Taxonomy Regulation: DRSC submits two comment letters

On 14 April 2026, the DRSC submitted two comment letters (#1, #2) to the European Commission with suggestions for simplifying the technical screening criteria of the Taxonomy Regulation (Regulation (EU) 2020/852). The DRSC collected feedback on this in particular from participants in the DRSC User Forum on the Taxonomy Regulation. In some cases, there was different feedback on the same activities. In this case, the DRSC nevertheless included all feedback in order to show the European Commission that there are at problems with these activities from different perspectives.

In its comment letters, the DRSC also emphasises that companies should be given the option to apply the new provisions to financial years beginning on or after 1 January 2026 or 2027. This would give companies sufficient time to adapt to the changes in the technical screening criteria.

Background:

On 7 November 2025, the European Commission launched a public ‘Call for Evidence’ for a comprehensive simplification of the technical screening criteria (Delegated Regulation (EU) 2021/2139 and Delegated Regulation (EU) 2023/2486) for the Taxonomy Regulation. Stakeholders had until 5 December 2025 to submit proposals for amending the technical screening criteria and the DRSC submitted a proposal. As a result of the call for evidence, exposure drafts for two delegated acts on the Taxonomy Regulation were published for a four-week public consultation. The final delegated acts simplifying the technical screening criteria are to be adopted by the European Commission in the second quarter of 2026. Both the European Parliament and the Council of the European Union may subsequently raise objections to the delegated regulations within a maximum of six months, but they may no longer make any substantive changes. If no objections are raised, the delegated regulations will be published in the Official Journal of the European Union and will become directly applicable EU law. The amendments will then apply from 1 January 2027. According to the recitals in the consultation drafts, the amendments will therefore apply to reporting in 2027 for financial years beginning on or after 1 January 2026.

In addition, in March 2026 the European Supervisory Authorities (ESAs) were tasked by the European Commission with drawing up recommendations for amending the reporting of taxonomy disclosures by October 2026. Following this, the European Commission intends to adopt a delegated regulation amending Delegated Regulation (EU) 2021/2178 in the first quarter of 2027.