of residential building/ Construction of ultra-low energy consumption buildings" }, { "act_id": "ACT-M-MEVWEH", "mapping_kind": "activity_overlap", "scope": "partial_overlap", "target_id": "ACT-V-L3571B", "status": "active", "confidence": "medium", "notes": "Cross-taxonomy equivalence via harmonised classification: Construction of residential building/ Construction of ultra-low energy consumption buildings" }, { "act_id": "ACT-M-ZNSGK8", "mapping_kind": "activity_overlap", "scope": "partial_overlap", "target_id": "ACT-U-05SVS3", "status": "active", "confidence": "medium", "notes": "Cross-taxonomy equivalence via harmonised classification: Construction of residential building/ Construction of ultra-low energy consumption buildings" }, { "act_id": "ACT-M-VXQHKG", "mapping_kind": "activity_overlap", "scope": "partial_overlap", "target_id": "ACT-U-W37DYN", "status": "active", "confidence": "medium", "notes": "Cross-taxonomy equivalence via harmonised classification: Construction of residential building/ Construction of ultra-low energy consumption buildings" }, { "act_id": "ACT-M-3V57B7", "mapping_kind": "activity_overlap", "scope": "partial_overlap", "target_id": "ACT-U-DJBRFC", "status": "active", "confidence": "medium", "notes": "Cross-taxonomy equivalence via harmonised classification: Construction of residential building/ Construction of ultra-low energy consumption buildings" }, { "act_id": "ACT-M-XHL8HL", "mapping_kind": "activity_overlap", "scope": "partial_overlap", "target_id": "ACT-U-4ZZ7R0", "status": "active", "confidence": "medium", "notes": "Cross-taxonomy equivalence via harmonised classification: Construction of residential building/ Construction of ultra-low energy consumption buildings" }, { "act_id": "ACT-M-YADJ39", "mapping_kind": "activity_overlap", "scope": "partial_overlap", "target_id": "ACT-U-N4ND4G", "status": "active", "confidence": "medium", "notes": "Cross-taxonomy equivalence via harmonised classification: Construction of residential building/ Green buildings" }, { "act_id": "ACT-M-CY15KA", "mapping_kind": "activity_overlap", "scope": "partial_overlap", "target_id": "ACT-U-FSSJFR", "status": "active", "confidence": "medium", "notes": "Cross-taxonomy equivalence via harmonised classification: Construction of residential building/ Green Warehousing Logistics" }, { "act_id": "ACT-M-6TLK70", "mapping_kind": "activity_overlap", "scope": "partial_overlap", "target_id": "ACT-V-EAQGTG", "status": "active", "confidence": "medium", "notes": "Cross-taxonomy equivalence via harmonised classification: Construction of office building/ Construction of ultra-low energy consumption buildings" }, { "act_id": "ACT-M-BGE2SL", "mapping_kind": "activity_overlap", "scope": "partial_overlap", "target_id": "ACT-V-6RFSZ9", "status": "active", "confidence": "medium", "notes": "Cross-taxonomy equivalence via harmonised classification: Construction of industrial building/ Construction of ultra-low energy consumption buildings" }, { "act_id": "ACT-M-926208", "mapping_kind": "activity_overlap", "scope": "partial_overlap", "target_id": "ACT-V-IBLIH6", "status": "active", "confidence": "medium", "notes": "Cross-taxonomy equivalence via harmonised classification: Construction of shopping centre" }, { "act_id": "ACT-M-MUX89L", "mapping_kind": "activity_overlap", "scope": "partial_overlap", "target_id": "ACT-V-L8JOGI", "status": "active", "confidence": "medium", "notes": "Cross-taxonomy equivalence via harmonised classification: Construction of healthcare centre/ Construction of ultra-low energy consumption buildings" }, { "act_id": "ACT-M-T3YHDS", "mapping_kind": "activity_overlap", "scope": "partial_overlap", "target_id": "ACT-V-VLCE3I", "status": "active", "confidence": "medium", "notes": "Cross-taxonomy equivalence via harmonised classification: Construction of educational building/ Construction of ultra-low energy consumption buildings" }, { "act_id": "ACT-M-HQ03V8", "mapping_kind": "activity_overlap", "scope": "partial_overlap", "target_id": "ACT-U-GEA3LW", "status": "active", "confidence": "medium", "notes": "Cross-taxonomy equivalence via harmonised classification: Construction of accommodation building/ Construction of ultra-low energy consumption buildings" }, { "act_id": "ACT-M-RXX133", "mapping_kind": "activity_overlap", "scope": "partial_overlap", "target_id": "ACT-V-C488B6", "status": "active", "confidence": "medium", "notes": "Cross-taxonomy equivalence via harmonised classification: Construction of entertainment and sports centre building/ Construction of ultra-low energy consumption buildings" }, { "act_id": "ACT-M-FFFHZ7", "mapping_kind": "activity_overlap", "scope": "partial_overlap", "target_id": "ACT-V-BQBILU", "status": "active", "confidence": "medium", "notes": "Cross-taxonomy equivalence via harmonised classification: Construction of other buildings/ Construction of ultra-low energy consumption buildings" }, { "act_id": "ACT-M-B4LCTG", "mapping_kind": "activity_equivalence", "scope": "equal", "target_id": "ACT-H-ZRUDZ7", "status": "active", "confidence": "medium", "notes": "Semantic mapping (confidence: 0.85): Constructing/renovating/managing commercial buildings directly aligns with construction and renovation of buildings in EU Taxonomy 7.1 and 7.2." }, { "act_id": "ACT-M-228CJZ", "mapping_kind": "activity_overlap", "scope": "broader", "target_id": "ACT-H-7UK1YH", "status": "active", "confidence": "medium", "notes": "Semantic mapping (confidence: 0.85): This activity encompasses construction, renovation, and management of community buildings which is broader than just new construction but overlaps significantly with 7.1; mapping to 7.1 as constructio" }, { "act_id": "ACT-M-3G3GLE", "mapping_kind": "activity_overlap", "scope": "narrower", "target_id": "ACT-U-WAL43V", "status": "active", "confidence": "medium", "notes": "Semantic mapping (confidence: 0.60): Building shape design for snow/ice shedding is a specific architectural design feature that may be incorporated in new construction but is more specialized than the general scope of 7.1." }, { "act_id": "ACT-M-DXJ0V6", "mapping_kind": "activity_overlap", "scope": "broader", "target_id": "ACT-H-O0CHO6", "status": "active", "confidence": "medium", "notes": "Semantic mapping (confidence: 0.72): Healthcare building construction/renovation/management encompasses activities covered by both ACT-A-WE26Q1 and ACT-A-R41HPH, making the non-EU activity broader than any single EU equivalent." }, { "act_id": "ACT-M-SBA42T", "mapping_kind": "activity_equivalence", "scope": "equal", "target_id": "ACT-H-DCYZGJ", "status": "active", "confidence": "medium", "notes": "Semantic mapping (confidence: 0.85): Constructing/renovating/managing industrial buildings directly aligns with the EU taxonomy activities for construction and renovation of new buildings, with industrial buildings being a specific build" }, { "act_id": "ACT-M-RD4ZF7", "mapping_kind": "activity_overlap", "scope": "broader", "target_id": "ACT-H-DERU6E", "status": "active", "confidence": "medium", "notes": "Semantic mapping (confidence: 0.62): Construction/renovation/management of manufacturing assets is broader than the EU's specific focus on building construction, though manufacturing facilities may be included in new building constructio" }, { "act_id": "ACT-M-BHB708", "mapping_kind": "activity_overlap", "scope": "broader", "target_id": "ACT-H-OHQRR8", "status": "active", "confidence": "medium", "notes": "Semantic mapping (confidence: 0.85): Constructing/renovating/managing residential buildings covers both construction (ACT-A-WE26Q1) and renovation (ACT-A-R41HPH) activities, making it broader than either individual EU activity alone." }, { "act_id": "ACT-M-F00UKY", "mapping_kind": "activity_overlap", "scope": "broader", "target_id": "ACT-H-0WIGVJ", "status": "active", "confidence": "medium", "notes": "Semantic mapping (confidence: 0.75): Urban development construction/renovation/management overlaps with building construction and renovation activities, though urban development is broader in scope than single building activities." }, { "act_id": "ACT-M-E7FCVL", "mapping_kind": "activity_overlap", "scope": "partial_overlap", "target_id": "ACT-H-DCYZGJ", "status": "active", "confidence": "medium", "notes": "Semantic mapping (confidence: 0.70): Construction and renovation of industrial buildings can relate to new building construction or renovation activities, though the EU activities do not specifically distinguish industrial buildings." }, { "act_id": "ACT-M-NNA3Z6", "mapping_kind": "activity_overlap", "scope": "partial_overlap", "target_id": "ACT-U-F3YZG8", "status": "active", "confidence": "medium", "notes": "Semantic mapping (confidence: 0.85): Green building construction maps to construction of new buildings, though the EU activity does not explicitly address green certification standards; both concern construction with sustainability crite" }, { "act_id": "ACT-M-1C9W6M", "mapping_kind": "activity_equivalence", "scope": "equal", "target_id": "ACT-U-C5MF88", "status": "active", "confidence": "medium", "notes": "Semantic mapping (confidence: 0.95): New buildings directly matches the EU Taxonomy activity for Construction of new buildings with identical scope and objective." }, { "act_id": "ACT-M-S4S5HG", "mapping_kind": "activity_overlap", "scope": "narrower", "target_id": "ACT-U-VQGWUW", "status": "active", "confidence": "medium", "notes": "Semantic mapping (confidence: 0.70): Climate-resilient agricultural warehouses are a specific type of new building construction with specialized flood-resistant design, more specific than the general construction of new buildings activit" }, { "act_id": "ACT-M-SUM2SW", "mapping_kind": "activity_overlap", "scope": "narrower", "target_id": "ACT-U-09ZZFV", "status": "active", "confidence": "medium", "notes": "Semantic mapping (confidence: 0.65): Heat-stress livestock shelter structures are specialized new building construction for agricultural climate adaptation, narrower in scope than general new building construction." }, { "act_id": "ACT-M-1APGJ4", "mapping_kind": "activity_equivalence", "scope": "equal", "target_id": "ACT-U-HAG019", "status": "active", "confidence": "medium", "notes": "Semantic mapping (confidence: 0.95): Green buildings new construction directly matches the EU activity for construction of new buildings under Climate Change Mitigation objective 7.1." }, { "act_id": "ACT-M-J3VSAA", "mapping_kind": "activity_equivalence", "scope": "equal", "target_id": "ACT-U-D5G8FX", "status": "active", "confidence": "medium", "notes": "Semantic mapping (confidence: 0.88): Green building construction directly aligns with construction of new buildings meeting climate mitigation objectives." }, { "act_id": "ACT-M-AWDKSE", "mapping_kind": "activity_equivalence", "scope": "equal", "target_id": "ACT-U-11EJ2E", "status": "active", "confidence": "medium", "notes": "Semantic mapping (confidence: 0.95): Both activities concern construction of new buildings with energy efficiency requirements; the Hong Kong activity specifies BEAM Plus Gold or above with energy criteria, aligning with the EU's climate" }, { "act_id": "ACT-M-U53BAW", "mapping_kind": "activity_equivalence", "scope": "equal", "target_id": "ACT-U-ZJYKGP", "status": "active", "confidence": "medium", "notes": "Semantic mapping (confidence: 0.90): Green building construction matches 'Construction of new buildings' with focus on climate change mitigation through sustainable/energy-efficient new construction." }, { "act_id": "ACT-M-X1JAP7", "mapping_kind": "activity_overlap", "scope": "partial_overlap", "target_id": "ACT-V-OW8UEC", "status": "active", "confidence": "medium", "notes": "Semantic mapping (confidence: 0.85): Construction of residential buildings maps to 'Construction of new buildings' for new buildings and 'Renovation of existing buildings' for existing buildings, though the EU activity lacks explicit res" }, { "act_id": "ACT-M-YHV9NC", "mapping_kind": "activity_overlap", "scope": "partial_overlap", "target_id": "ACT-U-TPY2Q1", "status": "active", "confidence": "medium", "notes": "Semantic mapping (confidence: 0.85): Construction of non-residential buildings maps to 'Construction of new buildings' for new structures, though the EU activity does not differentiate by building type (commercial/industrial)." }, { "act_id": "ACT-M-2CFC07", "mapping_kind": "activity_equivalence", "scope": "equal", "target_id": "ACT-U-LJV0PP", "status": "active", "confidence": "medium", "notes": "Semantic mapping (confidence: 0.98): Construction of new buildings exactly matches EU activity 7.1 with identical name, sector, and climate change mitigation objective." }, { "act_id": "ACT-M-3YS0W3", "mapping_kind": "activity_equivalence", "scope": "equal", "target_id": "ACT-U-RZFYAN", "status": "active", "confidence": "medium", "notes": "Semantic mapping (confidence: 0.95): Construction of new buildings is identically named and scoped in both taxonomies." } ], "to": [] } }