Taxonomy Regulation: Draft FAQs published

On 17 December 2025, the European Commission published draft FAQs to clarify questions regarding the Taxonomy Regulation (Regulation (EU) 2020/852) and the associated delegated acts. The draft is initially only available in English and is expected to be published in all official EU languages in the Official Journal of the EU in 2026, although its content may still be subject to change until then.

The draft primarily contains clarifications on the application of the new EU provisions of Delegated Regulation C(2025) 4568 final, which was adopted on 4 July 2025. For example, it answers questions such as whether and how previous year’s data must be reported if the new EU provisions are applied, or how the new materiality principle is to be applied.

The DRSC will continue to monitor developments relating to the Taxonomy Regulation. In the past, we have held user forums on the Taxonomy Regulation with our member companies and associations. The problems and solutions discussed in the user forums are forwarded to the European Commission in the form of submissions. Some of the topics addressed in the submissions have already been dealt with in other FAQ documents published by the European Commission. Additional information can be found on the relevant DRSC project page.