EU Taxonomy – Drafts for Environmental Objectives three to six published


published on 14 April 2023 | Reading time approx. 2 minutes

On 5 April 2023, the EU published first drafts of the long-announced technical screening criteria for the environmental objectives three to six of the EU taxonomy.


The publications include draft technical screening criteria for the remaining four environmental objectives:

  • sustainable use and protection of water and marine resources
  • transition to a circular economy
  • pollution prevention and control
  • protection and restoration of biodiversity and ecosystems.


In addition, draft amendments to the technical screening criteria for the environmental objectives already to be applied (climate change mitigation and adaptation) were published in the course of the publication. Amendments to the delegated act on the reporting requirements under Article 8 of the Taxonomy Regulation have also been proposed, such as an adjustment of the reporting templates or the originally envisaged transition period of 12 months after the start of application. The published drafts further address additional sectors that have not yet been included in the EU taxonomy.


With the publication of the drafts, a four-week feedback period started, during which the general public is invited to participate in the public consultation. The final delegated act is expected to be adopted in June 2023.

Contrary to expectations, it now is foreseen that companies will have to take at least limited action already for the fiscal year 2023: The draft provides for a successive expansion of the reporting obligations. According to this, companies will be required to report their taxonomy eligilibility for the environmental objectives three to six already for 2023. Full reporting on taxonomy eligibility and alignment will then be required in the following year. 


All published documents can be found on the corresponding page of the » EU Commission.


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