Taxonomies of "sustainable development" and "green" projects as legal instruments for achieving sustainable development goals and "green legislation"

The article is devoted to a new tool of Russian legislation and law enforcement practice – the taxonomy of "sustainable development" and "green" projects. The subject of the study is the understanding of the prerequisites for the adoption and regulatory content of the taxonomy, determining its significance for the development of legal regulation in the light of the concept of sustainable development, as well as its practical value for increasing investments in "green" and "sustainable" infrastructure, improving social and environmental indicators of the population. The relevance of the study is related to the lack of precisely the normative tools for the qualification of "sustainable development" projects, "green" and "climate" projects has long been considered one of the main barriers hindering the development of the Russian market of "sustainable" and "green" financing, as well as increasing demands for streamlining approaches to such projects. The main research methods were general scientific methods - formal-logical, systemic and functional. Special attention is paid to the comparative legal analysis of the taxonomies of Russia, Kazakhstan and China. The Russian taxonomy has laid the regulatory foundation for the market of sustainable, including green financing in the Russian Federation, and has the potential to contribute to the expansion of its scale. And although through its adoption, the fundamental problem of ensuring sustainable development has not been solved in the legal field. Nevertheless, it introduced terminological (conceptual) certainty, reduced the asymmetry of the goals and objectives of legal regulation of investment and environmental relations, which is also an extremely important task of legal regulation. In the absence of clear goal-setting and normative definitions, new legal and economic categories are given different meanings, which negatively affects the emerging regulation of this sphere of relations. Future tasks related to the development of optimal legal structures for regulating relations arising from the preparation and implementation of projects of "sustainable" development and "green" projects will be solved more effectively, largely due to the foundations laid by the Russian taxonomy.

sustainable development, taxonomy of projects, sustainable development projects, green projects, infrastructure projects, greening of legislation, national development goals, regions of Russia, green investments, sustainable investments