Skip to main content

The Complementary Climate Delegated Act

On 2 February 2022 the Complementary Climate Delegated Act was released by the European Commission. It incorporates certain nuclear and gas activities into the list of economic activities falling under the EU Taxonomy.

As the document clarifies, nuclear-related activities could not be included in the Climate Delegated Act of June 2021 since it was necessary to conduct an in-depth analysis of their impact on the environmental objectives defined in the EU Taxonomy. The legislator’s primary focus was the assessment of nuclear energy with respect to the ‘do no significant harm’ criteria. As far as fossil gas is concerned, the introduction of new economic activities in the EU Taxonomy was driven by the need to specify more precisely how it can contribute to the decarbonisation of the Union’s economy.


Which gas-related activities are included?
  • Electricity generation.
  • Production of heat/cool.
  • High-efficiency co-generation of heat/cool and power.


Which nuclear-related activities are included?
  • Research, development and deployment of advanced technologies (“Generation IV”) that minimise waste and improve safety standards.
  • New nuclear plant projects with existing technologies for energy generation of electricity or heat (“Generation III+”)[until 2045].
  • Upgrades and modifications of existing nuclear plants for lifetime extension purposes [until 2040].

In practice this means that the economic activities listed above may be classified as Taxonomy activities in 2022 disclosures, provided that an activity meets the defined technical classification, DNSH and safety criteria.

As the Act has not been published in the Official Journal of the European Union, it does not modify the regulator’s requirements which apply to 2021 disclosures. The activities specified in the Act may not be disclosed as economic activities under the EU Taxonomy in this year’s disclosures. The Complementary Climate Delegated Act is expected to come into effect as of 1 January 2023.

Detailed information is available HERE.

Did you find this useful?

Thanks for your feedback

If you would like to help improve further, please complete a 3-minute survey