This Delegated Regulation supplements Regulation (EU) 2020/852 (the EU Taxonomy Regulation) by setting detailed technical screening criteria for economic activities. It specifies under what conditions an activity can be considered to make a substantial contribution to climate change mitigation or adaptation, and simultaneously ensures that it does no significant harm (DNSH) to the other environmental objectives listed in the Taxonomy Regulation.
The Commission Delegated Regulation (EU) 2022/1214 amended this document in order to include specific economic activities in the nuclear-energy and fossil-gas sectors, under strict conditions, into the list of environmentally sustainable activities defined by Regulation (EU) 2020/852. The Commission Delegated Regulation (EU) 2023/2485 amends Commission Delegated Regulation (EU) 2021/2139 by adding additional technical screening criteria under the Regulation (EU) 2020/852 (EU Taxonomy)‑framework, for instance regarding Electricity generation from certain low-carbon fuels.
