Article 19 sets the requirements for the Commission to adopt delegated acts establishing the technical screening criteria (TSC) for each economic activity, for each environmental objective, against substantial-contribution + DNSH criteria. The TSC must: (a) identify the most relevant potential contributions to the given environmental objective + complement the principles of those objectives; (b) specify minimum requirements; (c) be quantitative + contain thresholds where possible; (d) be based on conclusive scientific evidence; (e) take into account the life-cycle considerations of the activity; (f) take into account the nature + scale of the economic activity. Article 19a (added by amendment) sets the same requirements for the climate mitigation + adaptation TSC. The Commission has adopted: (a) Commission Delegated Regulation (EU) 2021/2139 (Climate Delegated Act) on 4 June 2021, applied from 1 January 2022, covering 13 economic-activity sectors for climate change mitigation + adaptation; (b) Commission Delegated Regulation (EU) 2023/2486 (Environmental Delegated Act) on 27 June 2023, applied from 1 January 2024, covering 4 non-climate environmental objectives; (c) Commission Delegated Regulation (EU) 2022/1214 (Complementary Climate Delegated Act) on 9 March 2022 adding specific gas + nuclear activities under defined transitional conditions; (d) Commission Delegated Regulation (EU) 2021/2178 (Disclosures Delegated Act) on 6 July 2021 specifying the Article 8 KPI disclosure templates. The Commission continues to develop TSC for additional activities + transition activities; the 2024 Sustainable Finance Reporting Communication signalled a possible Taxonomy review including SME + transition-activity simplifications.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.