This practice note provides details of the delegated acts adopted by the European Commission under Regulation (EU) 2020/852 on the establishment of a framework to facilitate sustainable investment (Taxonomy Regulation).

The Taxonomy Climate Delegated Act, the Taxonomy Complementary Delegated Act and the Taxonomy Environmental Delegated Act contain technical screening criteria (TSC) that supplement the Taxonomy Regulation and help identify whether a particular activity contributes to environmental objectives.