Since the first delegated act of 2021 on climate issues, which was complemented in early 2022 by the controversial delegated act including gas and nuclear, the European Commission has focused its work on the environmental issues of the EU taxonomy.
At the end of February, it submitted for a one-month internal consultation a third draft delegated act which will cover the four remaining environmental objectives, namely: - sustainable use and protection of water and marine resources; - transition to a circular economy; - pollution prevention and control; - protection and restoration of biodiversity and ecosystems.
For an economic activity falling within the scope, the draft delegated act and its annexes, of which EUROPE has received a copy, identify the technical criteria for determining whether it causes environmental damage or, on the contrary, whether it contributes to protecting water, accelerating the circular economy, limiting pollution and/or preserving biodiversity.
For example, in order to contribute to the protection of water resources, a wastewater treatment system covering a population of 100,000 will need to use a sludge treatment device such as anaerobic digestion (Annex I). In order to contribute to the transition to the circular economy, a plastic packaging manufacturer will have to ensure that 85% of the weight of its product consists of mechanically recycled materials (Annex II).
In addition, in order to make a substantial contribution to biodiversity conservation, a hotel group, campsite or lodge will have to agree on a contract with a nearby biodiversity conservation area through which the tourism entrepreneur commits to making a financial or in-kind contribution to biodiversity conservation (paid educational visits/activities, purchase of local products/crafts, etc.). The percentage of the contribution would be 1% of the annual turnover for a single establishment, 0.7% of the turnover for a group of less than ten establishments, 0.5% of the turnover beyond that (Annex IV).
In addition, the Commission also wishes to amend the 2001 Delegated Act on Climate Issues by including additional activities and introducing technical amendments to improve its implementation. This includes the manufacture and management of equipment for electricity transmission (Annex I), desalination and the development of software for climate risk management and emergency services (Annex II).
Once finalised, the draft delegated act could be presented in late March or early April.
See the Commission’s working document accompanying the draft delegated act: https://aeur.eu/f/5r7 (Original version in French by Mathieu Bion)