On 29 November 2024 the EC published the draft Notice containing FAQs relating to the EU Taxonomy
The European Commission (“EC”) published further guidance on the EU Taxonomy in the form of a draft Notice containing FAQs, (the “Draft Commission Notice on the interpretation and implementation of certain legal provisions of the EU Taxonomy Environmental Delegated Act, the EU Taxonomy Climate Delegated Act and the EU Taxonomy Disclosures Delegated Act”) (“the draft Notice”). The draft Notice contains FAQs aiming to facilitate the use of the Taxonomy and is part of the EC’s simplification agenda on reducing the administrative burden on companies applying the EU sustainable framework.
The draft Notice contains FAQs that tackle questions and answers on general aspects of the Taxonomy, the environmental objectives, the generic DNSH criteria (”Do No Significant Harm’) and the Taxonomy Disclosures Delegated Act. The European Commission will use these FAQs as a tool subject to regular updates as necessary.
FAQ topics
Topics dealt with in the draft Notice on the Taxonomy Climate Delegated Act relate to the objectives of climate change mitigation and climate change adaptation.
Questions concerning the Taxonomy Environmental Delegated Act deal with the objectives of:
- water and marine resources;
- the transition to a circular economy;
- pollution prevention and control; and
- biodiversity and ecosystems.
Questions related to the generic DNSH criteria deal with criteria on:
- climate change adaptation;
- pollution prevention and control; and
- protection and restoration of biodiversity and ecosystems.
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