information

Commission Delegated Regulation (EU) 2021/2139 establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change.

ID 26416

A new consolidated version of Commission Delegated Regulation (EU) 2021/2139, the so-called EU Taxonomy Climate Delegated Act, as regards the conditions to be met for economic activities to qualify „as contributing substantially to climate change mitigation or climate change adaptation“ and as activities to qualify as not causing „significant harm to any of the other environmental objectives“ was published in the Official Journal (OJ) of the EU.
The consolidated version thereby includes the amendments made by Commission Delegated Regulation (EU) 2023/2485 which amended the Climate Delegated Act to specify new economic activities contributing substantially to climate change mitigation, to modify provisions relating to shipping activities, provide clarity on chemicals‘ roles in climate risk mitigation or adaptation, and eliminate current inconsistencies within the taxonomy framework.
Please also see EventID 23866 in this context for more detailed information on these amendments.

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assessment
banks
best practice
capital management companies
CMU
disclosure
DNSH
ESG - environmental factor
financial stability
fund management
GHG emissions
green taxonomy
insurance
issuer
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performance
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UCITS Management Company
Date Published: 2023-12-20
Date Taking Effect: 2024-01-01
Regulatory Framework: Taxonomy Regulation (TR)
Regulatory Type: information
Asset Management
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