The EU Taxonomy provides a common understanding of economic activities that make a substantial contribution to the EU’s environmental goals, by providing objective criteria in delegated acts. The Taxonomy Regulation tasks the Commission with establishing these technical screening criteria through delegated acts.

The first delegated act under the EU Taxonomy on climate objectives sets criteria for economic activities in the sectors that are most relevant for achieving climate neutrality. This includes sectors such as energy, forestry, manufacturing, transport and buildings.