Legal & Regulatory News

​Taxonomy Delegated Act on gas and nuclear activities published in OJEU

15 July 2022

On 15 July 2022, Commission Delegated Regulation ((EU) 2022/1214) (the Taxonomy Delegated Act) supplementing the Taxonomy Regulation ((EU) 2020/852)) was published in the Official Journal of the European Union.

The Taxonomy Delegated Act sets out the technical screening criteria that nuclear and gas activities must meet in order to fall within the list of environmentally sustainable activities under the Taxonomy Regulation. The Taxonomy Delegated Act also sets out additional disclosure requirements for in-scope large listed non-financial and financial companies, which requires them to disclose the amount and proportion of their activities linked to natural gas and nuclear energy.

The Taxonomy Delegated Act will enter into force and apply as of 1 January 2023.

Click here to access a copy of the Taxonomy Delegated Act.