INHALT

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

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
(Text with EEA relevance)
Article 1
Technical screening criteria related to the sustainable use and protection of water and marine resources
Article 2
Technical screening criteria related to the transition to a circular economy
Article 3
Technical screening criteria related to pollution prevention and control
Article 4
Technical screening criteria related to the protection and restoration of biodiversity and ecosystems
Article 5
Amendments to Delegated Regulation (EU) 2021/2178
Article 6
ANNEX I
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 and for determining whether that economic activity causes no significant harm to any of the other environmental objectives
1.
Manufacturing
1.1.
Manufacture, installation and associated services for leakage control technologies enabling leakage reduction and prevention in water supply systems
Description of the activity
Technical screening criteria
2.
Water supply, sewerage, waste management and remediation activities
2.1.
Water supply
Description of the activity
Technical screening criteria
2.2.
Urban waste water treatment
Description of the activity
Technical screening criteria
2.3.
Sustainable urban drainage systems (SUDS)
Description of the activity
Technical screening criteria
3.
Disaster risk management
3.1.
Nature-based solutions for flood and drought risk prevention and protection
Description of the activity
Technical screening criteria
4.
Information and communication
4.1.
Provision of IT/OT data-driven solutions for leakage reduction
Description of the activity
Technical screening criteria
Appendix A
Generic criteria for DNSH to climate change adaptation
I.
Criteria
II.
Classification of climate-related hazards
(6)
Appendix C
Generic criteria for DNSH to pollution prevention and control regarding use and presence of chemicals
Appendix D
Generic criteria for DNSH to protection and restoration of biodiversity and ecosystems
ANNEX II
Technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to the transition to a circular economy and for determining whether that economic activity causes no significant harm to any of the other environmental objectives
1.
Manufacturing
1.1.
Manufacture of plastic packaging goods
Description of the activity
Technical screening criteria
1.2.
Manufacture of electrical and electronic equipment
Description of the activity
Technical screening criteria
2.
Water supply, sewerage, waste management and remediation activities
2.1.
Phosphorus recovery from waste water
Description of the activity
Technical screening criteria
2.2.
Production of alternative water resources for purposes other than human consumption
Description of the activity
Technical screening criteria
2.3.
Collection and transport of non-hazardous and hazardous waste
Description of the activity
Technical screening criteria
2.4.
Treatment of hazardous waste
Description of the activity
Technical screening criteria
2.5.
Recovery of bio-waste by anaerobic digestion or composting
Description of the activity
Technical screening criteria
2.6.
Depollution and dismantling of end-of-life products
Description of the activity
Technical screening criteria
2.7.
Sorting and material recovery of non-hazardous waste
Description of the activity
Technical screening criteria
3.
Construction and real estate activities
3.1.
Construction of new buildings
Description of the activity
Technical screening criteria
3.2.
Renovation of existing buildings
Description of the activity
Technical screening criteria
3.3.
Demolition and wrecking of buildings and other structures
Description of the activity
Technical screening criteria
3.4.
Maintenance of roads and motorways
Description of the activity
Technical screening criteria
3.5.
Use of concrete in civil engineering
Description of the activity
Technical screening criteria
4.
Information and communication
4.1.
Provision of IT/OT data-driven solutions
Description of the activity
Technical screening criteria
5.
Services
5.1.
Repair, refurbishment and remanufacturing
Description of the activity
Technical screening criteria
5.2.
Sale of spare parts
Description of the activity
Technical screening criteria
5.3.
Preparation for re-use of end-of-life products and product components
Description of the activity
Technical screening criteria
5.4.
Sale of second-hand goods
Description of the activity
Technical screening criteria
5.5.
Product-as-a-service and other circular use- and result-oriented service models
Description of the activity
Technical screening criteria
5.6.
Marketplace for the trade of second-hand goods for reuse
Description of the activity
Technical screening criteria
Appendix A
Generic criteria for DNSH to climate change adaptation
I.
Criteria
II.
Classification of climate-related hazards
(6)
Appendix B
Generic criteria for DNSH to sustainable use and protection of water and marine resources
Appendix C
Generic criteria for DNSH to pollution prevention and control regarding use and presence of chemicals
Appendix D
Generic criteria for DNSH to protection and restoration of biodiversity and ecosystems
ANNEX III
Technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to pollution prevention and control and for determining whether that economic activity causes no significant harm to any of the other environmental objectives
1.
Manufacturing
1.1.
Manufacture of active pharmaceutical ingredients (API) or active substances
Description of the activity
Technical screening criteria
1.2.
Manufacture of medicinal products
Description of the activity
Technical screening criteria
2.
Water supply, sewerage, waste management and remediation activities
2.1.
Collection and transport of hazardous waste
Description of the activity
Technical screening criteria
2.2.
Treatment of hazardous waste
Description of the activity
Technical screening criteria
2.3.
Remediation of legally non-conforming landfills and abandoned or illegal waste dumps
Description of the activity
Technical screening criteria
2.4.
Remediation of contaminated sites and areas
Description of the activity
Technical screening criteria
Appendix A
Generic criteria for DNSH to climate change adaptation
I.
Criteria
II.
Classification of climate-related hazards
(6)
Appendix B
Generic criteria for DNSH to sustainable use and protection of water and marine resources
Appendix D
Generic criteria for DNSH to protection and restoration of biodiversity and ecosystems
ANNEX IV
Technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially 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
1.
Environmental protection and restoration activities
1.1.
Conservation, including restoration, of habitats
(1)
, ecosystems
(2)
and species
Description of the activity
Technical screening criteria
2.
Accommodation activities
2.1.
Hotels, holiday, camping grounds and similar accommodation
Description of the activity
Technical screening criteria
Appendix A
Generic criteria for DNSH to climate change adaptation
I.
Criteria
II.
Classification of climate-related hazards
(6)
Appendix B
Generic criteria for DNSH to sustainable use and protection of water and marine resources
Appendix C
Generic criteria for DNSH to pollution prevention and control regarding use and presence of chemicals
ANNEX V
Amendments to Annexes I, II, III, IV, V, VII, IX and X to Delegated Regulation (EU) 2021/2178
Template: Proportion of turnover from products or services associated with Taxonomy-aligned economic activities – disclosure covering year N
Template: Proportion of CapEx from products or services associated with Taxonomy-aligned economic activities – disclosure covering year N
Template: Proportion of OpEx from products or services associated with Taxonomy-aligned economic activities – disclosure covering year N
‘
1.2.1.6.
Total GAR
Template: The underwriting KPI for non-life insurance and reinsurance undertakings
ANNEX VI
0.
Summary of KPIs to be disclosed by credit institutions under Article 8 Taxonomy Regulation
1.
Assets for the calculation of GAR
2.
GAR sector information
3.
GAR KPI stock
4.
GAR KPI flow
5.
KPI off-balance-sheet exposures
6.
KPI on fees and commissions income from services other than lending and asset management
7.
KPI Trading book portfolio
ANNEX VII
0.
Summary of KPIs to be disclosed by investment firms under Article 8 Taxonomy Regulation
1.
KPI IF – Dealing on own account services
2.
KPI IF – Other services