This Delegated Act builds on the recommendations of the Platform on Sustainable Finance (PSF), a Commission expert group set up in 2020 composed of diverse private and public sector stakeholders. The PSF is mandated under Article 20 of the Taxonomy Regulation to advise the Commission on the technical screening criteria for the six environmental objectives of the EU Taxonomy.

The draft technical screening criteria proposed by the Platform were published for stakeholder feedback from August to September 2021. The feedback provided by stakeholders was considered by the Platform before the publication of its final recommendations in March and November 2022. The final recommendations of the Platform were also discussed with the Member States Expert Group (MSEG) of the Commission on several occasions in particular on 6 April, 8 July, 4 October and 15 December 2022 and on 24 January 2023.

The Commission considered the recommended technical screening criteria developed by the Platform and conducted further work to ensure that the criteria meet the requirements set out in Article 19 of the Taxonomy Regulation. The draft criteria were shared with the MSEG on [X to X 2023] and published again for a four-week public consultation to gather stakeholder feedback from [X to X 2023]. The Commission took the feedback from Member States and external stakeholders into account when finalising its draft Delegated Act.

[Main changes made after consultation]