Commission Delegated Regulation (EU) 2023/2486 of 27 June 2023 supplementing Regu... (32023R2486)
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
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