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Commission Delegated Regulation (EU) 2023/2486 of 27 June 2023 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to the sustainable use and protection of water and marine resources, to the transition to a circular economy, to pollution prevention and control, or to the protection and restoration of biodiversity and ecosystems and for determining whether that economic activity causes no significant harm to any of the other environmental objectives and amending Commission Delegated Regulation (EU) 2021/2178 as regards specific public disclosures for those economic activities (Text with EEA relevance)RecitalsArticle 1 Technical screening criteria related to the sustainable use and protection of water and marine resourcesArticle 2 Technical screening criteria related to the transition to a circular economyArticle 3 Technical screening criteria related to pollution prevention and controlArticle 4 Technical screening criteria related to the protection and restoration of biodiversity and ecosystemsArticle 5 Amendments to Delegated Regulation (EU) 2021/2178Article 6Annex I Technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to the sustainable use and protection of water and marine resources and for determining whether that economic activity causes no significant harm to any of the other environmental objectives1. Manufacturing1.1. Manufacture, installation and associated services for leakage control technologies enabling leakage reduction and prevention in water supply systems2. Water supply, sewerage, waste management and remediation activities2.1. Water supply2.2. Urban waste water treatment2.3. Sustainable urban drainage systems (SUDS)3. Disaster risk management3.1. Nature-based solutions for flood and drought risk prevention and protection4. Information and communication4.1. Provision of IT/OT data-driven solutions for leakage reductionAnnex II Technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to the transition to a circular economy and for determining whether that economic activity causes no significant harm to any of the other environmental objectives1. Manufacturing1.1. Manufacture of plastic packaging goods1.2. Manufacture of electrical and electronic equipment2. Water supply, sewerage, waste management and remediation activities2.1. Phosphorus recovery from waste water2.2. Production of alternative water resources for purposes other than human consumption2.3. Collection and transport of non-hazardous and hazardous waste2.4. Treatment of hazardous waste2.5. Recovery of bio-waste by anaerobic digestion or composting2.6. Depollution and dismantling of end-of-life products2.7. Sorting and material recovery of non-hazardous waste3. Construction and real estate activities3.1. Construction of new buildings3.2. Renovation of existing buildings3.3. Demolition and wrecking of buildings and other structures3.4. Maintenance of roads and motorways3.5. Use of concrete in civil engineering4. Information and communication4.1. Provision of IT/OT data-driven solutions5. Services5.1. Repair, refurbishment and remanufacturing5.2. Sale of spare parts5.3. Preparation for re-use of end-of-life products and product components5.4. Sale of second-hand goods5.5. Product-as-a-service and other circular use-and result-oriented service models5.6. Marketplace for the trade of second-hand goods for reuseAnnex III Technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to pollution prevention and control and for determining whether that economic activity causes no significant harm to any of the other environmental objectives1. Manufacturing1.1. Manufacture of active pharmaceutical ingredients (API) or active substances1.2. Manufacture of medicinal products2. Water supply, sewerage, waste management and remediation activities2.1. Collection and transport of hazardous waste2.2. Treatment of hazardous waste2.3. Remediation of legally non-conforming landfills and abandoned or illegal waste dumps2.4. Remediation of contaminated sites and areasAnnex IV Technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to the protection and restoration of biodiversity and ecosystems and for determining whether that economic activity causes no significant harm to any of the other environmental objectives1. Environmental protection and restoration activities1.1. Conservation, including restoration, of habitats2. Accommodation activities2.1. Hotels, holiday, camping grounds and similar accommodationAnnex V Amendments to Annexes I, II, III, IV, V, VII, IX and X to Delegated Regulation (EU) 2021/2178Annex VIAnnex VIIDone at
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Version status: Applicable | Document consolidation status: No known changes
Version date: 1 January 2024 - onwards
Version 3 of 3

Article 5 Amendments to Delegated Regulation (EU) 2021/2178

Delegated Regulation (EU) 2021/2178 is amended as follows:

(1) in Article 8, paragraph 5 is deleted;

(2) in Article 10, the following paragraphs 6 and 7 are added:

'6. From 1 January 2024 until 31 December 2024, non-financial undertakings shall only disclose the proportion of Taxonomy-eligible and Taxonomy non-eligible economic activities pursuant to Delegated Regulation (EU) 2023/2486 and Sections 3.18 to 3.21, Sections 6.18 to 6.20 of Annex I to Delegated Regulation (EU) 2021/2139 and Sections 5.13, 7.8, 8.4, 9.3, 14.1 and 14.2 of Annex II to Delegated Regulation (EU) 2021/2139 in their total turnover, capital and operational expenditure and the qualitative information referred to in Section 1.2 of Annex I relevant for that disclosure.

The key performance indicators of non-financial undertakings shall cover the economic activities set out in Delegated Regulation (EU) 2023/2486 and Sections 3.18 to 3.21, Sections 6.18 to 6.20 of Annex I to Delegated Regulation (EU) 2021/2139 and Sections 5.13, 7.8, 8.4, 9.3, 14.1 and 14.2 of Annex II to Delegated Regulation (EU) 2021/2139 from 1 January 2025.

7. From 1 January 2024 until 31 December 2025, financial undertakings shall only disclose:

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