(15)Compliance with all the criteria laid down in Delegated Regulations (EU) 2021/2139 and (EU) 2023/2486 for determining whether an economic activity causes no significant harm to any of the environmental objectives is a necessary condition of that economic activity to be considered environmentally sustainable. Failure to demonstrate compliance with even one of those criteria results in the impossibility for an undertaking to report its economic activities as environmentally sustainable. Undertakings encounter difficulties in assessing and demonstrating compliance with certain of those criteria. To reduce administrative burden for undertakings, those criteria should be amended.