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2022/2594(DEA) Amending the Taxonomy Climate Delegated Act and the Taxonomy Disclosures Delegated Act

Progress: Procedure completed - delegated act enters into force

RoleCommitteeRapporteurShadows
Joint Responsible Committee [] HANSEN Christophe (icon: EPP EPP), PIETIKÄINEN Sirpa (icon: EPP EPP), KARAS Othmar (icon: EPP EPP), TANG Paul (icon: S&D S&D), REGNER Evelyn (icon: S&D S&D), SEMEDO Monica (icon: Renew Renew), SØGAARD-LIDELL Linea (icon: Renew Renew), EICKHOUT Bas (icon: Greens/EFA Greens/EFA), ANDRESEN Rasmus (icon: Greens/EFA Greens/EFA), HAIDER Roman (icon: ID ID), PAPADIMOULIS Dimitrios (icon: The Left The Left), MACMANUS Chris (icon: The Left The Left), AUBRY Manon (icon: The Left The Left), WALLACE Mick (icon: The Left The Left), GUSMÃO José (icon: The Left The Left), SCHIRDEWAN Martin (icon: The Left The Left)
Joint Responsible Committee [] BERNHUBER Alexander (icon: EPP EPP), BONAFÈ Simona (icon: S&D S&D), WIESNER Emma (icon: Renew Renew), THUN UND HOHENSTEIN Róża (icon: Renew Renew), HOJSÍK Martin (icon: Renew Renew), GAMON Claudia (icon: Renew Renew), TOUSSAINT Marie (icon: Greens/EFA Greens/EFA), BLOSS Michael (icon: Greens/EFA Greens/EFA), PAULUS Jutta (icon: Greens/EFA Greens/EFA), ERNST Cornelia (icon: The Left The Left), VILLUMSEN Nikolaj (icon: The Left The Left), BJÖRK Malin (icon: The Left The Left), VILLANUEVA RUIZ Idoia (icon: The Left The Left), MODIG Silvia (icon: The Left The Left), MATIAS Marisa (icon: The Left The Left), KOKKALIS Petros (icon: The Left The Left), HAZEKAMP Anja (icon: The Left The Left), BOMPARD Manuel (icon: The Left The Left)
Lead committee dossier:
Legal Basis:
RoP 114-p03, RoP 59

Events

2022/07/19
   EP - Delegated act not objected by Parliament
2022/07/05
   EP - Debate in Parliament
Documents
Go to the page
2022/07/04
   European Commission - Document attached to the procedure
Documents
C(2022)4767
2022/06/27
   European Parliament - Motion for a resolution objecting delegated act
Documents
B9-0338/2022
2022/04/07
   EP - HANSEN Christophe (EPP) appointed as rapporteur in []
2022/04/07
   EP - PIETIKÄINEN Sirpa (EPP) appointed as rapporteur in []
2022/04/07
   EP - KARAS Othmar (EPP) appointed as rapporteur in []
2022/04/07
   EP - TANG Paul (S&D) appointed as rapporteur in []
2022/04/07
   EP - REGNER Evelyn (S&D) appointed as rapporteur in []
2022/04/07
   EP - SEMEDO Monica (Renew) appointed as rapporteur in []
2022/04/07
   EP - SØGAARD-LIDELL Linea (Renew) appointed as rapporteur in []
2022/04/07
   EP - EICKHOUT Bas (Greens/EFA) appointed as rapporteur in []
2022/04/07
   EP - ANDRESEN Rasmus (Greens/EFA) appointed as rapporteur in []
2022/04/07
   EP - HAIDER Roman (ID) appointed as rapporteur in []
2022/04/07
   EP - PAPADIMOULIS Dimitrios (The Left) appointed as rapporteur in []
2022/04/07
   EP - MACMANUS Chris (The Left) appointed as rapporteur in []
2022/04/07
   EP - AUBRY Manon (The Left) appointed as rapporteur in []
2022/04/07
   EP - WALLACE Mick (The Left) appointed as rapporteur in []
2022/04/07
   EP - GUSMÃO José (The Left) appointed as rapporteur in []
2022/04/07
   EP - SCHIRDEWAN Martin (The Left) appointed as rapporteur in []
2022/04/07
   EP - BERNHUBER Alexander (EPP) appointed as rapporteur in []
2022/04/07
   EP - BONAFÈ Simona (S&D) appointed as rapporteur in []
2022/04/07
   EP - WIESNER Emma (Renew) appointed as rapporteur in []
2022/04/07
   EP - THUN UND HOHENSTEIN Róża (Renew) appointed as rapporteur in []
2022/04/07
   EP - HOJSÍK Martin (Renew) appointed as rapporteur in []
2022/04/07
   EP - GAMON Claudia (Renew) appointed as rapporteur in []
2022/04/07
   EP - TOUSSAINT Marie (Greens/EFA) appointed as rapporteur in []
2022/04/07
   EP - BLOSS Michael (Greens/EFA) appointed as rapporteur in []
2022/04/07
   EP - PAULUS Jutta (Greens/EFA) appointed as rapporteur in []
2022/04/07
   EP - ERNST Cornelia (The Left) appointed as rapporteur in []
2022/04/07
   EP - VILLUMSEN Nikolaj (The Left) appointed as rapporteur in []
2022/04/07
   EP - BJÖRK Malin (The Left) appointed as rapporteur in []
2022/04/07
   EP - VILLANUEVA RUIZ Idoia (The Left) appointed as rapporteur in []
2022/04/07
   EP - MODIG Silvia (The Left) appointed as rapporteur in []
2022/04/07
   EP - MATIAS Marisa (The Left) appointed as rapporteur in []
2022/04/07
   EP - KOKKALIS Petros (The Left) appointed as rapporteur in []
2022/04/07
   EP - HAZEKAMP Anja (The Left) appointed as rapporteur in []
2022/04/07
   EP - BOMPARD Manuel (The Left) appointed as rapporteur in []
2022/03/23
   EP - Committee referral announced in Parliament
2022/03/23
   EP - Referral to joint committee announced in Parliament
2022/03/10
   Initial period for examining delegated act 4.0 month(s)
2022/03/09
   EC - Non-legislative basic document published
Details

The purpose of this Delegated Regulation on Climate Taxonomy is to complement Commission Delegated Regulation (EU) 2021/2139 and Delegated Regulation (EU) 2021/2178 in order to help financial markets and investors to identify, subject to strict conditions, relevant gas and nuclear activities that are necessary for the transition of Member States' energy systems to climate neutrality.

Background

Regulation (EU) 2020/852 of the European Parliament and of the Council establishes the framework for the creation of the EU Taxonomy of environmentally sustainable economic activities. The Taxonomy Regulation provides that these economic activities should comply with the technical screening criteria set out in the delegated acts adopted by the Commission.

The Taxonomy Climate Delegated Act (Delegated Regulation (EU) 2021/2139) was adopted on 4 June 2021. On 6 July 2021, the Commission also adopted a delegated act on the information to be disclosed in relation to taxonomy (Delegated Regulation (EU) 2021/2178).

The Taxonomy Climate Delegated Act sets out technical screening criteria for economic activities having the potential to contribute to climate change mitigation and climate change adaptation in most sectors. However, not all relevant sectors and activities have been covered in that Delegated Act. Notably, it was not possible to take a decision as to the inclusion of nuclear energy in the Taxonomy Climate Delegated Act due to the need to deepen the assessment of the ‘do no significant harm’ aspects of nuclear energy, which was ongoing at the time.

As regards natural gas, the Commission announced that further reflection was needed on how to address the role of gas in the decarbonisation of the Union’s economy.

On the basis of scientific advice and the current state of developments, the Commission recognises that fossil gas and nuclear power generation activities can contribute to the decarbonisation of the EU economy.

Content

The purpose of this delegated act is to complement the Taxonomy Climate Delegated Act. It sets out the technical screening criteria for climate mitigation objectives and climate change adaptation for additional economic activities in the energy sectors, in particular the natural gas and nuclear energy sectors , which were not initially included in the Taxonomy Climate Delegated Act. These technical screening criteria are set in accordance with the requirements of Article 19 of the Taxonomy Regulation.

The amendments to Delegated Regulation (EU) 2021/2139 and Delegated Regulation (EU) 2021/2178 do not mandate any investments but are intended to help financial markets and investors to identify, subject to strict conditions, relevant gas and nuclear related activities needed for the transition of the Member States' energy systems towards climate neutrality in line with Union climate goals and commitments.

These strict conditions are: (i) for both gas and nuclear activities, that they contribute to the transition to climate neutrality; (ii) for nuclear activities, that they meet nuclear and environmental safety requirements; and (iii) for gas activities, that they contribute to the transition from coal to renewable energy sources. Other more specific conditions, set out in the complementary delegated act will also apply to all these activities.

To increase market transparency and improve investor information , this delegated act also provides for specific disclosure requirements for the natural gas and nuclear energy sectors and amends the delegated act on information to be published in relation to the taxonomy to this effect so that investors can identify which investment opportunities include gas or nuclear activities and make informed choices.

Non-legislative basic document

Documents
C(2022)00631

Documents

  • Debate in Parliament: Go to the page
  • Document attached to the procedure: C(2022)4767
  • Motion for a resolution objecting delegated act: B9-0338/2022
  • Non-legislative basic document published: C(2022)00631
  • Motion for a resolution objecting delegated act: B9-0338/2022
  • Document attached to the procedure: C(2022)4767

Activities

Votes

Objection, conformément à l’article 111, paragraphe 3: Modification de l’acte délégué relatif au volet climatique de la taxinomie et de l’acte délégué relatif aux informations à publier en lien avec la taxinomie - Objection pursuant to Rule 111(3): Amending the Taxonomy Climate Delegated Act and the Taxonomy Disclosures Delegated Act - Einwand gemäß Artikel 111 Absatz 3 GO: Änderung des delegierten Rechtsakts zur Klimataxonomie und des delegierten Rechtsakts zur Offenlegung der Taxonomie - B9-0338/2022 - Proposition de résolution #

2022/07/06 Outcome: -: 328, +: 278, 0: 33
DE PT AT ES LU LT DK BE SE IE EL LV CY NL FI HR MT SI EE SK HU BG IT CZ FR RO PL
Total
86
18
17
55
6
10
13
21
19
12
18
7
6
28
13
12
4
8
7
12
17
15
70
20
68
29
48
icon: S&D S&D
132

Germany S&D

13

Portugal S&D

9

Austria S&D

5

Spain S&D

21

Luxembourg S&D

For (1)

Marc ANGEL
1

Lithuania S&D

2

Denmark S&D

3

Belgium S&D

3

Sweden S&D

5

Greece S&D

Abstain (1)

Eva KAILI
2

Latvia S&D

2

Cyprus S&D

Against (1)

Costas MAVRIDES

Abstain (1)

Demetris PAPADAKIS
2

Netherlands S&D

6

Finland S&D

Against (1)

Eero HEINÄLUOMA
2

Croatia S&D

4

Malta S&D

3

Slovenia S&D

For (1)

Matjaž NEMEC

Abstain (1)

Milan BRGLEZ
2

Estonia S&D

2

Slovakia S&D

2

Hungary S&D

Against (1)

Attila ARA-KOVÁCS
3

Bulgaria S&D

For (1)

Elena YONCHEVA
3

Italy S&D

16

Czechia S&D

Against (1)

Radka MAXOVÁ
1

France S&D

6

Romania S&D

7

Poland S&D

For (1)

Robert BIEDROŃ

Against (1)

Leszek MILLER
7
icon: Verts/ALE Verts/ALE
67

Germany Verts/ALE

24

Portugal Verts/ALE

1

Austria Verts/ALE

2

Spain Verts/ALE

3

Luxembourg Verts/ALE

For (1)

Tilly METZ
1

Lithuania Verts/ALE

For (1)

Bronis ROPĖ

Abstain (1)

Stasys JAKELIŪNAS
2

Denmark Verts/ALE

1

Belgium Verts/ALE

3

Sweden Verts/ALE

3

Ireland Verts/ALE

2

Netherlands Verts/ALE

3

Finland Verts/ALE

3

Italy Verts/ALE

3

Czechia Verts/ALE

3

France Verts/ALE

12

Poland Verts/ALE

For (1)

Sylwia SPUREK
1
icon: The Left The Left
33

Germany The Left

4

Portugal The Left

3

Spain The Left

6

Denmark The Left

1

Belgium The Left

For (1)

Marc BOTENGA
1

Sweden The Left

For (1)

Malin BJÖRK
1

Ireland The Left

4

Greece The Left

5

Cyprus The Left

2

Netherlands The Left

For (1)

Anja HAZEKAMP
1

Finland The Left

For (1)

Silvia MODIG
1

Czechia The Left

Against (1)

Kateřina KONEČNÁ
1

France The Left

Abstain (1)

Emmanuel MAUREL
3
icon: NI NI
35

Germany NI

Against (1)

Jörg MEUTHEN
2

Spain NI

3

Greece NI

2

Latvia NI

1

Croatia NI

Against (1)

Mislav KOLAKUŠIĆ

Abstain (1)

Ivan Vilibor SINČIĆ
2

Slovakia NI

2

Hungary NI

12

Italy NI

Against (1)

Francesca DONATO
9

France NI

Against (1)

Nicolas BAY

Abstain (1)

Maxette PIRBAKAS
2
icon: Renew Renew
95

Germany Renew

6

Austria Renew

For (1)

Claudia GAMON
1

Spain Renew

6

Luxembourg Renew

2

Lithuania Renew

1

Denmark Renew

6

Belgium Renew

Abstain (1)

Frédérique RIES
4

Sweden Renew

Against (1)

Karin KARLSBRO
3

Ireland Renew

For (1)

Barry ANDREWS

Against (1)

Billy KELLEHER
2

Greece Renew

1

Latvia Renew

For (1)

Ivars IJABS
1

Netherlands Renew

7

Finland Renew

2

Croatia Renew

Abstain (1)

Valter FLEGO
1

Slovenia Renew

2

Estonia Renew

3

Slovakia Renew

3

Hungary Renew

2

Bulgaria Renew

3

Italy Renew

For (1)

Marco ZULLO

Against (1)

Nicola DANTI
2

Czechia Renew

5

France Renew

23

Romania Renew

8

Poland Renew

1
icon: ID ID
57

Germany ID

7

Austria ID

3

Denmark ID

For (1)

Peter KOFOD
1

Belgium ID

3

Netherlands ID

Against (1)

Marcel de GRAAFF
1

Finland ID

2

Estonia ID

Against (1)

Jaak MADISON
1

Italy ID

23

Czechia ID

Against (2)

Hynek BLAŠKO, Ivan DAVID
2

France ID

14
icon: ECR ECR
62

Germany ECR

Against (1)

Lars Patrick BERG
1

Spain ECR

4

Lithuania ECR

Against (1)

Waldemar TOMASZEWSKI
1

Belgium ECR

3

Sweden ECR

3

Greece ECR

Against (1)

Emmanouil FRAGKOS
1

Latvia ECR

2

Netherlands ECR

5

Croatia ECR

Against (1)

Ladislav ILČIĆ
1

Slovakia ECR

Against (1)

Eugen JURZYCA
1

Bulgaria ECR

2

Italy ECR

8

Czechia ECR

4

Romania ECR

Against (1)

Cristian TERHEŞ
1

Poland ECR

25
icon: PPE PPE
158

Germany PPE

29

Portugal PPE

5

Austria PPE

Against (1)

Angelika WINZIG
6

Spain PPE

12

Luxembourg PPE

2

Lithuania PPE

Abstain (1)

Rasa JUKNEVIČIENĖ
4

Denmark PPE

Against (1)

Pernille WEISS
1

Belgium PPE

4

Sweden PPE

4

Ireland PPE

4

Greece PPE

7

Latvia PPE

For (1)

Inese VAIDERE
1

Cyprus PPE

2

Netherlands PPE

For (1)

Peter van DALEN
5

Finland PPE

3

Croatia PPE

4

Malta PPE

Abstain (1)

David CASA
1

Slovenia PPE

Abstain (1)

Ljudmila NOVAK
4

Estonia PPE

Against (1)

Riho TERRAS
1

Slovakia PPE

Abstain (1)

Vladimír BILČÍK
4

Bulgaria PPE

For (1)

Radan KANEV
7

Italy PPE

9

Czechia PPE

4

France PPE

8

Romania PPE

13

Poland PPE

14

History

(these mark the time of scraping, not the official date of the change)

2024-12-18Show (11) Changes | Timetravel
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Initial period for examining delegated act 4 month(s)
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  • Supplementing
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2024-07-11Show (4) Changes | Timetravel
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Rules of Procedure EP 114-p03
procedure/legal_basis/0
Rules of Procedure EP 111-p03
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Rules of Procedure EP 59
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Rules of Procedure EP 58
2024-07-10Show (4) Changes | Timetravel
procedure/legal_basis/0
Rules of Procedure EP 114-p03
procedure/legal_basis/0
Rules of Procedure EP 111-p03
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Rules of Procedure EP 59
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Rules of Procedure EP 58
2024-07-09Show (4) Changes | Timetravel
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Rules of Procedure EP 114-p03
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Rules of Procedure EP 111-p03
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Rules of Procedure EP 59
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Rules of Procedure EP 58
2024-07-08Show (4) Changes | Timetravel
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Rules of Procedure EP 114-p03
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Rules of Procedure EP 111-p03
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Rules of Procedure EP 59
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2024-07-07Show (4) Changes | Timetravel
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Rules of Procedure EP 114-p03
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Rules of Procedure EP 111-p03
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Rules of Procedure EP 59
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Rules of Procedure EP 58
2024-07-06Show (4) Changes | Timetravel
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Rules of Procedure EP 114-p03
procedure/legal_basis/0
Rules of Procedure EP 111-p03
procedure/legal_basis/1
Rules of Procedure EP 59
procedure/legal_basis/1
Rules of Procedure EP 58
2024-07-05Show (4) Changes | Timetravel
procedure/legal_basis/0
Rules of Procedure EP 114-p03
procedure/legal_basis/0
Rules of Procedure EP 111-p03
procedure/legal_basis/1
Rules of Procedure EP 59
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Rules of Procedure EP 58
2023-12-08Show (2) Changes | Timetravel
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2022-07-19Show (2) Changes | Timetravel
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2022-07-08Show (4) Changes | Timetravel
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  • date: 2022-07-06T00:00:00 title: Vote in plenary scheduled
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2022-07-04Show (1) Changes | Timetravel
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2022-07-01Show (3) Changes | Timetravel
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2022-06-28Show (4) Changes | Timetravel
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2022-06-24Show (2) Changes | Timetravel
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2022-06-15Show (1) Changes | Timetravel
committees/0/rapporteur
  • name: BERNHUBER Alexander date: 2022-04-07T00:00:00 group: Group of European People's Party abbr: EPP
  • name: HANSEN Christophe date: 2022-04-07T00:00:00 group: Group of European People's Party abbr: EPP
  • name: KARAS Othmar date: 2022-04-07T00:00:00 group: Group of European People's Party abbr: EPP
  • name: PIETIKÄINEN Sirpa date: 2022-04-07T00:00:00 group: Group of European People's Party abbr: EPP
  • name: BONAFÈ Simona date: 2022-04-07T00:00:00 group: Group of Progressive Alliance of Socialists and Democrats abbr: S&D
  • name: REGNER Evelyn date: 2022-04-07T00:00:00 group: Group of Progressive Alliance of Socialists and Democrats abbr: S&D
  • name: TANG Paul date: 2022-04-07T00:00:00 group: Group of Progressive Alliance of Socialists and Democrats abbr: S&D
  • name: GAMON Claudia date: 2022-04-07T00:00:00 group: Renew Europe group abbr: Renew
  • name: HOJSÍK Martin date: 2022-04-07T00:00:00 group: Renew Europe group abbr: Renew
  • name: SEMEDO Monica date: 2022-04-07T00:00:00 group: Renew Europe group abbr: Renew
  • name: SØGAARD-LIDELL Linea date: 2022-04-07T00:00:00 group: Renew Europe group abbr: Renew
  • name: THUN UND HOHENSTEIN Róża date: 2022-04-07T00:00:00 group: Renew Europe group abbr: Renew
  • name: WIESNER Emma date: 2022-04-07T00:00:00 group: Renew Europe group abbr: Renew
  • name: ANDRESEN Rasmus date: 2022-04-07T00:00:00 group: Group of the Greens/European Free Alliance abbr: Verts/ALE
  • name: BLOSS Michael date: 2022-04-07T00:00:00 group: Group of the Greens/European Free Alliance abbr: Verts/ALE
  • name: EICKHOUT Bas date: 2022-04-07T00:00:00 group: Group of the Greens/European Free Alliance abbr: Verts/ALE
  • name: PAULUS Jutta date: 2022-04-07T00:00:00 group: Group of the Greens/European Free Alliance abbr: Verts/ALE
  • name: TOUSSAINT Marie date: 2022-04-07T00:00:00 group: Group of the Greens/European Free Alliance abbr: Verts/ALE
  • name: HAIDER Roman date: 2022-04-07T00:00:00 group: Identity and Democracy abbr: ID
  • name: AUBRY Manon date: 2022-04-07T00:00:00 group: The Left group in the European Parliament - GUE/NGL abbr: GUE/NGL
  • name: BJÖRK Malin date: 2022-04-07T00:00:00 group: The Left group in the European Parliament - GUE/NGL abbr: GUE/NGL
  • name: BOMPARD Manuel date: 2022-04-07T00:00:00 group: The Left group in the European Parliament - GUE/NGL abbr: GUE/NGL
  • name: ERNST Cornelia date: 2022-04-07T00:00:00 group: The Left group in the European Parliament - GUE/NGL abbr: GUE/NGL
  • name: GUSMÃO José date: 2022-04-07T00:00:00 group: The Left group in the European Parliament - GUE/NGL abbr: GUE/NGL
  • name: HAZEKAMP Anja date: 2022-04-07T00:00:00 group: The Left group in the European Parliament - GUE/NGL abbr: GUE/NGL
  • name: KOKKALIS Petros date: 2022-04-07T00:00:00 group: The Left group in the European Parliament - GUE/NGL abbr: GUE/NGL
  • name: MACMANUS Chris date: 2022-04-07T00:00:00 group: The Left group in the European Parliament - GUE/NGL abbr: GUE/NGL
  • name: MATIAS Marisa date: 2022-04-07T00:00:00 group: The Left group in the European Parliament - GUE/NGL abbr: GUE/NGL
  • name: MODIG Silvia date: 2022-04-07T00:00:00 group: The Left group in the European Parliament - GUE/NGL abbr: GUE/NGL
  • name: PAPADIMOULIS Dimitrios date: 2022-04-07T00:00:00 group: The Left group in the European Parliament - GUE/NGL abbr: GUE/NGL
  • name: SCHIRDEWAN Martin date: 2022-04-07T00:00:00 group: The Left group in the European Parliament - GUE/NGL abbr: GUE/NGL
  • name: VILLANUEVA RUIZ Idoia date: 2022-04-07T00:00:00 group: The Left group in the European Parliament - GUE/NGL abbr: GUE/NGL
  • name: VILLUMSEN Nikolaj date: 2022-04-07T00:00:00 group: The Left group in the European Parliament - GUE/NGL abbr: GUE/NGL
  • name: WALLACE Mick date: 2022-04-07T00:00:00 group: The Left group in the European Parliament - GUE/NGL abbr: GUE/NGL
2022-06-03Show (1) Changes | Timetravel
forecasts
  • date: 2022-07-04T00:00:00 title: Indicative plenary sitting date
2022-03-29Show (6) Changes | Timetravel
events/0/docs/0/url
https://webgate.ec.europa.eu/regdel/web/delegatedActsLinks/C(2022)00631
events/2
date
2022-03-23T00:00:00
type
Committee referral announced in Parliament
body
EP
events/3
date
2022-03-23T00:00:00
type
Referral to joint committee announced in Parliament
body
EP
procedure/dossier_of_the_committee
  • CJ36/9/08564
procedure/legal_basis
  • Rules of Procedure EP 58
procedure/stage_reached
Old
Preparatory phase in Parliament
New
Awaiting committee decision
2022-03-25Show (1) Changes
events/0/summary
  • The purpose of this Delegated Regulation on Climate Taxonomy is to complement Commission Delegated Regulation (EU) 2021/2139 and Delegated Regulation (EU) 2021/2178 in order to help financial markets and investors to identify, subject to strict conditions, relevant gas and nuclear activities that are necessary for the transition of Member States' energy systems to climate neutrality.
  • Background
  • Regulation (EU) 2020/852 of the European Parliament and of the Council establishes the framework for the creation of the EU Taxonomy of environmentally sustainable economic activities. The Taxonomy Regulation provides that these economic activities should comply with the technical screening criteria set out in the delegated acts adopted by the Commission.
  • The Taxonomy Climate Delegated Act (Delegated Regulation (EU) 2021/2139) was adopted on 4 June 2021. On 6 July 2021, the Commission also adopted a delegated act on the information to be disclosed in relation to taxonomy (Delegated Regulation (EU) 2021/2178).
  • The Taxonomy Climate Delegated Act sets out technical screening criteria for economic activities having the potential to contribute to climate change mitigation and climate change adaptation in most sectors. However, not all relevant sectors and activities have been covered in that Delegated Act. Notably, it was not possible to take a decision as to the inclusion of nuclear energy in the Taxonomy Climate Delegated Act due to the need to deepen the assessment of the ‘do no significant harm’ aspects of nuclear energy, which was ongoing at the time.
  • As regards natural gas, the Commission announced that further reflection was needed on how to address the role of gas in the decarbonisation of the Union’s economy.
  • On the basis of scientific advice and the current state of developments, the Commission recognises that fossil gas and nuclear power generation activities can contribute to the decarbonisation of the EU economy.
  • Content
  • The purpose of this delegated act is to complement the Taxonomy Climate Delegated Act. It sets out the technical screening criteria for climate mitigation objectives and climate change adaptation for additional economic activities in the energy sectors, in particular the natural gas and nuclear energy sectors , which were not initially included in the Taxonomy Climate Delegated Act. These technical screening criteria are set in accordance with the requirements of Article 19 of the Taxonomy Regulation.
  • The amendments to Delegated Regulation (EU) 2021/2139 and Delegated Regulation (EU) 2021/2178 do not mandate any investments but are intended to help financial markets and investors to identify, subject to strict conditions, relevant gas and nuclear related activities needed for the transition of the Member States' energy systems towards climate neutrality in line with Union climate goals and commitments.
  • These strict conditions are: (i) for both gas and nuclear activities, that they contribute to the transition to climate neutrality; (ii) for nuclear activities, that they meet nuclear and environmental safety requirements; and (iii) for gas activities, that they contribute to the transition from coal to renewable energy sources. Other more specific conditions, set out in the complementary delegated act will also apply to all these activities.
  • To increase market transparency and improve investor information , this delegated act also provides for specific disclosure requirements for the natural gas and nuclear energy sectors and amends the delegated act on information to be published in relation to the taxonomy to this effect so that investors can identify which investment opportunities include gas or nuclear activities and make informed choices.
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