icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
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 (Taxonomy Regulation, also known as Framework Regulation) (Assimilated Law)RecitalsChapter I Subject matter, scope and definitions (arts. 1-2)Article 1 Subject matter and scopeArticle 2 DefinitionsChapter II Environmentally sustainable economic activities (arts. 3-24)Article 3 Criteria for environmentally sustainable economic activitiesArticle 4 Use of the criteria for environmentally sustainable economic activities in public measures, in standards and in labelsArticle 5 Transparency of environmentally sustainable investments in pre-contractual disclosures and in periodic reportsArticle 6 Transparency of financial products that promote environmental characteristics in pre-contractual disclosures and in periodic reportsArticle 7 Transparency of other financial products in pre-contractual disclosures and in periodic reportsArticle 8 Transparency of undertakings in non-financial statementsArticle 9 Environmental objectivesArticle 10 Substantial contribution to climate change mitigationArticle 11 Substantial contribution to climate change adaptationArticle 12 Substantial contribution to the sustainable use and protection of water and marine resourcesArticle 13 Substantial contribution to the transition to a circular economyArticle 14 Substantial contribution to pollution prevention and controlArticle 15 Substantial contribution to the protection and restoration of biodiversity and ecosystemsArticle 16 Enabling activitiesArticle 17 Significant harm to environmental objectivesArticle 18 Minimum safeguardsArticle 19 Requirements for technical screening criteriaArticle 20 Platform on Sustainable FinanceArticle 21 Competent authoritiesArticle 22 Measures and penaltiesArticle 23 RegulationsArticle 24 Member State Expert Group on Sustainable FinanceChapter III Final provisions (arts. 25-27)Article 25 Amendments to Regulation (EU) 2019/2088Article 26 ReviewArticle 27 Entry into force and applicationDone at
Related
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Whole document
Selected pages
Consolidated PDF of the entire document as of 22nd December 2024
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
Next
Version status: In force | Document consolidation status: Assimilated law 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 (Taxonomy Regulation, also known as Framework Regulation) (Assimilated Law)

There are amendments requiring commencement for this document.
Would you like to incorporate these changes?
⚠

To be revoked by s. 1 and Sch. 1 Pt 1 to the Financial Services and Markets Act 2023 (c. 29) (FSMA 2023), Sch. 1 Pt 1 not yet fully commenced.

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 Regulations
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
Next