{
  "node_id": "eu-taxonomy-environmental-delegated-act-2023-2486",
  "title": "Commission Delegated Regulation (EU) 2023/2486 - EU Taxonomy Environmental Delegated Act establishing technical screening criteria for the four non-climate environmental objectives",
  "domain": "Sustainability & ESG",
  "version": "1.0.0",
  "last_updated": "2026-06-28",
  "bluf": "This Commission Delegated Regulation establishes the technical screening criteria under which economic activities qualify as contributing substantially to the four non-climate environmental objectives of the EU Taxonomy Regulation (EU) 2020/852: sustainable use and protection of water and marine resources (Annex I), transition to a circular economy (Annex II), pollution prevention and control (Annex III), and protection and restoration of biodiversity and ecosystems (Annex IV). For each objective the criteria also determine whether the activity causes no significant harm to any of the other environmental objectives laid down in Article 9 of Regulation (EU) 2020/852. It applies from 1 January 2024.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "nist_framework",
      "iso_standard",
      "industry_mapping",
      "ai_overlay_2026"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "eu-taxonomy-regulation-2020-852-sustainable-finance-dnsh",
    "eu-taxonomy-sustainable",
    "eu-csrd-directive-2022-2464"
  ],
  "primary_citations_count": 6
}