The EU taxonomy for sustainable economic activities

The Commission has published today a set of frequently asked questions (FAQs) to support stakeholders in the implementation of the EU Taxonomy, a classification system for sustainable economic activities.
The publication, which aims to make the Taxonomy easier to use, is part of the Commission's simplification agenda and its effort to reduce the administrative burden on companies applying the EU sustainable finance framework.

The FAQs provide technical clarifications regarding various elements of the EU Taxonomy. Among other things, they cover the application of general Taxonomy requirements and technical screening criteria for specific activities included in the Taxonomy Climate and Environmental Delegated Acts. They also address the generic ‘do no significant harm' (DNSH) criteria that ensure that economic activities contributing to one of the environmental objectives set out in the Taxonomy Regulation do not cause significant harm to any of the other environmental objectives. Moreover, the FAQs clarify the reporting obligations for activities covered by the Climate Delegated Act and the Environmental Delegated Act.