(Only in Italian)
The Delegated Regulation complements Regulation (EU) 2020/852 on the establishment of a framework to facilitate sustainable investment (Taxonomy Regulation) by setting out the criteria for technical screening to determine:
  • when an economic activity contributes substantially: to the sustainable use and protection of water and marine resources, to the transition to a circular economy, to pollution prevention and control or to the protection and restoration of biodiversity and ecosystems, and
  • when it does not cause significant harm to any other environmental objectives.
These technical screening criteria are in addition to those laid down in Delegated Regulation (EU) 2021/2139 related to climate change mitigation or adaptation and to not significantly harm any other environmental objective.
The Delegated Regulation also amends Delegated Regulation (EU) 2021/2178 on the reporting of environmentally friendly economic activities with regard to the public disclosure of specific information on these economic activities.
The new technical screening criteria of the Taxonomy Regulation will apply from 1 January 2024, and note the different and later deadlines in Article 5 of the Delegated Regulation (EU) 2021/2178.