+CHAPTER II ENVIRONMENTALLY SUSTAINABLE ECONOMIC ACTIVITIES
---+Article 3 Criteria for environmentally sustainable economic activities
------+Article 3 (a)
------+Article 3 (b)
------+Article 3 (c)
------+Article 3 (d)
---+Article 4 Use of the criteria for environmentally sustainable economic activities in public measures, in standards and in labels
---+Article 5 Transparency of environmentally sustainable investments in pre-contractual disclosures and in periodic reports
------+Article 5 (a)
------+Article 5 (b)
------+Article 5 2
---+Article 6 Transparency of financial products that promote environmental characteristics in pre-contractual disclosures and in periodic reports
---+Article 7 Transparency of other financial products in pre-contractual disclosures and in periodic reports
---+Article 8 Transparency of undertakings in non-financial statements
------+Article 8 1
------+Article 8 2
------+Article 8 3
------+Article 8 4
---+Article 9 Environmental objectives
------+Article 9 (a)
------+Article 9 (b)
------+Article 9 (c)
------+Article 9 (d)
------+Article 9 (e)
------+Article 9 (f)
---+Article 10 Substantial contribution to climate change mitigation
------+Article 10 1
------+Article 10 2
------+Article 10 3
------+Article 10 4
------+Article 10 5
------+Article 10 6
---+Article 11 Substantial contribution to climate change adaptation
------+Article 11 1
------+Article 11 2
------+Article 11 3
------+Article 11 4
------+Article 11 5
------+Article 11 6
---+Article 12 Substantial contribution to the sustainable use and protection of water and marine resources
------+Article 12 1
------+Article 12 2
------+Article 12 3
------+Article 12 4
------+Article 12 5
---+Article 13 Substantial contribution to the transition to a circular economy
------+Article 13 1
------+Article 13 2
------+Article 13 3
------+Article 13 4
------+Article 13 5
---+Article 14 Substantial contribution to pollution prevention and control
------+Article 14 1
------+Article 14 2
------+Article 14 3
------+Article 14 4
------+Article 14 5
---+Article 15 Substantial contribution to the protection and restoration of biodiversity and ecosystems
------+Article 15 1
------+Article 15 2
------+Article 15 3
------+Article 15 4
------+Article 15 5
---+Article 16 Enabling activities
------+Article 16 (a)
------+Article 16 (b)
---+Article 17 Significant harm to environmental objectives
------+Article 17 1
------+Article 17 2
---+Article 18 Minimum safeguards
------+Article 18 1
------+Article 18 2
---+Article 19 Requirements for technical screening criteria
------+Article 19 1
------+Article 19 2
------+Article 19 3
------+Article 19 4
------+Article 19 5
---+Article 20 Platform on Sustainable Finance
------+Article 20 1
------+Article 20 2
------+Article 20 3
------+Article 20 4
------+Article 20 5
------+Article 20 6
---+Article 21 Competent authorities
------+Article 21 1
------+Article 21 2
---+Article 22 Measures and penalties
---+Article 23 Exercise of the delegation
------+Article 23 1
------+Article 23 2
------+Article 23 3
------+Article 23 4
------+Article 23 5
------+Article 23 6
---+Article 24 Member State Expert Group on Sustainable Finance
------+Article 24 1
------+Article 24 2

CHAPTER II ENVIRONMENTALLY SUSTAINABLE ECONOMIC ACTIVITIES

CHAPTER II ENVIRONMENTALLY SUSTAINABLE ECONOMIC ACTIVITIES

1. Przegląd

,
Article 3 Criteria for environmentally sustainable economic activities

For the purposes of establishing the degree to which an investment is environmentally sustainable, an economic activity shall qualify as environmentally sustainable where that economic activity:
Article 4 Use of the criteria for environmentally sustainable economic activities in public measures, in standards and in labels

Article 4

Use of the criteria for environmentally sustainable economic activities in public measures, in standards and in labels

Member States and the Union shall apply the criteria set out in Article 3 to determine whether an economic activity qualifies as environmentally sustainable for the purposes of any measure setting out requirements for financial market participants or issuers in respect of financial products or corporate bonds that are made available as environmentally sustainable.
Article 5 Transparency of environmentally sustainable investments in pre-contractual disclosures and in periodic reports

Where a financial product as referred to in Article 9(1), (2) or (3) of Regulation (EU) 2019/2088 invests in an economic activity that contributes to an environmental objective within the meaning of point (17) of Article 2 of that Regulation, the information to be disclosed in accordance with Articles 6(3) and 11(2) of that Regulation shall include the following:
Article 6 Transparency of financial products that promote environmental characteristics in pre-contractual disclosures and in periodic reports

Article 6

Transparency of financial products that promote environmental characteristics in pre-contractual disclosures and in periodic reports

Where a financial product as referred to in Article 8(1) of Regulation (EU) 2019/2088 promotes environmental characteristics, Article 5 of this Regulation shall apply mutatis mutandis.

The information to be disclosed in accordance with Articles 6(3) and 11(2) of Regulation (EU) 2019/2088 shall be accompanied by the following statement:

‘The “do no significant harm” principle applies only to those investments underlying the financial product that take into account the EU criteria for environmentally sustainable economic activities.

The investments underlying the remaining portion of this financial product do not take into account the EU criteria for environmentally sustainable economic activities.’.
Article 7 Transparency of other financial products in pre-contractual disclosures and in periodic reports

Article 7

Transparency of other financial products in pre-contractual disclosures and in periodic reports

Where a financial product is not subject to Article 8(1) or to Article 9(1), (2) or (3) of Regulation (EU) 2019/2088, the information to be disclosed in accordance with the provisions of sectoral legislation referred to in Articles 6(3) and 11(2) of that Regulation shall be accompanied by the following statement:

‘The investments underlying this financial product do not take into account the EU criteria for environmentally sustainable economic activities.’.
Article 8 Transparency of undertakings in non-financial statements
Article 9 Environmental objectives

For the purposes of this Regulation, the following shall be environmental objectives:
Article 10 Substantial contribution to climate change mitigation
Article 11 Substantial contribution to climate change adaptation
Article 12 Substantial contribution to the sustainable use and protection of water and marine resources
Article 13 Substantial contribution to the transition to a circular economy
Article 14 Substantial contribution to pollution prevention and control
Article 15 Substantial contribution to the protection and restoration of biodiversity and ecosystems
Article 16 Enabling activities

An economic activity shall qualify as contributing substantially to one or more of the environmental objectives set out in Article 9 by directly enabling other activities to make a substantial contribution to one or more of those objectives, provided that such economic activity:
Article 17 Significant harm to environmental objectives
Article 18 Minimum safeguards
Article 19 Requirements for technical screening criteria
Article 20 Platform on Sustainable Finance
Article 21 Competent authorities
Article 22 Measures and penalties

Article 22

Measures and penalties

Member States shall lay down the rules on measures and penalties applicable to infringements of Articles 5, 6 and 7. The measures and penalties provided for shall be effective, proportionate and dissuasive.
Article 23 Exercise of the delegation
Article 24 Member State Expert Group on Sustainable Finance

1.1 Odwołania

1.2 Zidentyfikowane wymagania

1.3 Powiązane normy

2. Zidentyfikowane wymagania

Wymagania

3. Powiązane normy

Normy