Circular economy in the EU taxonomy

On June 13, 2023, the EU Commission adopted the draft for a further Delegated Regulation on the EU environmental taxonomy with separate annexes regulating the technical assessment criteria for the remaining sustainability goals 3 to 6. Thus, these can be applied bindingly!

After the delegated regulation of June 4, 2021 defines the technical assessment criteria for the environmental goals "climate protection" and "adaptation to climate change", the technical assessment criteria for the environmental goal "circular economy" in particular are now interesting for the construction and real estate industry in the new regulation.

The content on the circular economy sometimes has greater overlap with established sustainability certification systems such as DGNB or LEED.

Alpha IC has of course also included the new taxonomy requirements and would be happy to integrate them into your new construction or refurbishment project, so that a significant contribution to the circular economy succeeds!


What does the EU Commission place particular emphasis on in the new regulation?

  • Your real estate should support the circular economy in the future by creating and implementing concepts for adaptability and deconstruction friendliness. For this purpose, Alpha IC has developed guidance and concept solutions that can be integrated into your project development.
  • The new regulation also requires the use of secondary raw materials between 30% and 70% for the three heaviest material categories of new construction or renovation.
  • Construction and demolition waste generated during the construction of their property must be prepared for reuse or recycled between 70% (rehabilitation) and 90% (new construction). However, the scope of consideration excludes hazardous or contaminated waste and excavated soil.
  • The greenhouse gas potential resulting from construction expressed in kgCO2 equivalents must ultimately be calculated for each phase in the life cycle. Alpha IC will be happy to prepare the necessary life cycle assessment and material passport of the building for you.

We undertake the preliminary review of the new requirements and the technical consulting during planning and construction in our ESG mandates and can now build on a large number of empirical values from taxonomy monitoring.


Feel free to contact us for your taxonomy-compliant project development or if you have any further questions about ESG:


Thomas Heiß, Consultant Alpha IC

M.Sc. Energieeffizientes und nachhaltiges Bauen ∙ DGNB RP ∙ LEED AP ND

Telefon: +49 151 422 294 33  |  Mail: t.heiss@alpha-ic.com

Philipp Wölfer, Senior Consultant Alpha IC

M.Sc. ∙ Auditor GEFMA 160 ∙ Auditor BREEAM DE Bestand ∙ WiredScore AP

Telefon: +49 151 422 294 27  ∙  p.woelfer@alpha-ic.com

Patrick Mahler, Senior Consultant Alpha IC

M.Sc. ∙ LEED AP · DGNB RP

Telefon +49 151 422 294 29 ∙ Mail: p.mahler@alpha-ic.com