The Taxonomy Regulation empowers the Commission to adopt delegated and implementing acts to specify how competent authorities and market participants shall comply with the obligations laid down in the directive.
The Taxonomy Regulation tasks the Commission with establishing the actual list of environmentally sustainable activities by defining technical screening criteria for each environmental objective through delegated acts.
The Commission launched an IT tool on the EU taxonomy for sustainable activities (the ‘taxonomy compass’) that will facilitate the use of the taxonomy by allowing users to navigate easily through its contents.
Complementary Climate Delegated Act
On 15 July 2022, the Complementary Climate Delegated Act including, under strict conditions, specific nuclear and gas energy activities in the list of economic activities covered by the EU taxonomy was published in the Official Journal. It applies as of January 2023. The criteria for the specific gas and nuclear activities are in line with EU climate and environmental objectives and will help accelerate the shift from solid or liquid fossil fuels, including coal, towards a climate-neutral future.
- Press release
- Frequently asked questions
- Text of the Commission Delegated Regulation (EU) 2022/1214 of 9 March 2022 amending Delegated Regulation (EU) 2021/2139 as regards economic activities in certain energy sectors and Delegated Regulation (EU) 2021/2178 as regards specific public disclosures for those economic activities
- Factsheet: EU taxonomy accelerating sustainable investments
Disclosures Delegated Act
On 10 December 2021, the Delegated Act supplementing Article 8 of the Taxonomy Regulation was published in the Official Journal and is applicable from 1 January 2022. The delegated act specifies the content and presentation of information to be disclosed by undertakings subject to Article 19a or 29a of Directive 2013/34/EU (‘Accounting Directive’) concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation.
- Press release
- Text of the Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation. The delegated act was accompanied by 11 annexes
- Staff working document accompanying the Delegated Regulation supplementing Regulation (EU) 2020/852 by specifying the content and presentation of information to be disclosed by undertakings subject to Article 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation
- Frequently asked questions: What is the EU taxonomy Article 8 delegated act and how will it work in practice?
Climate Delegated Act
On 9 December 2021, a first delegated act on sustainable activities for climate change mitigation and adaptation objectives of the EU Taxonomy (“Climate Delegated Act”) was published in the Official Journal. The delegated act is applicable from 1 January 2022.
- Text of the Commission Delegated Regulation (EU) 2021/2139 of 4 June 2021 supplementing Regulation (EU) 2020/852 by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives
- Impact assessment accompanying the EU Taxonomy Climate Delegated Act
- Summary of the impact assessment accompanying the EU Taxonomy Climate Delegated Act
- Opinion of the Regulatory Scrutiny Board on the impact assessment accompanying the EU Taxonomy Climate Delegated Act
- Frequently asked questions on the EU Taxonomy Climate Delegated Act
- Factsheet: How does the EU Taxonomy fit within the sustainable finance framework?
- Frequently asked questions: What is the EU Taxonomy and how will it work in practice?
- Summary of the public feedback on the draft Delegated Act supplementing Regulation (EU) 2020/852 published on 20 November 2020
- Press release on the draft delegated act - 20 November 2020
- Text and annexes of the draft delegated act published on 20 November 2020
- Received feedback on the draft delegated act published on 20 November 2020
To facilitate the use and navigation through the EU Taxonomy, the Commission launched an IT tool on the EU taxonomy for sustainable activities (the EU Taxonomy Compass). The tool allows users to navigate easily through the contents of the Climate Delegated Act.