(10)Regulation (EU) 2020/852 distinguishes, within environmentally sustainable activities, enabling and transitional activities that qualify as environmentally sustainable under certain conditions. That same distinction should also be made in the disclosures for European Green Bonds as well as bonds marketed as environmentally sustainable and sustainability-linked bonds, with specific transparency requirements for nuclear energy and fossil gas-related activities, where such activities are covered by Commission Delegated Regulation (EU) 2021/2139 7 .
Recital 10
- 7 Commission Delegated Regulation (EU) 2021/2139 of 4 June 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives ( OJ L 442, 9.12.2021, p. 1 ). ↩