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Implementing and delegated acts - Taxonomy Regulation

Find links to implementing and delegated acts for Regulation (EU) 2020/852 (Taxonomy) on the establishment of a framework to facilitate sustainable investment.

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 educational and user-friendly website – the EU taxonomy navigator - offering a series of online tools to help users better understand what the EU taxonomy is in a simple and practical manner, which activities/sectors and technical screening criteria are covered, and how the reporting obligations work in practice.

Environmental Delegated Act

On 5 April 2023, the Commission launched a four-week feedback period on a new set of EU taxonomy criteria for economic activities making a substantial contribution to one or more of the non-climate environmental objectives, namely: sustainable use and protection of water and marine resources, transition to a circular economy, pollution prevention and control and protection and restoration of biodiversity and ecosystems. The Commission is also consulting on proposed amendments to the Taxonomy Climate Delegated Act, covering the environmental objectives of climate change mitigation and adaptation, and on the Taxonomy Disclosures Delegated Act. The criteria are informed to a very large extent by the recommendations of the Platform on Sustainable Finance, published in March and November 2022.

Contribute to the call for feedback running until 3 May 2023

The draft Taxonomy Delegated Acts presented in this call for feedback include several activities spanning over various economic sectors substantially contributing to all six environmental objectives of the Taxonomy Regulation, where only some of the activities may be of relevance to you. To facilitate your feedback process, please find here an overview of included activities per sector and environmental objective.

When replying to this call for feedback, many thanks for using the dedicated Template present on the Have your say portal for providing your feedback on the draft Taxonomy Delegated Acts.

We invite you to limit your feedback only to the content of the draft Taxonomy Delegated Acts subject to this call for feedback. Any other comment, including suggestions to add new activities will not be considered. A specific mechanism to channel these requests will be made available on the Commission website in the future.

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.

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.

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.

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.

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