The TEG was asked to develop recommendations for technical screening criteria.
This report sets out the TEG’s final recommendations to the European Commission. This report contains recommendations relating to the overarching design of the Taxonomy, as well as guidance on how users of the Taxonomy can develop Taxonomy disclosures. It contains a summary of the economic activities covered by the technical screening criteria.
A table is provided for economic activities that make a substantial contribution to climate change mitigation, which includes an indication of whether the technical screening criteria relate to the performance of the economic activity itself or whether the activity is an enabling activity.
Economic activities that are considered transitional are indicated as such. This represents the TEG’s best judgement but we note that this categorisation may be open to interpretation in some cases. There is also a table for activities that make a substantial contribution to climate change adaptation.
This report is supplemented by a Technical Annex containing:
• A full list of revised or additional technical screening criteria for economic activities which can substantially contribute to climate change mitigation or adaptation (including assessment of significant harm to other environmental objectives); and
• Methodological statements to support the above recommendations.