On 21 November 2023, there was published in the Official Journal of the European Union (OJ) Commission Delegated Regulation (EU) 2023/2486 of 27 June 2023 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing 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 for determining whether that economic activity causes no significant harm to any of the other environmental objectives and amending Commission Delegated Regulation (EU) 2021/2178 as regards specific public disclosures for those economic activities.

The Commission Delegated Regulation specifies the technical screening criteria under which certain economic activities in the sectors of manufacturing, water supply, sewerage, waste management and remediation, construction, civil engineering, disaster risk management, information and communication, environmental protection and restoration activities and accommodation activities, qualify as contributing substantially to: (i) the sustainable use and protection of water and marine resources; (ii) the transition to a circular economy; (iii) pollution prevention and control; or  (iv) the protection and restoration of biodiversity and ecosystems. The Commission Delegated Regulation also specifies criteria for determining whether those economic activities cause significant harm to any of the other environmental objectives. It prioritises those economic activities and sectors that were identified as having the biggest potential to make a substantial contribution to one or more of the four environmental objectives and for which it was possible to develop or refine the recommended criteria without further delay. For certain sectors and activities, such as agriculture, forestry or fishing, as well as certain manufacturing activities, a further assessment and calibration of criteria will be needed

The Commission Delegated Regulation also amends the Taxonomy Disclosures Delegated Act (Commission Delegated Regulation (EU) 2021/2178) to ensure that the disclosure requirements laid down in it are consistent with the provisions of the Commission Delegated Regulation and to correct a small number of technical mistakes and inconsistencies.

The Commission Delegated Regulation enters into force 20 days following that of its publication in the OJ.

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