On 28 November 2022, the European Commission (Commission) Platform on Sustainable Finance Technical Working Group published a report on supplementary methodology and technical screening criteria.

The report is a supplement to the recommendations published by the Platform on sustainable finance in March 2022 and should be read in that context.

The recommendations and criteria within the report are as follows:

  • An update on the work undertaken since March 2022.
  • A framework methodology to describe ‘enabling activities’.
  • Recommendations for the European Commission to consider in its future work on the EU Taxonomy.

The report contains guidance for platform members. The aim of the guidance is to provide a robust framework and guidance for members of the current of future platforms, and for the Commission, in developing criteria for enabling activities. The purpose of the guidance is not to provide guidance for companies’ self-assessment of the enabling nature of their activities.