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
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
Current page
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 page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
PreviousNext
Version status: In force | Document consolidation status: Assimilated law updated to reflect all known changes
Version date: 31 December 2020 - onwards
Version 2 of 2

Article 1 Subject matter and scope

1. This Regulation establishes the criteria for determining whether an economic activity qualifies as environmentally sustainable for the purposes of establishing the degree to which an investment is environmentally sustainable.

2. [deleted]

PreviousNext