EU Environmental Taxonomy: New delegated acts published in the EU Official Journal

On 21 November 2023, two new delegated acts to the EU Environmental Taxonomy Regulation (Regulation (EU) 2020/852) were published in the EU Official Journal.

The first delegated act contains the Delegated Regulation (EU) 2023/2486 with seven annexes. The first four annexes contain new technical screening criteria for the four non-climate related environmental objectives. Annexes five to seven contain amendments to Delegated Regulation (EU) 2021/2178 on reporting.

The second delegated act contains the Delegated Regulation (EU) 2023/2485 with two annexes and amends Delegated Regulation (EU) 2021/2139 regarding the two climate-related environmental objectives. The two annexes contain new technical screening criteria that relate to both taxonomy eligible economic activities and new economic activities.

The ASCG will continue to engage with developments on EU environmental taxonomy. In the past, we held thirteen user forums on the EU Environmental Taxonomy Regulation with our member companies and associations. The problems and possible solutions discussed in the user forums were forwarded to the European Commission in the form of submissions. Some of the issues raised in the submissions are also addressed in the FAQ documents published by the European Commission. Additional information can be found on the relevant ASCG project page.