Taxonomy Regulation: DRSC submits comment letters to ESMA & EIOPA

On 12 August 2026, the DRSC submitted a comment letter to ESMA and a comment letter to EIOPA on the proposals to simplify reporting under Delegated Regulation (EU) 2021/2178. The DRSC also gathered feedback from participants in the DRSC User Forum on the Taxonomy Regulation (Regulation (EU) 2020/852) for the comment letters.

In its comment letters, the DRSC is particularly in favour of maximising the simplifications of OpEx KPIs and for the introduction of a multi-year ‘quiet period’ with regard to new amendments.

Background:

On 1 July 2026, the three ESAs launched separate public consultations on specific reporting obligations under the Taxonomy Regulation (consultation documents from ESMA, EBA und EIOPA). For example, the proposals for non-financial undertakings include changes to OpEx disclosures, for group reporting and accompanying information.