--- title: "EU Taxonomy Regulation (EU) 2020/852: Timeline, Article 8 Scope, Eligibility and Alignment Decision Flow" canonical_url: "https://www.sorena.io/artifacts/eu/taxonomy-regulation" source_url: "https://www.sorena.io/artifacts/eu/taxonomy-regulation" author: "Sorena AI" description: "A practical EU Taxonomy artifact for Regulation (EU) 2020/852." published_at: "2026-02-21" updated_at: "2026-02-21" keywords: - "EU Taxonomy" - "Regulation (EU) 2020/852" - "Article 8 Taxonomy" - "Taxonomy eligibility" - "Taxonomy alignment" - "DNSH" - "minimum safeguards" - "GAR" - "turnover KPI" - "CapEx KPI" - "OpEx KPI" - "Delegated Regulation 2026/73" - "Article 8" --- **[SORENA](https://www.sorena.io/)** - AI-Powered GRC Platform [Home](https://www.sorena.io/) | [Solutions](https://www.sorena.io/solutions) | [Artifacts](https://www.sorena.io/artifacts) | [About Us](https://www.sorena.io/about-us) | [Contact](https://www.sorena.io/contact) | [Portal](https://app.sorena.io) --- # EU Taxonomy Regulation (EU) 2020/852: Timeline, Article 8 Scope, Eligibility and Alignment Decision Flow A practical EU Taxonomy artifact for Regulation (EU) 2020/852. ![EU Taxonomy artifact preview](https://cdn.sorena.io/cdn-cgi/image/format=auto/cheatsheets/prod/sorena-ai-eu-taxonomy-timeline-small.jpg?v=cheatsheets%2Fprod) *EU Taxonomy* *Free Resource* ## EU Taxonomy Timeline and Eligibility Decision Flow Classify economic activities as taxonomy-eligible and taxonomy-aligned, then plan Article 8 disclosures with evidence for substantial contribution, DNSH, minimum safeguards, and current delegated-act changes. Practical implementation guidance based on Regulation (EU) 2020/852, the delegated acts, and current Commission notices. Root timeline and decision flow preserved for planning use. [Run the applicability test](/artifacts/eu/taxonomy-regulation/applicability-test.md) ## What you can decide faster - **Eligibility**: Is the activity covered by a current Taxonomy activity definition and boundary? - **Alignment**: Does the activity pass the technical screening criteria, DNSH, and minimum safeguards? - **Disclosure**: Which KPI family applies and what evidence, comparatives, and contextual notes are required? By Sorena AI | Updated 2026 | No signup required ### Quick scan *Taxonomy* - **Eligible**: Covered by a current delegated-act activity definition. - **Aligned**: Meets the criteria and can be evidenced. - **Disclosed**: Published in the right KPI template with the right notes. Use the decision flow to keep eligibility, alignment, and disclosure logic separate. | Value | Metric | | --- | --- | | 6 | Objectives | | DNSH | No harm | | GAR | Finance KPI | | 2026 | Current update | **Key highlights:** Eligibility first | DNSH evidence | Current notices ## Topic Guides - [EU Taxonomy Applicability Test (Article 8): In-Scope Entities, Activities, and Disclosures](/artifacts/eu/taxonomy-regulation/applicability-test.md): A practical EU Taxonomy applicability test for Regulation (EU) 2020/852 and Article 8 disclosures: determine whether your entity must disclose. - [EU Taxonomy Checklist (Article 8): Audit-Ready Eligibility, Alignment, KPIs, Evidence Packs](/artifacts/eu/taxonomy-regulation/checklist.md): An audit-ready EU Taxonomy checklist for Regulation (EU) 2020/852 and Article 8 disclosures: scope/perimeter, activity mapping. - [EU Taxonomy Compliance Program (Article 8): Implementation Playbook for KPIs and Evidence](/artifacts/eu/taxonomy-regulation/compliance.md): A practical EU Taxonomy compliance program playbook for Regulation (EU) 2020/852: set governance, build an activity mapping register. - [EU Taxonomy Deadlines and Disclosure Calendar: Article 8 Reporting Dates, 2026 Simplification, GAR](/artifacts/eu/taxonomy-regulation/deadlines-and-compliance-calendar.md): A practical EU Taxonomy calendar covering Regulation (EU) 2020/852, the Article 8 disclosure timetable, the 2023 and 2024 reporting phases. - [EU Taxonomy Delegated Acts Tracker: 2021/2139, 2021/2178, 2022/1214, 2023/2485, 2023/2486, 2026/73](/artifacts/eu/taxonomy-regulation/delegated-acts-tracker.md): Track the full EU Taxonomy delegated-act stack, including the climate, environmental, disclosure, and 2026 simplification acts. - [EU Taxonomy DNSH and Minimum Safeguards: Evidence, OECD, UNGP, ILO, SFDR Link](/artifacts/eu/taxonomy-regulation/dnsh-and-minimum-safeguards.md): A practical guide to EU Taxonomy DNSH and minimum safeguards. - [EU Taxonomy Enforcement, Measures, Penalties and Fines (Articles 5-7)](/artifacts/eu/taxonomy-regulation/penalties-and-fines.md): How EU Taxonomy enforcement works in practice: competent authorities monitor compliance for disclosures under Articles 5 to 7. - [EU Taxonomy FAQ: Article 8, Eligibility vs Alignment, GAR, Minimum Safeguards, 2026 Simplification](/artifacts/eu/taxonomy-regulation/faq.md): A grounded EU Taxonomy FAQ covering Article 8 scope, eligibility vs alignment, turnover CapEx OpEx KPIs, GAR, minimum safeguards, the 2025 Commission Notice. - [EU Taxonomy KPIs and Disclosure Workflow: Turnover, CapEx, OpEx, GAR, Article 8](/artifacts/eu/taxonomy-regulation/kpis-and-disclosure-workflow.md): Build an EU Taxonomy disclosure workflow that can survive review. - [EU Taxonomy Requirements (2020/852): Eligibility, Alignment, DNSH, Minimum Safeguards, Article 8 KPIs](/artifacts/eu/taxonomy-regulation/requirements.md): A practical requirements breakdown for Regulation (EU) 2020/852 (EU Taxonomy): what environmentally sustainable means. - [EU Taxonomy Scope and Reporting Entities: Who Must Disclose Under Article 8](/artifacts/eu/taxonomy-regulation/scope-and-reporting-entities.md): Understand EU Taxonomy scope and reporting entities under Article 8. - [EU Taxonomy Technical Screening Criteria: Documentation, Evidence Packs, and Audit Trail](/artifacts/eu/taxonomy-regulation/screening-criteria-and-documentation.md): How to document EU Taxonomy alignment against technical screening criteria: build a criteria-by-criteria mapping. - [EU Taxonomy Templates (Activity Register, KPI Workbook, Evidence Pack Index, DNSH, Safeguards)](/artifacts/eu/taxonomy-regulation/templates.md): Practical EU Taxonomy templates you can copy/paste: activity mapping register, eligibility/alignment register, criteria mapping template, DNSH register. - [EU Taxonomy vs CSRD: How Article 8 Taxonomy Disclosures Fit Into CSRD Reporting](/artifacts/eu/taxonomy-regulation/taxonomy-vs-csrd.md): Compare EU Taxonomy and CSRD the practical way. Learn how Article 8 Taxonomy disclosures fit inside the broader CSRD reporting system. - [EU Taxonomy vs SFDR: How Taxonomy Data Flows Into GAR, Product Disclosures, and Investor Requests](/artifacts/eu/taxonomy-regulation/taxonomy-vs-sfdr.md): Understand the practical relationship between EU Taxonomy and SFDR. - [Taxonomy Eligibility vs Alignment (EU Taxonomy): What You Can Claim, What You Must Prove](/artifacts/eu/taxonomy-regulation/taxonomy-eligibility-vs-alignment-explained.md): A high-signal explainer of EU Taxonomy eligibility vs alignment: eligibility means the activity is covered/listed. ## Key dates for delegated acts and disclosures *Taxonomy Timeline* Track Article 8 reporting phases, the 2025 and 2026 interpretation changes, and when the financial KPI stack expands again. ## Is an activity taxonomy eligible and aligned *Taxonomy Decision Flow* Separate eligibility from alignment, then build an evidence pack and disclosure workflow that can survive review. *Next step* ## Turn EU Taxonomy Timeline and Eligibility Decision Flow into an ESG delivery workflow EU Taxonomy Timeline and Eligibility Decision Flow should be the shared entry point for your team. Route execution into ESG Compliance for live work and into Research Copilot when the artifact needs deeper research, evidence governance, or supporting analysis. - Start from EU Taxonomy Timeline and Eligibility Decision Flow and route the work by entity, product, team, or control owner. - Use ESG Compliance to manage cross team sustainability work, reporting, and evidence from one workflow. - Use Research Copilot to answer scope, timing, and interpretation questions with cited outputs. - Move from artifact reading to accountable execution without rebuilding the guidance in separate files. - [Open ESG Compliance](/solutions/esg-compliance.md): Manage cross team sustainability work, reporting, and evidence from one workflow for EU Taxonomy Timeline and Eligibility Decision Flow. - [Open Research Copilot](/solutions/research-copilot.md): Answer scope, timing, and interpretation questions with cited outputs from the same artifact. - **Download decision flow**: Share the classification logic with finance, sustainability, and assurance owners. - **Download timeline**: Align planning with the actual reporting and simplification milestones. - [Talk through EU Taxonomy Timeline and Eligibility Decision Flow](/contact.md): Review your current process, evidence model, and next steps for EU Taxonomy Timeline and Eligibility Decision Flow. ## Decision Steps ### STEP 1: Are you subject to the EU Taxonomy disclosure requirements? *Reference: Art. 8 (Reg. 2020/852) & Delegated Reg. 2021/2178* - Article 8 requires undertakings that are subject to Articles 19a or 29a of Directive 2013/34/EU to disclose how and to what extent their activities are associated with environmentally sustainable economic activities. - Delegated Regulation (EU) 2021/2178 specifies the content, presentation, and methodology for the KPIs and templates for both non-financial and financial undertakings. - If yes: continue to identify your KPI track and assess Taxonomy eligibility and alignment. - If no: Article 8 reporting does not apply, but you may still use the EU Taxonomy voluntarily. - **NO** Not Subject to EU Taxonomy Disclosure - **YES** Are you a financial undertaking (rather than a non-financial undertaking)? ### STEP 2: Are you a financial undertaking (rather than a non-financial undertaking)? *Reference: Art. 8 (Taxonomy disclosures)* - If yes: follow the financial undertaking track (e.g., credit institutions, asset managers, investment firms, insurance and reinsurance undertakings) and use the financial KPI templates in Delegated Regulation (EU) 2021/2178. - If no: follow the non-financial undertaking track and report turnover, CapEx and OpEx KPIs under Delegated Regulation (EU) 2021/2178. - Both tracks require Taxonomy eligibility and alignment assessments for the relevant economic activities. - **NO** Are you a non-financial undertaking using the turnover, CapEx and OpEx KPIs? - **YES** Are you a financial undertaking using the financial KPIs under Delegated Regulation (EU) 2021/2178? ### STEP 3A: Are you a non-financial undertaking using the turnover, CapEx and OpEx KPIs? *Reference: Delegated Reg. 2021/2178 (Annex I and Annex II templates)* - Non-financial undertakings disclose KPIs on turnover, CapEx and OpEx and accompanying qualitative information using the templates in Delegated Regulation (EU) 2021/2178. - Transitional period: from 1 January 2022 until 31 December 2022, non-financial undertakings disclose only the proportion of Taxonomy-eligible and Taxonomy non-eligible activities and the relevant qualitative information. - If yes: proceed to assess whether your activities are Taxonomy-eligible and Taxonomy-aligned. - **YES** Is your economic activity listed in the Delegated Acts? - **NO** Not Subject to EU Taxonomy Disclosure ### STEP 3B: Are you a financial undertaking using the financial KPIs under Delegated Regulation (EU) 2021/2178? *Reference: Delegated Reg. 2021/2178 (financial KPI templates)* - Delegated Regulation (EU) 2021/2178 specifies KPIs for financial undertakings, including credit institutions (Green Asset Ratio), investment firms, asset managers, and insurance and reinsurance undertakings. - Transitional period: application in 2022 is limited to certain elements and qualitative reporting, with remaining provisions applying from 1 January 2024 for financial undertakings. - If yes: proceed to assess whether the relevant activities and exposures are Taxonomy-eligible and Taxonomy-aligned. - **YES** Is your economic activity listed in the Delegated Acts? - **NO** Not Subject to EU Taxonomy Disclosure ### STEP 4: Is your economic activity listed in the Delegated Acts? *Reference: Climate & Environmental Delegated Acts* - Check if your activity is described in the Climate Delegated Act (Delegated Reg. (EU) 2021/2139), the Complementary Climate Delegated Act (Delegated Reg. (EU) 2022/1214), and the Environmental Delegated Act (Delegated Reg. (EU) 2023/2485). - If listed: the activity is Taxonomy-eligible. Proceed to alignment assessment. - If not listed: the activity is Taxonomy non-eligible. Report as such and no further assessment needed. - Note: An activity can be eligible under multiple objectives. - **YES** Taxonomy-Alignment Assessment (Three Criteria) - **NO** Taxonomy Non-Eligible Activity ### STEP 5: Taxonomy-Alignment Assessment (Three Criteria) - To qualify as Taxonomy-aligned, an activity must meet three cumulative criteria: - 1. Substantial contribution: meet the technical screening criteria (TSC) for at least one environmental objective. - 2. Do No Significant Harm (DNSH): meet DNSH criteria for all other environmental objectives. - 3. Minimum safeguards: comply with minimum social safeguards (OECD Guidelines, UN Guiding Principles, ILO Declaration). - All three criteria must be met. Proceed through each step. - -> Does your activity meet the substantial contribution criteria? ### STEP 6: Does your activity meet the substantial contribution criteria? *Reference: Art. 10-15 & Technical Screening Criteria* - Substantial contribution: your activity must meet the technical screening criteria (TSC) for at least one of the environmental objectives. - TSC are activity-specific and set out in the delegated acts (including Delegated Reg. (EU) 2021/2139, 2022/1214 and 2023/2485). - If yes: proceed to DNSH assessment. If no: the activity is not Taxonomy-aligned. - **YES** Does your activity meet all Do No Significant Harm (DNSH) criteria? - **NO** Taxonomy-Eligible but Not Aligned ### STEP 7: Does your activity meet all Do No Significant Harm (DNSH) criteria? *Reference: Art. 17 & Delegated Acts Appendices* - DNSH: your activity must not significantly harm any of the other environmental objectives (as defined in Article 17). - DNSH criteria are set out in the delegated acts alongside the TSC and can include generic and activity-specific requirements (for example, generic DNSH criteria can be set out in appendices such as Appendix C to Delegated Regulation (EU) 2021/2139). - If any DNSH criterion is not met, the activity is not Taxonomy-aligned. - If yes: proceed to minimum safeguards check. - **YES** Does your undertaking comply with minimum safeguards? - **NO** Taxonomy-Eligible but Not Aligned ### STEP 8: Does your undertaking comply with minimum safeguards? *Reference: Art. 18 (minimum safeguards)* - Minimum safeguards: procedures implemented by an undertaking to ensure alignment with the OECD Guidelines for Multinational Enterprises and the UN Guiding Principles on Business and Human Rights, including the principles and rights set out in the eight fundamental ILO conventions and the International Bill of Human Rights. - When implementing those procedures, undertakings adhere to the principle of 'do no significant harm' referred to in Regulation (EU) 2019/2088. - If yes: the activity is Taxonomy-aligned. Proceed to KPI calculation. - If no: the activity is not Taxonomy-aligned. - **YES** Taxonomy-Aligned Activity - **NO** Taxonomy-Eligible but Not Aligned ## Reference Information ### Six Environmental Objectives - 1. Climate change mitigation (Art. 10) - technical screening criteria set out in the Climate Delegated Act (Delegated Reg. (EU) 2021/2139) and related amendments (including Delegated Reg. (EU) 2022/1214). - 2. Climate change adaptation (Art. 11) - technical screening criteria set out in the Climate Delegated Act (Delegated Reg. (EU) 2021/2139). - 3. Sustainable use and protection of water and marine resources (Art. 12) - technical screening criteria set out in the Environmental Delegated Act (Delegated Reg. (EU) 2023/2485). - 4. Transition to a circular economy (Art. 13) - technical screening criteria set out in the Environmental Delegated Act (Delegated Reg. (EU) 2023/2485). - 5. Pollution prevention and control (Art. 14) - technical screening criteria set out in the Environmental Delegated Act (Delegated Reg. (EU) 2023/2485). - 6. Protection and restoration of biodiversity and ecosystems (Art. 15) - technical screening criteria set out in the Environmental Delegated Act (Delegated Reg. (EU) 2023/2485). ### KPI Calculation for Non-Financial Undertakings - Non-financial undertakings must disclose three KPIs in their non-financial statement: - 1. Turnover KPI: proportion of net turnover derived from products or services associated with Taxonomy-aligned economic activities (Section 1.1.1, Annex I, Disclosures Delegated Act). - 2. CapEx KPI: proportion of capital expenditure related to assets or processes associated with Taxonomy-aligned economic activities (Section 1.1.2, Annex I). - 3. OpEx KPI: proportion of operating expenditure related to assets or processes associated with Taxonomy-aligned economic activities (Section 1.1.3, Annex I). - Report separately: eligible and aligned proportions for each KPI. - Provide qualitative information: accounting policies, context, and any significant changes. - Use templates in Annex II of the Disclosures Delegated Act. ### KPI Calculation for Financial Undertakings - Financial undertakings must disclose KPIs specific to their business model: - Credit institutions: Green Asset Ratio (GAR) - proportion of total assets financing Taxonomy-aligned economic activities (Annex V). - Asset managers: proportion of investments in Taxonomy-aligned economic activities (Annex VIII). - Insurance and reinsurance undertakings: proportion of Taxonomy-aligned investments (Annex IX) and Taxonomy-aligned underwriting (Annex X). - Investment firms: proportion of Taxonomy-aligned assets and exposures (Annex VII). - Report separately: eligible and aligned exposures. - Provide qualitative information: methodologies, data quality, and limitations. - Use templates in Annexes III-XI of the Disclosures Delegated Act. ### EU Taxonomy Delegated Acts - 1. Climate Delegated Act (Delegated Reg. (EU) 2021/2139): technical screening criteria for climate change mitigation and climate change adaptation (with related amendments, including Delegated Reg. (EU) 2022/1214). - 2. Environmental Delegated Act (Delegated Reg. (EU) 2023/2485): technical screening criteria for water and marine resources, circular economy, pollution prevention and control, and biodiversity and ecosystems. - 3. Disclosures Delegated Act (Delegated Reg. (EU) 2021/2178): KPI templates, content and presentation of disclosures for non-financial and financial undertakings. - The Commission has also issued notices and draft notices providing interpretation and implementation guidance for Article 8 disclosures. ### Transitional and Enabling Activities - Transitional activities (Art. 10(2)): economic activities for which there are no technologically and economically feasible low-carbon alternatives, but which support the transition to a climate-neutral economy. They must meet the conditions in Article 10(2) and the relevant technical screening criteria. - Enabling activities (Art. 16): economic activities that directly enable other activities to make a substantial contribution to one or more environmental objectives, subject to the conditions in Article 16 and the relevant technical screening criteria. - Both transitional and enabling activities can qualify as Taxonomy-aligned if they meet the relevant TSC, DNSH criteria, and minimum safeguards. ### EU Taxonomy Reporting Timeline - Article 8 applies for the climate objectives (Art. 9(a) and 9(b)) from 1 January 2022 and for the other objectives (Art. 9(c) to 9(f)) from 1 January 2023. - Non-financial undertakings: from 1 January 2022 until 31 December 2022, disclose only the proportion of Taxonomy-eligible and Taxonomy non-eligible activities and the relevant qualitative information. Remaining provisions apply from 1 January 2023. - Financial undertakings: application in 2022 is limited to certain elements and qualitative reporting, with remaining provisions applying from 1 January 2024. - Credit institutions: additional KPIs related to trading book and commissions and fees apply from 1 January 2026. - Review clauses: Delegated Regulation (EU) 2021/2178 includes a review by 30 June 2024. Regulation (EU) 2020/852 includes periodic reviews. ### Data Sources and Verification - Disclosures include quantitative KPIs and accompanying qualitative information explaining methodologies, assumptions, and limitations (including how data was allocated and how double counting was avoided). - Where information is not readily available, estimates can be used if the approach is transparent and limitations are clearly explained. - Data usability and quality considerations can be informed by the Platform on Sustainable Finance recommendations on taxonomy data treatment, verification, and usability. ### Commission Notices and Guidance - Commission Notice 2022/C 385/01 (6 October 2022): interpretation of the Disclosures Delegated Act for reporting taxonomy-eligible activities and assets. - Commission Notice 2023/C 211/01 (16 June 2023): interpretation of the Taxonomy Regulation and links to the Sustainable Finance Disclosure Regulation (SFDR). - Commission Notice (OJ C/2024/6691, published 8 November 2024): interpretation of certain legal provisions of the Disclosures Delegated Act under Article 8 on reporting of taxonomy-eligible and taxonomy-aligned activities and assets. - Draft Commission Notice (approved in principle on 29 November 2024): comprehensive guidance on Environmental, Climate, and Disclosures delegated acts. - These notices assist with implementation and do not create new legal obligations. ### Future Developments and Reviews - Platform on Sustainable Finance: EU expert group advising the Commission on the development and refinement of the EU Taxonomy. Publishes reports and recommendations on extending the Taxonomy (e.g., to social objectives) and improving usability. - Review clauses: Regulation (EU) 2020/852 includes periodic reviews, and Delegated Regulation (EU) 2021/2178 includes a review by 30 June 2024. - Scope extension: Regulation (EU) 2020/852 includes provisions on assessing potential extensions of the taxonomy framework (including consideration of social taxonomy work). ## Possible Outcomes ### [RESULT] Taxonomy-Aligned Activity Report as aligned in KPIs - Your activity is Taxonomy-aligned: it contributes substantially to at least one objective, does no significant harm to others, and complies with minimum safeguards. - Non-financial undertakings: report the proportion of aligned turnover, CapEx and OpEx in your non-financial statement (Art. 8(1)). - Financial undertakings: report Taxonomy-aligned assets/exposures in your disclosures (Art. 8(2)) using the applicable KPI (e.g., GAR for credit institutions). - Use templates in Annex II (non-financials) or Annexes III-XI (financials) of the Disclosures Delegated Act. ### [RESULT] Taxonomy-Eligible but Not Aligned Report eligibility only - Your activity is Taxonomy-eligible (listed in the Delegated Acts) but does not meet all alignment criteria (substantial contribution, DNSH, or minimum safeguards). - Report the proportion of Taxonomy-eligible economic activities separately from Taxonomy-aligned activities. - Non-financial undertakings: report eligible and aligned proportions for turnover, CapEx and OpEx. - Financial undertakings: report eligible and aligned exposures using applicable KPIs. - Provide qualitative information explaining why the activity is not aligned and any plans to improve alignment. ### [RESULT] Taxonomy Non-Eligible Activity Not covered by Delegated Acts - Your activity is Taxonomy non-eligible: it is not described in the Climate Delegated Act or Environmental Delegated Act. - Report the proportion of Taxonomy non-eligible economic activities in your KPIs. - No alignment assessment is required for non-eligible activities. - Note: The Commission may expand the list of eligible activities in future amendments to the Delegated Acts. ### [RESULT] Not Subject to EU Taxonomy Disclosure No mandatory reporting - You are not subject to the EU Taxonomy disclosure requirements under Article 8 of the Taxonomy Regulation. - Voluntary use: you may use the EU Taxonomy framework voluntarily to assess and communicate the environmental sustainability of your economic activities. - Note: Even if not subject to EU Taxonomy disclosure, you may still be required to report Taxonomy-aligned activities if you access EU sustainable finance instruments (e.g., EU Green Bonds, InvestEU, Recovery and Resilience Facility). ## Compliance Timeline | Date | Event | Category | Reference | | --- | --- | --- | --- | | 2018-07-01 | Technical Expert Group (TEG) Established | Governance | | | 2020-06-18 | EU Taxonomy Regulation Adopted | Core Regulation | | | 2020-06-22 | Publication in Official Journal | Core Regulation | | | 2020-07-01 | TEG Mandate Ends | Governance | | | 2020-07-12 | Regulation Entry into Force | Core Regulation | | | 2020-10-01 | Platform on Sustainable Finance (First Mandate) | Governance | | | 2021-03-01 | Transition Finance Report | Platform Reports | | | 2021-06-04 | Climate Delegated Act Adopted | Delegated Acts | | | 2021-07-06 | Disclosures Delegated Act Adopted | Delegated Acts | | | 2021-12-09 | Climate Delegated Act published in Official Journal | Delegated Acts | | | 2021-12-10 | Disclosures Delegated Act published in Official Journal | Delegated Acts | | | 2022-01-01 | Climate Delegated Act Applies | Application Dates | | | 2022-01-01 | Disclosures Delegated Act Begins Phased Application | Application Dates | | | 2022-02-01 | Social Taxonomy Report | Platform Reports | | | 2022-03-09 | Complementary Climate Delegated Act Adopted | Delegated Acts | | | 2022-07-15 | Complementary Climate Act Published in OJ | Delegated Acts | | | 2022-10-01 | Platform First Mandate Ends | Governance | | | 2022-10-01 | Data and Usability Recommendations | Platform Reports | | | 2022-10-01 | Minimum Safeguards Report | Platform Reports | | | 2022-10-06 | Commission Notice on Article 8 Disclosures (2022/C 385/01) | Commission Guidance | | | 2022-12-19 | Draft Commission Notices Approved in Principle (December 2022) | Commission Guidance | | | 2023-01-01 | Complementary Climate Act Applies | Application Dates | | | 2023-01-01 | Disclosures Delegated Act applies (non-financial undertakings) | Application Dates | | | 2023-02-01 | Platform Second Mandate Begins | Governance | | | 2023-06-13 | Environmental Delegated Acts Approved | Delegated Acts | | | 2023-06-16 | Commission Notice on Taxonomy and SFDR | Commission Guidance | | | 2023-06-27 | Environmental Delegated Acts Adopted | Delegated Acts | | | 2023-10-17 | Stakeholder Request Mechanism Launched | Governance | | | 2023-11-21 | Environmental Delegated Acts Published in OJ | Delegated Acts | | | 2024-01-01 | Environmental Delegated Acts Apply | Application Dates | | | 2024-01-01 | Disclosures Delegated Act applies (financial undertakings) | Application Dates | | | 2024-11-08 | Third Commission Notice on Article 8 Disclosures (OJ C/2024/6691) | Commission Guidance | | | 2024-11-29 | Draft Commission Notice (November 2024) Approved in Principle | Commission Guidance | | | 2025-02-26 | Simplification Omnibus Package | Core Regulation | | | 2025-03-01 | Platform Second Mandate Ends | Governance | | | 2025-03-01 | Commission Notice on Three Delegated Acts | Commission Guidance | | | 2025-07-04 | Omnibus Delegated Act Adopted | Delegated Acts | | | 2025-12-17 | Draft Notice on Omnibus Delegated Act | Commission Guidance | | | 2026-01-01 | Additional Credit Institution KPIs Apply | Application Dates | | | 2026-02-01 | Platform Third Mandate Begins | Governance | | | 2050-01-01 | Climate Neutrality Target | Core Regulation | | **Event details:** - **2018-07-01 - Technical Expert Group (TEG) Established**: Commission establishes Technical Expert Group on Sustainable Finance to develop taxonomy framework - **2020-06-18 - EU Taxonomy Regulation Adopted**: Regulation (EU) 2020/852 adopted by European Parliament and Council establishing framework for sustainable investment classification - **2020-06-22 - Publication in Official Journal**: Taxonomy Regulation published in Official Journal (OJ L 198) - **2020-07-01 - TEG Mandate Ends**: Technical Expert Group on Sustainable Finance completes work (2018-2020) - **2020-07-12 - Regulation Entry into Force**: EU Taxonomy Regulation enters into force, establishing six environmental objectives and framework conditions - **2020-10-01 - Platform on Sustainable Finance (First Mandate)**: Platform on Sustainable Finance begins first mandate (October 2020 - October 2022) - **2021-03-01 - Transition Finance Report**: Platform on Sustainable Finance adopts report on transition finance - **2021-06-04 - Climate Delegated Act Adopted**: Commission Delegated Regulation (EU) 2021/2139 establishing technical screening criteria for climate change mitigation and adaptation - **2021-07-06 - Disclosures Delegated Act Adopted**: Commission Delegated Regulation (EU) 2021/2178 on Article 8 disclosure obligations for financial and non-financial undertakings - **2021-12-09 - Climate Delegated Act published in Official Journal**: Official Journal publication of the Climate Delegated Act (Delegated Regulation (EU) 2021/2139). - **2021-12-10 - Disclosures Delegated Act published in Official Journal**: Official Journal publication of the Disclosures Delegated Act (Delegated Regulation (EU) 2021/2178). - **2022-01-01 - Climate Delegated Act Applies**: Climate Delegated Act applies as of 1 January 2022. - **2022-01-01 - Disclosures Delegated Act Begins Phased Application**: Disclosures Delegated Act application in 2022 is limited to certain elements and qualitative reporting. - **2022-02-01 - Social Taxonomy Report**: Platform on Sustainable Finance publishes Final Report on Social Taxonomy development - **2022-03-09 - Complementary Climate Delegated Act Adopted**: Commission Delegated Regulation (EU) 2022/1214 on gas and nuclear energy activities - **2022-07-15 - Complementary Climate Act Published in OJ**: Official Journal publication of Complementary Climate Delegated Act (gas and nuclear) - **2022-10-01 - Platform First Mandate Ends**: End of the first mandate of the Platform on Sustainable Finance (October 2022). - **2022-10-01 - Data and Usability Recommendations**: Platform publishes recommendations on taxonomy data treatment, verification, and usability - **2022-10-01 - Minimum Safeguards Report**: Platform publishes Final Report on Minimum Safeguards (human rights, labor, anti-corruption) - **2022-10-06 - Commission Notice on Article 8 Disclosures (2022/C 385/01)**: Commission Notice on interpretation of the Disclosures Delegated Act for reporting taxonomy-eligible economic activities and assets (OJ C 385, 6 October 2022). - **2022-12-19 - Draft Commission Notices Approved in Principle (December 2022)**: Draft Commission notices on the Climate Delegated Act and on Article 8 disclosures are approved in principle on 19 December 2022. - **2023-01-01 - Complementary Climate Act Applies**: Complementary Climate Delegated Act (gas and nuclear) enters into application - **2023-01-01 - Disclosures Delegated Act applies (non-financial undertakings)**: Remaining provisions of the Disclosures Delegated Act apply from 1 January 2023 for non-financial undertakings. - **2023-02-01 - Platform Second Mandate Begins**: Platform on Sustainable Finance begins its second mandate (February 2023). - **2023-06-13 - Environmental Delegated Acts Approved**: Environmental and Climate amendment delegated acts approved in principle - **2023-06-16 - Commission Notice on Taxonomy and SFDR**: Commission notice on interpretation of EU Taxonomy Regulation and links to Sustainable Finance Disclosure Regulation - **2023-06-27 - Environmental Delegated Acts Adopted**: Commission Delegated Regulations (EU) 2023/2485 (Environmental objectives) and 2023/2486 (Disclosures update) adopted - **2023-10-17 - Stakeholder Request Mechanism Launched**: EU Taxonomy stakeholder request mechanism launched for public input on technical screening criteria - **2023-11-21 - Environmental Delegated Acts Published in OJ**: Official Journal publication of Environmental Delegated Act (four environmental objectives) and Disclosures update - **2024-01-01 - Environmental Delegated Acts Apply**: Environmental Delegated Act (water, circular economy, pollution, biodiversity) enters into application - **2024-01-01 - Disclosures Delegated Act applies (financial undertakings)**: Remaining provisions of the Disclosures Delegated Act apply from 1 January 2024 for financial undertakings. - **2024-11-08 - Third Commission Notice on Article 8 Disclosures (OJ C/2024/6691)**: Commission Notice on interpretation and implementation of certain legal provisions of the Disclosures Delegated Act under Article 8 (published in OJ C on 8 November 2024). - **2024-11-29 - Draft Commission Notice (November 2024) Approved in Principle**: Draft Commission notice providing comprehensive guidance on Environmental, Climate, and Disclosures Delegated Acts is approved in principle on 29 November 2024. - **2025-02-26 - Simplification Omnibus Package**: Legislative package simplifying taxonomy reporting and disclosure requirements - **2025-03-01 - Platform Second Mandate Ends**: Platform on Sustainable Finance second mandate ends (extended until March 2025). - **2025-03-01 - Commission Notice on Three Delegated Acts**: Commission notice on interpretation of Environmental, Climate, and Disclosures Delegated Acts - **2025-07-04 - Omnibus Delegated Act Adopted**: Delegated Act amending Taxonomy Disclosures, Climate and Environmental Delegated Acts (simplification measures) - **2025-12-17 - Draft Notice on Omnibus Delegated Act**: Draft Commission notice on interpretation and implementation of Disclosures Delegated Act as amended by Omnibus - **2026-01-01 - Additional Credit Institution KPIs Apply**: Additional key performance indicators for credit institutions related to trading book and commissions and fees apply from 1 January 2026. - **2026-02-01 - Platform Third Mandate Begins**: Platform on Sustainable Finance begins its third mandate (February 2026 to end of 2027). - **2050-01-01 - Climate Neutrality Target**: EU target for climate-neutral economy, supported by taxonomy framework for sustainable investment --- [Privacy Policy](https://www.sorena.io/privacy) | [Terms of Use](https://www.sorena.io/terms-of-use) | [DMCA](https://www.sorena.io/dmca) | [About Us](https://www.sorena.io/about-us) (c) 2026 Sorena AB (559573-7338). 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