Version status: Entered into force | Document consolidation status: Updated to reflect all known changes

Published date: 22 June 2020

Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (Text with EEA relevance) (Taxonomy Regulation, also known as Framework Regulation)

	Recitals
	Chapter I Subject matter, scope and definitions (arts. 1-2)
	Article 1 Subject matter and scope
	Article 2 Definitions
	Chapter II Environmentally sustainable economic activities (arts. 3-24)
	Article 3 Criteria for environmentally sustainable economic activities
	Article 4 Use of the criteria for environmentally sustainable economic activities in public measures, in standards and in labels
	Article 5 Transparency of environmentally sustainable investments in pre-contractual disclosures and in periodic reports
	Article 6 Transparency of financial products that promote environmental characteristics in pre-contractual disclosures and in periodic reports
	Article 7 Transparency of other financial products in pre-contractual disclosures and in periodic reports
	Article 8 Transparency of undertakings in non-financial statements
	Article 9 Environmental objectives
	Article 10 Substantial contribution to climate change mitigation
	Article 11 Substantial contribution to climate change adaptation
	Article 12 Substantial contribution to the sustainable use and protection of water and marine resources
	Article 13 Substantial contribution to the transition to a circular economy
	Article 14 Substantial contribution to pollution prevention and control
	Article 15 Substantial contribution to the protection and restoration of biodiversity and ecosystems
	Article 16 Enabling activities
	Article 17 Significant harm to environmental objectives
	Article 18 Minimum safeguards
	Article 19 Requirements for technical screening criteria
	Article 20 Platform on Sustainable Finance
	Article 21 Competent authorities
	Article 22 Measures and penalties
	Article 23 Exercise of the delegation
	Article 24 Member State Expert Group on Sustainable Finance
	Chapter III Final provisions (arts. 25-27)
	Article 25 Amendments to Regulation (EU) 2019/2088
	Article 26 Review
	Article 27 Entry into force and application
	Done at