European Commissionverified 2026-06-14in-force
EU Taxonomy Regulation (2020/852)
- Issued
- 2020-01-01
- Effective
- 2020-04-01
Applies to
EU non-financial undertakings under CSRD, EU financial market participants, products marketed as sustainable in the EU, and (indirectly) third-country issuers seeking EU capital.
Key points
- Six objectives: climate mitigation, climate adaptation, water, circular economy, pollution, biodiversity.
- Climate Delegated Act (2021) and Environmental Delegated Act (2023) define technical screening criteria.
- Triggers EU green-bond label eligibility and SFDR Article 9 product alignment.
Applicability triggers
- Indian issuer raising capital via EU green-bond label.
- Indian subsidiary of an EU group consolidated into CSRD reporting.
Practitioner questions
- Does our manufacturing activity meet the climate-mitigation TSC and pass DNSH?
- How is alignment expressed in turnover, capex and opex KPIs?
Sources
Related global frameworks
- CSRD / ESRSEuropean Commission
EU Corporate Sustainability Reporting Directive and the European Sustainability Reporting Standards. Mandatory sustainability reporting for in-scope companies and EU-listed groups.
- ISSB S1/S2ISSB
Global baseline of investor-focused sustainability-related (S1) and climate-related (S2) financial disclosures. Consolidates TCFD recommendations.
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