EU Taxonomy: Complementary delegated act covering nuclear and gas

This briefing has been prepared to support the parliamentary scrutiny of the delegated act (DA) amending Delegated Regulation (EU) 2021/2139 (‘Climate delegated act’) as regards economic activities in certain energy sectors and Delegated Regulation (EU) 2021/2178 (‘Disclosure delegated act’) as regards specific public disclosures for those economic activities. In accordance with the empowerments set out in Articles 10(3) and 11(3) of the Taxonomy Regulation , the Commission shall adopt a DA to establish technical screening criteria (TSC) determining the conditions under which an economic activity qualifies as contributing substantially to climate change adaptation or mitigation. In addition, the Commission is empowered to adopt a DA on disclosure obligations under Article 8(4).