Institute for European Environmental Policy                                                                                                         Member of network of academics

Nástroje politiky a evaluace

Taxonomy – classification scheme for evaluation of sustainability in agriculture

How to prepare for the implementation of the EU Taxonomy in the agricultural sector in Czechia? Development of decision support tools and  regulatory Impact Assessment 

A number of sub-instruments are being developed to meet the EU’s environmental goals such as New Green Deal targets or achieving carbon neutrality, etc. One of them is the EU Taxonomy, which is a system for classifying economic activities according to their environmental impacts. The EU Taxonomy aims to encourage private investment in sustainable growth and contribute to a climate neutral economy in a number of different sectors. Agriculture is one of them.

The project will lead to the preparation of a suitable environment for implementation of the expected EU requirements for evaluation of sustainable management in agriculture and forestry, more precisely to the preparation of an evaluation classification scheme (the Taxonomy) for private companies with obligation to perform and publish such evaluation as well as for financial institutions and investors. Based on the analysis of appropriate data (IS RESTEP, other public or private data), LCA, carbon or water footprint methods etc. the project will create a methodology and a set of software tools for entrepreneurs and financial institutions. The part of the project will also lead to a complex material for the Ministry of Agriculture to facilitate the establishment of the whole taxonomy system.

The IEEP team will focus on institutional analysis and impact assessment of the implementation of the EU Taxonomy in the field of agriculture. Therefore, an analysis of potential conflicts and barriers related to the implementation of the sustainable agriculture classification system will be carried out in relation to key actors (MoA, MoE, farmers, credit and insurance providers, investors, etc.) and the overall impacts of the implementation will be evaluated in relation to the resulting draft sustainable agriculture classification system in the form of a document similar to the RIA reports.


Funding agency: Ministry of Agriculture of the Czech Republic
Duration: 01/2022–12/2025
Contact person: Jan Macháč, e-mail:
Researchers: Jan Macháč, Martin Špaček, Jan Brabec, Eliška Mičová, Lenka Zaňková (Zemková)
In cooperation with: Czech University of Life Science Prague

Research Institute for Soil and Water Conservation

ECO trend s. r. o.


The Cash Flow Potential Analysis of the Operational Programme Enterprise and Innovation for Competitiveness According to Applicants’ Size: The Optimization Suggestion According to Cost Effectiveness and Thematic Goals

Impact analysis of the limited allocation of funds for large enterprises under the Operational Program Enterprise and Innovation for Competitiveness (OPPIK).

According to the decision of the European Commission (C 2015, 3039) the support of large enterprises can reach (after considering all exceptions and other circumstances) only less than 30 % of this operational programme’s financial allocation. This restriction threatens the ability to use spendable funds of the programme to reach its goals. One of these goals is to reach substantial energy savings thanks to specific goals 3.2 and 3.5. The ex-post analysis of the projects funded in the last programming period (2007–2013) was conducted including the calculation of the probable effects of OPPIK with the given rules of the current programme on both small and large enterprises in this programming period (2014–2020). The analysis of absorption capacity was also conducted for some priority axes and legal correctness analysis of the current OPPIK’s rules.

Funding Agency: Národní centrum energetických úspor, z. s. (National Center for Energy Savings)
Duration: 2015-2016
Contact Person: Ondřej Vojáček (email:
Researchers: Ondřej Vojáček, Jiří Louda, Jan Macháč, Lenka Zemková, Ladislav Sobotka, Petr Krautwurm
In Cooperation with: IREAS Energy, s. r. o.; CTU in Prague, Faculty of Mechanical Engineering, Department of Management and Economics
Use of Results: The main conclusions can be summarized as follows: reduction of the support for large enterprises is not reasonable, because: a) it impedes effective reaching of the given and authorized OPPIK’s goals, b) it impedes the support of SME’s that are included in the definition of large enterprises and c) it is against the legal framework (par. 3, Regulation no. 1301/2013). The institute of the “Programme Change”, regulated in art. 30, Regulation 1303/2013, can be used as a possible corrective measure of this legal contradiction with the EU regulation. With better adjustment of the programme from the viewpoint of both small and large enterprise support it would be possible to reach significantly higher effects (especially in energy saving), than it is predicted by OPPIK’s programme document, namely in final energy consumption savings as large as 28, 4 PJ per year (instead of the current prediction of 17, 5 PJ) and in primary energy savings as large as 10, 9 PJ per year instead of the current 6, 5 PJ per year (40% more). The output was used by the Ministry of Industry and Trade to negotiate with the EU on setting up OPPIK conditions. This negotiation based on results of the analysis was successful, thus the conditions was revised. 


Analysis of the Cost Incurred by Private Entities for Reporting Data to the Integrated Pollution Register

Calculation of compliance regulatory costs of companies related to the reporting of data into the Integrated Pollution Register.

The IEEP team, in cooperation with VYCERRO, carried out a representative survey of randomly selected sample operators (especially medium and large enterprises) on the additional costs of reporting data to the Integrated Pollution Register (so-called compliance regulatory costs). The main identified categories according to the contribution to the total compliance costs were labor costs, outsourcing (outsourcing costs) and costs of measurement and software. The study aimed to answer questions what is the amount and structure of these costs (in overall terms and broken down by different categories of obligated entities) and what are the main factors determining the cost level.

Funding Agency: Czech Ministry of the Environment
Duration: 2011–2012
Contact Person: Lenka Slavíková; e-mail:
Researchers: Lenka Slavíková, Eliška Vejchodská, Jan Slavík, Vítězslav Malý; Tomáš Oršulák
In Cooperation with: VYCERRO
Outputs: Vejchodská E., Slavíková L., Malý V. (2016): Evaluating the Regulatory Burden: Pollutant Release and Transfer Reporting Costs. Prague Economic Papers 26/6: 671-685.
Downloads: Evaluating the Regulatory Burden: Pollutant Release and Transfer Reporting Costs (pdf)
Use of Results: The analysis showed that (i) the compliance cost of reporting data to the Integrated Pollution Register (IRZ) is almost CZK 48 million, 22% of which is related to the fulfillment of obligations under the E-PRTR Regulation and 78% in the fulfillment of the obligations stipulated by the Czech legislation. (ii) The average cost incurred by 1 entity (establishment) is almost CZK 10 thousand. However, taking into account the median, this value falls to CZK 6.4 thousand. When removing 10% of the minimum and maximum values, the average is CZK 6.2 thousand. The occurrence of extremely high values ​​affecting average results must be taken into account when interpreting the results obtained. (iii) The compliance costs include wage costs (45%), outsourcing (18%) and measurement and software costs (37%). (iv) Respondents representing mandatory entities are mostly satisfied with the clarity and simplicity of the IRZ system, but they feel it is not a good tool for informing the general public.


Regulatory Impact Assessment (RIA) – Draft of End-of-Life Products Act, Amendment to the Funeral Law and Impact Assessment of Multi-Annual Public Projects

Implementation of regulatory impact assessment of selected laws and regulation instruments in the Czech Republic.

IEEP regularly deals with regulatory impact assessment (RIA process) of Czech draft laws and other regulatory instruments:

  • In 2015 – 2016 IEEP carried out the RIA of the draft law on end-of-life products for the Czech Ministry of the Environment.
  • In 2015 IEEP elaborated the RIA of the Act No. 256/2001 Coll., the funeral law for the Ministry of Regional Development.
  • In 2007, IEEP carried out an impact assessment of the regulation for public projects and programs, including a proposal for a single RIA procedure / methodology for the Ministry of the Interior of the Czech Republic.
Funding Agency: Czech Ministry of the Environment, Czech Ministry of Regional Development, Czech Ministry of the Interior 
Contact Person: Jiřina Jílková (
Researchers: Aleš Pecka, Radek Soběhart, Leoš Vítek, František Ochrana 
In Cooperation with: The outputs are materials for decision making by the state administration.


COMETR: Competitiveness Effects of Environmental Tax Reforms

Implementation of environmental taxes in EU countries – analysis of the specifics of the new Member States.

The project was focused on a detailed analysis of the energy-intensive industries in the countries of the European Union and examined the short-term and long-term effects of so-called “green tax reforms” on these sectors. The complexity of the analysis consisted in the use of various methodological approaches, including extensive econometric models and case studies.

Funding Agency: 6th Framework Programme
Duration: 2004–2007
Contact Person: Jiřina Jílková (
Researchers: Jan Brůha, Jiřina Jílková, Vítězslav Píša
In Cooperation with: Cambridge Econometrics (United Kingdom), Policy Studies Institute – PSI (United Kingdom), Economic and Social Research Institute – ESRI (Ireland), Vienna Institute for International Economic Studies – WIIW (Austria)
Outputs: More on the project website.
Downloads: Cometr Summary Report (pdf)
Web-site: Project COMETR website


Macroeconomic Modelling of Government Interventions in the Field of Environmental Protection and their Impacts on the Macroeconomic Aggregates of the Czech Republic

Analyzing the influences of implemented administrative and economic instruments of environmental protection on macroeconomic aggregates (GDP and inflation rate).

Dynamic changes in environmental protection during the transformation period had a significant impact on macroeconomic variables in the Czech Republic. The introduction of strict limits for dangerous substances emissions or increased demands on the quality of water treatment plants caused considerable additional investments and costs for enterprises and households. It implicitly influenced the values chosen for macro-aggregates, e. g. growth of GDP or the inflation rate.
The aim of the project was to model the expected changes in state environmental policyv in the Czech Republic.

Funding Agency: Czech Ministry of the Environment
Duration: 2004-2005
Contact Person: Lenka Slavíková (
Researchers: Jan Pavel, Jan Slavík, Jan Brůha, Lenka Čamrová (Slavíková); Milan Ščasný; Eva Tošovská
In Cooperation with: Environment Centre-Charles University (Centrum pro otázky životního prostředí UK)
Outputs: Pavel J. (ed.) (2006): Národohospodářské modely dopadů opatření politiky životního prostředí na makroekonomické agregáty v České republice (Macroeconomic modelling of government interventions in the field of environmental protection and their impacts on the macroeconomic aggregates of the Czech Republic), Praha: IEEP VŠE, ISBN 80–86684–40–7.
Use of Results: The main output of the project was a macroeconomic model which enables the realization of an ex-ante evaluation of state interventions in the environmental field from the point of view of their macroeconomic impact.