Taxonomy Regulation: Clarifications Published in the Official Journal of the EU

On April 30, 2026, the European Commission published clarifications regarding the Taxonomy Regulation (Regulation (EU) 2020/852) and the associated delegated act on reporting (Notice C/2026/2558). For example, clarifications are provided on reporting previous year’s data (Question 4) and on how to apply the new materiality thresholds (Questions 7 ff.).

The clarifications were first published on December 17, 2025, as a draft and have since been translated into all official EU languages.

The DRSC will continue to monitor developments regarding the Taxonomy Regulation. To this end, the DRSC is hosting a user forum on the Taxonomy Regulation with its member companies and associations, which serves as a platform for exchanging questions regarding application and implementation of the Taxonomy Regulation.