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On 4 June 2021, the Commission adopted the first Climate Delegated Act introducing the first set of technical screening criteria to define which activities contribute substantially to climate change adaptation and climate change mitigation under the Taxonomy Regulation.
The complementary Taxonomy Delegated Act, adopted on 9 March 2022, amends the first Climate Delegated Act to address nuclear and gas energy sectors. Thereby, it classifies certain fossil gas and nuclear energy activities as transitional activities contributing to climate change mitigation under Article 10(2) of the Taxonomy Regulation. The inclusion of certain gas and nuclear activities is limited in time and dependent upon specific conditions and transparency requirements. With this complementary Taxonomy Delegated Act, the Commissions aims at accelerating the shift from solid or liquid fossil fuels, including coal, towards a climate-neutral future.