Taxonomy Regulation: Delegated act published in the Official Journal of the EU

On 8 January 2026, a new delegated act on the Taxonomy Regulation (Regulation (EU) 2020/852) was published in the Official Journal of the EU. The delegated act consists of Delegated Regulation (EU) 2026/73 with 16 annexes, which amends the delegated act on reporting (Delegated Regulation (EU) 2021/2178), the delegated act on the two climate-related environmental objectives (Delegated Regulation (EU) 2021/2139) and the Delegated Regulation on the four non-climate-related environmental objectives (Delegated Regulation (EU) 2023/2486).

The changes to reporting include, in particular, the introduction of a materiality threshold and changes to the reporting templates. The changes to the technical screening criteria include changes to the DNSH criteria with regard to the environmental objective of preventing and reducing pollution.

The new EU provisions are to apply to the 2025 financial year, i.e. for reporting from 1 January 2026. However, there is an option to apply the changes at a later date (Article 4 of Delegated Regulation (EU) 2026/73).

On 17 December 2025, the European Commission published a draft of FAQs to clarify any questions regarding the new delegated act. The draft is initially only available in English and is expected to be published in the Official Journal of the European Union in all official EU languages in 2026, although its content may still be subject to change until then. The draft answers questions such as whether and how previous year’s data must be reported if the new EU regulations are applied, and how the new materiality threshold should be applied.

On 26 March 2025, the DRSC submitted a comment letter on the draft of the new delegated act to the European Commission. The DRSC will shortly publish an updated briefing paper on the reporting requirements of the Taxonomy Regulation (in German only) and will continue to monitor developments relating to the Taxonomy Regulation. In the past, we have held 14 user forums on the Taxonomy Regulation with our member companies and associations.