On 9 March 2022, the European Commission adopted a Delegated Regulation (together with Annexes 1, 2 and 3) amending Delegated Regulation (EU) 2021/2139 (the Taxonomy Climate Delegated Act) as regards economic activities in certain energy sectors and Delegated Regulation (EU) 2021/2178 (the Taxonomy Disclosures Delegated Act) as regards specific public disclosures for those economic activities.
The Delegated Act is based on the empowerments set out in Articles 8(4), 10(3) and 11(3) of the Taxonomy Regulation. The Delegated Act amends the Taxonomy Climate Delegated Act by adding technical screening criteria for certain economic activities in the natural gas and nuclear energy sectors that have not been included in that Delegated Act. The technical screening criteria are set out in accordance with the requirements of Article 19 of the Taxonomy Regulation. The Delegated Act also amends the Taxonomy Disclosures Delegated Act by providing for specific disclosure requirements for natural gas and nuclear energy sectors.
The Delegated Regulation enters into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall apply from 1 January 2023.