Taxonomy Regulation: Approved EU Taxonomy Climate Delegated Act under Art. 10(3) and 11(3)of the Taxonomy Regulation

This briefing has been prepared to support the parliamentary scrutiny of the Delegated Act (DA) on climate change mitigation and climate change adaptation as foreseen by Regulation (EU) No 2020/852 on the establishment of a framework to facilitate sustainable investment (Taxonomy Regulation) . In accordance with the empowerments set out in Articles 10 and 11 of the Taxonomy Regulation, the Commission shall adopt a delegated act establishing screening criteria to determine the conditions under which an economic activity qualifies as contributing substantially to climate change adaptation or mitigation and whether it does not cause significant harm to one or more of the environmental objectives listed under Article 9.