---
title: "EU Taxonomy Regulation (EU) 2020/852: Timeline, Eligibility, Alignment and Article 8"
canonical_url: "https://www.sorena.io/artifacts/eu/taxonomy-regulation"
source_url: "https://www.sorena.io/artifacts/eu/taxonomy-regulation"
author: "Sorena AI"
description: "This EU Taxonomy overview helps separate activity eligibility, taxonomy alignment, DNSH, minimum safeguards, delegated acts, and Article 8 disclosure planning."
published_at: "2026-02-21"
updated_at: "2026-02-21"
keywords:
  - "EU Taxonomy"
  - "Regulation (EU) 2020/852"
  - "Article 8"
  - "taxonomy eligibility"
  - "taxonomy alignment"
  - "DNSH"
  - "minimum safeguards"
  - "delegated acts"
---
**[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, Eligibility, Alignment and Article 8

This EU Taxonomy overview helps separate activity eligibility, taxonomy alignment, DNSH, minimum safeguards, delegated acts, and Article 8 disclosure planning.

![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, Eligibility and Article 8 Guide

This guide helps classify activities under the EU Taxonomy and plan Article 8 reporting; check eligibility first, then test alignment, DNSH and minimum safeguards for disclosure.

Practical guidance to validate against your own legal requirements; based on Regulation (EU) 2020/852, the delegated acts and Article 8 disclosure rules for in-scope undertakings.

[Run the EU Taxonomy applicability test](/artifacts/eu/taxonomy-regulation/applicability-test.md)

## What you can decide faster

- **Eligibility**: Match the economic activity to a delegated-act activity description before testing alignment.
- **Alignment**: Check substantial contribution, DNSH, and minimum safeguards separately so evidence gaps are visible.
- **Disclosure**: Identify the Article 8 KPI family and notes that apply to the reporting undertaking.

By Sorena AI | Official sources | No signup required

### Quick scan

*Taxonomy*

- **Eligible**: Covered by a Taxonomy delegated-act activity description.
- **Aligned**: Meets technical screening criteria, DNSH, and minimum safeguards.
- **Disclosed**: Mapped to the relevant Article 8 disclosure template or KPI family.

Use the guide to keep eligibility, alignment, and disclosure logic separate.

| Value | Metric |
| --- | --- |
| 6 | Objectives |
| DNSH | No harm |
| GAR | Finance KPI |
| Art. 8 | Disclosure |

**Key highlights:** Eligibility first | DNSH evidence | Article 8 KPIs

## Primary sources

- [Commission Notice on the EU Taxonomy Climate Delegated Act (C/2023/267)](https://eur-lex.europa.eu/eli/C/2023/267/oj/eng?ref=sorena.io) - C/2023/6756 - This is a Commission Notice on the interpretation and implementation of certain legal provisions of the EU Taxonomy Climate Delegated Act. It provides technical clarifications and FAQs on technical screening criteria for economic activities that contribute substantially to climate change mitigation or climate change adaptation and do no significant harm to other environmental objectives. The notice refe
  - Quote: "This is a Commission Notice on the interpretation and implementation of certain legal provisions of the EU Taxonomy Climate Delegated Act"

## Topic Guides

- [DNSH Appendix C under the EU Taxonomy: chemicals evidence FAQ](/artifacts/eu/taxonomy-regulation/faq/dnsh-appendix-c.md): Practical FAQ on EU Taxonomy DNSH Appendix C chemicals criteria, including SVHCs, CLP hazard classes, the 0.1% w/w threshold, suitable alternatives, and controlled conditions evidence.
- [EU Taxonomy 2026 simplification: what should teams do?](/artifacts/eu/taxonomy-regulation/faq/2026-simplification.md): cited FAQ on EU Taxonomy 2026 simplification, Regulation (EU) 2026/73, Article 8 reporting, DNSH evidence, and limits on unsupported claims.
- [EU Taxonomy Activity Eligibility Workflow](/artifacts/eu/taxonomy-regulation/activity-eligibility-workflow.md): Build an EU Taxonomy activity eligibility workflow that maps economic activities to delegated-act descriptions before alignment, DNSH, and Article 8 KPI reporting.
- [EU Taxonomy activity evidence packs: what to retain](/artifacts/eu/taxonomy-regulation/faq/activity-evidence-packs.md): A practical FAQ on EU Taxonomy activity evidence packs: eligibility, alignment, DNSH, minimum safeguards, KPI traceability, and cited-source review records.
- [EU Taxonomy Applicability Test for Eligibility and Alignment](/artifacts/eu/taxonomy-regulation/applicability-test.md): Test EU Taxonomy applicability by separating Article 8 reporting scope, Taxonomy eligibility, Taxonomy alignment, DNSH, minimum safeguards, and KPI evidence.
- [EU Taxonomy Article 8 disclosure templates](/artifacts/eu/taxonomy-regulation/templates.md): cited EU Taxonomy templates for Article 8 reporting, covering non-financial KPIs, financial undertaking annexes, eligibility and alignment evidence, GAR inputs, and publication checks.
- [EU Taxonomy Article 8 KPI disclosure workflow](/artifacts/eu/taxonomy-regulation/kpis-and-disclosure-workflow.md): cited workflow for EU Taxonomy Article 8 KPI disclosures, covering turnover, CapEx, OpEx, GAR dependencies, templates, contextual information, and publication checks.
- [EU Taxonomy Article 8 Scope and Reporting Entities](/artifacts/eu/taxonomy-regulation/scope-and-reporting-entities.md): Determine which financial and non-financial undertakings report under EU Taxonomy Article 8, which annexes apply, and what evidence supports the reporting boundary.
- [EU Taxonomy Article 8 Scope FAQ](/artifacts/eu/taxonomy-regulation/faq/article-8-scope.md): cited FAQ on EU Taxonomy Article 8 scope, including who reports, which KPI framework applies, and what evidence teams should retain.
- [EU Taxonomy auditor evidence: what to keep for alignment review](/artifacts/eu/taxonomy-regulation/faq/auditor-evidence.md): Practical FAQ on EU Taxonomy auditor evidence: what evidence supports eligibility, alignment, DNSH, minimum safeguards, and Article 8 KPI disclosures.
- [EU Taxonomy CapEx Plan Evidence Workflow](/artifacts/eu/taxonomy-regulation/capex-plan-evidence-workflow.md): Build an EU Taxonomy CapEx plan evidence workflow for Article 8 CapEx KPI reporting, management-body approval, milestones, amendments, allocation, and restatement controls.
- [EU Taxonomy CapEx Plan Evidence: Article 8 checklist](/artifacts/eu/taxonomy-regulation/capex-plan-evidence.md): Build evidence for EU Taxonomy CapEx plans under Article 8, Annex I Section 1.1.2.2 and the Disclosures Delegated Act.
- [EU Taxonomy CapEx Plans FAQ: Article 8 CapEx KPI](/artifacts/eu/taxonomy-regulation/faq/capex-plans.md): Practical FAQ on EU Taxonomy CapEx plans under Article 8, Annex I Section 1.1.2.2, management-body approval, timing, activity-level evidence, and KPI restatement.
- [EU Taxonomy compliance guide: eligibility, alignment and Article 8 KPIs](/artifacts/eu/taxonomy-regulation/compliance.md): Practical EU Taxonomy compliance guide for mapping eligible activities, testing alignment, collecting DNSH and minimum-safeguards evidence, and preparing Article 8 disclosures.
- [EU Taxonomy deadlines and Article 8 compliance calendar](/artifacts/eu/taxonomy-regulation/deadlines-and-compliance-calendar.md): cited EU Taxonomy calendar for Article 8 reporting phases, environmental objective application dates, delegated-act updates, and evidence review gates.
- [EU Taxonomy Delegated Act Change Tracker](/artifacts/eu/taxonomy-regulation/delegated-act-change-tracker.md): Track adopted and proposed EU Taxonomy delegated-act changes by source, status, affected criteria, Article 8 disclosure impact, owner, and evidence update.
- [EU Taxonomy delegated act changes: what teams should check](/artifacts/eu/taxonomy-regulation/faq/delegated-act-changes.md): FAQ on handling EU Taxonomy delegated act changes: official source checks, application dates, affected criteria, disclosures, DNSH evidence, and review records.
- [EU Taxonomy Delegated Acts Tracker](/artifacts/eu/taxonomy-regulation/delegated-acts-tracker.md): Track EU Taxonomy delegated acts by legal status, objective, reporting impact, activity scope, DNSH criteria, Article 8 disclosures, and owner follow-up.
- [EU Taxonomy DNSH and Minimum Safeguards evidence guide](/artifacts/eu/taxonomy-regulation/dnsh-and-minimum-safeguards.md): cited guide to EU Taxonomy DNSH and minimum safeguards: Article 3 alignment gates, Article 17 significant harm, Article 18 safeguards, evidence records, and KPI controls.
- [EU Taxonomy DNSH Appendix C: chemicals evidence guide](/artifacts/eu/taxonomy-regulation/dnsh-appendix-c.md): cited guide to EU Taxonomy DNSH Appendix C chemicals checks, including SVHC thresholds, alternatives, controlled conditions, and evidence records.
- [EU Taxonomy Eligibility vs Alignment](/artifacts/eu/taxonomy-regulation/taxonomy-eligibility-vs-alignment.md): Compare EU Taxonomy eligibility and alignment under Article 8: what each term means, what evidence is needed, which KPIs are affected, and why eligibility is not proof of sustainability.
- [EU Taxonomy Eligibility vs Alignment Explained](/artifacts/eu/taxonomy-regulation/taxonomy-eligibility-vs-alignment-explained.md): Explain EU Taxonomy eligibility and alignment under Article 8, the Disclosures Delegated Act, Article 3, technical screening criteria, DNSH, and safeguards.
- [EU Taxonomy eligibility vs alignment: what is the difference?](/artifacts/eu/taxonomy-regulation/faq/eligibility-vs-alignment.md): Eligibility means an activity is covered by Taxonomy delegated acts; alignment means it also meets Article 3 conditions, technical screening criteria, DNSH, and minimum safeguards.
- [EU Taxonomy FAQ: eligibility, alignment, DNSH, safeguards, and Article 8](/artifacts/eu/taxonomy-regulation/faq.md): EU Taxonomy FAQ hub for eligibility, alignment, technical screening criteria, DNSH, minimum safeguards, Article 8 KPIs, delegated acts, and evidence records.
- [EU Taxonomy Financial KPIs and Green Asset Ratio (GAR) FAQ](/artifacts/eu/taxonomy-regulation/faq/financial-kpis-and-gar.md): FAQ on EU Taxonomy Article 8 financial undertaking KPIs, credit institution Green Asset Ratio (GAR), reporting dates, exclusions, and qualitative disclosures.
- [EU Taxonomy GAR and financial undertaking KPIs](/artifacts/eu/taxonomy-regulation/gar-and-financial-undertaking-kpis.md): cited guide to EU Taxonomy Article 8 financial undertaking KPIs, including GAR, asset manager KPIs, investment firm KPIs, insurance KPIs, exclusions, and reporting evidence.
- [EU Taxonomy GAR KPI workflow for credit institutions](/artifacts/eu/taxonomy-regulation/gar-kpi-workflow.md): cited workflow for preparing EU Taxonomy Green Asset Ratio (GAR) KPI disclosures under Article 8 and the Disclosures Delegated Act.
- [EU Taxonomy minimum safeguards FAQ: Article 18 evidence](/artifacts/eu/taxonomy-regulation/faq/minimum-safeguards.md): FAQ on EU Taxonomy minimum safeguards under Article 18: who must comply, which OECD, UNGP, ILO and human-rights evidence to keep, and common reporting mistakes.
- [EU Taxonomy Minimum Safeguards: Article 18 and evidence](/artifacts/eu/taxonomy-regulation/minimum-safeguards.md): Understand how Article 18 minimum safeguards fit into EU Taxonomy alignment, which international standards they reference, and what evidence supports the assessment.
- [EU Taxonomy non-financial KPIs: turnover, CapEx and OpEx](/artifacts/eu/taxonomy-regulation/faq/non-financial-kpis.md): Article 8 FAQ for non-financial undertakings reporting EU Taxonomy turnover, CapEx and OpEx KPIs, with evidence and source checks.
- [EU Taxonomy Penalties and Fines: Article 22 Disclosure Risk](/artifacts/eu/taxonomy-regulation/penalties-and-fines.md): Understand where EU Taxonomy penalty exposure starts: Article 22 measures and penalties for Articles 5, 6, and 7 financial product disclosures, with practical evidence controls.
- [EU Taxonomy Regulation Checklist for Eligibility and Alignment](/artifacts/eu/taxonomy-regulation/checklist.md): A cited EU Taxonomy checklist for mapping eligible activities, testing alignment, documenting DNSH and minimum safeguards, and preparing Article 8 KPI disclosures.
- [EU Taxonomy Regulation requirements: eligibility, alignment, KPIs](/artifacts/eu/taxonomy-regulation/requirements.md): Understand the core EU Taxonomy requirements: Article 3 alignment tests, eligible activities, DNSH, minimum safeguards, Article 8 KPIs, and evidence to keep.
- [EU Taxonomy screening criteria and documentation guide](/artifacts/eu/taxonomy-regulation/screening-criteria-and-documentation.md): How to document EU Taxonomy eligibility, alignment, technical screening criteria, DNSH, minimum safeguards, and Article 8 KPI disclosures without overstating the evidence.
- [EU Taxonomy Six Environmental Objectives | Article 9 FAQ](/artifacts/eu/taxonomy-regulation/faq/six-environmental-objectives.md): Plain-English FAQ on the six EU Taxonomy environmental objectives in Article 9 and how teams should map activities, DNSH checks, safeguards, and evidence.
- [EU Taxonomy vs CSRD: Article 8 Reporting Comparison](/artifacts/eu/taxonomy-regulation/taxonomy-vs-csrd.md): Compare EU Taxonomy Article 8 disclosures with CSRD sustainability reporting scope, evidence, KPIs, assurance, and reuse limits using official EU Taxonomy sources.
- [EU Taxonomy vs SFDR: Scope, KPIs, and Evidence](/artifacts/eu/taxonomy-regulation/taxonomy-vs-sfdr.md): Compare the EU Taxonomy and the SFDR link points that appear in Taxonomy materials: activity classification, Article 8 KPIs, product disclosures, data reuse, and evidence limits.

## Key dates for delegated acts and disclosures

*Taxonomy Timeline*

Track the core Regulation, Taxonomy delegated acts, Article 8 disclosure rules, Commission notices, and amendments that change activity coverage or reporting evidence.

*Next step*

## Turn EU Taxonomy planning into an ESG delivery workflow

This overview is the shared starting point for Taxonomy work, then route live execution into ESG Compliance and source-specific research questions into Research Copilot.

- Route each activity through eligibility, alignment, DNSH, minimum-safeguards, and Article 8 disclosure checks.
- Use ESG Compliance to assign activity owners, evidence owners, reviewer roles, and reporting tasks.
- Use Research Copilot when a delegated act, Commission notice, or activity boundary needs cited interpretation.
- Keep Taxonomy conclusions, source links, assumptions, and approval history together before reporting.

- [Open ESG Compliance](/solutions/esg-compliance.md): Manage Taxonomy activity reviews, disclosure tasks, and evidence ownership in one ESG workflow.
- [Open Research Copilot](/solutions/research-copilot.md): Answer Taxonomy scope, delegated-act, and Article 8 interpretation questions with cited outputs.
- **Download timeline**: Align planning with delegated-act, guidance, and reporting milestones.
- [Talk through implementation](/contact.md): Review your activity inventory, Taxonomy evidence model, and reporting workflow.

## Compliance Timeline

| Date | Event | Category | Reference |
| --- | --- | --- | --- |
| 2020-06-18 | EU Taxonomy Regulation Adopted | Core Regulation | [Source](https://eur-lex.europa.eu/eli/reg/2020/852/oj/eng?ref=sorena.io) |
| 2020-06-22 | EU Taxonomy Regulation Published in the Official Journal | Core Regulation | [Source](https://eur-lex.europa.eu/eli/reg/2020/852/oj/eng?ref=sorena.io) |
| 2020-07-12 | EU Taxonomy Regulation Entered into Force | Core Regulation | [Source](https://eur-lex.europa.eu/eli/reg/2020/852/oj/eng?ref=sorena.io) |
| 2021-06-04 | Climate Delegated Act Adopted | Delegated Acts | [Source](https://eur-lex.europa.eu/eli/reg_del/2021/2139/oj/eng?ref=sorena.io) |
| 2021-07-06 | Disclosures Delegated Act Adopted | Delegated Acts | [Source](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) |
| 2021-12-09 | Climate Delegated Act Published in the Official Journal | Delegated Acts | [Source](https://eur-lex.europa.eu/eli/reg_del/2021/2139/oj/eng?ref=sorena.io) |
| 2021-12-10 | Disclosures Delegated Act Published in the Official Journal | Delegated Acts | [Source](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) |
| 2022-01-01 | Climate Delegated Act Applies | Application Dates | [Source](https://eur-lex.europa.eu/eli/reg_del/2021/2139/oj/eng?ref=sorena.io) |
| 2022-01-01 | Disclosures Delegated Act Begins Phased Application | Application Dates | [Source](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) |
| 2022-03-09 | Complementary Climate Delegated Act Adopted | Delegated Acts | [Source](https://eur-lex.europa.eu/eli/reg_del/2022/1214/oj/eng?ref=sorena.io) |
| 2022-07-15 | Complementary Climate Delegated Act Published in the Official Journal | Delegated Acts | [Source](https://eur-lex.europa.eu/eli/reg_del/2022/1214/oj/eng?ref=sorena.io) |
| 2022-10-06 | First Commission Notice on Article 8 Disclosures Published | Commission Guidance | [Source](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52022XC1006%2801%29&ref=sorena.io) |
| 2022-10-11 | Platform Minimum Safeguards Report Published | Platform Reports | [Source](https://finance.ec.europa.eu/system/files/2022-10/221011-sustainable-finance-platform-finance-report-minimum-safeguards_en.pdf?ref=sorena.io) |
| 2023-01-01 | Complementary Climate Delegated Act Applies | Application Dates | [Source](https://eur-lex.europa.eu/eli/reg_del/2022/1214/oj/eng?ref=sorena.io) |
| 2023-01-01 | Disclosures Delegated Act Applies to Non-Financial Undertakings | Application Dates | [Source](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) |
| 2023-06-16 | Commission Notice on Taxonomy Regulation and SFDR Published | Commission Guidance | [Source](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52023XC0616%2801%29&ref=sorena.io) |
| 2023-06-27 | Environmental and Climate Amendment Delegated Acts Adopted | Delegated Acts | [Source](https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/taxonomy-regulation_en?ref=sorena.io) |
| 2023-10-20 | Climate Delegated Act Commission Notice Published | Commission Guidance | [Source](https://eur-lex.europa.eu/eli/C/2023/267/oj/eng?ref=sorena.io) |
| 2023-10-20 | Second Article 8 Disclosures Commission Notice Published | Commission Guidance | [Source](https://eur-lex.europa.eu/eli/C/2023/305/oj/eng?ref=sorena.io) |
| 2023-11-21 | Environmental Delegated Act Package Published in the Official Journal | Delegated Acts | [Source](https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/taxonomy-regulation_en?ref=sorena.io) |
| 2024-01-01 | Environmental Delegated Act Package Applies | Application Dates | [Source](https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/taxonomy-regulation_en?ref=sorena.io) |
| 2024-01-01 | Disclosures Delegated Act Applies to Financial Undertakings | Application Dates | [Source](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) |
| 2024-11-08 | Third Article 8 Disclosures Commission Notice Published | Commission Guidance | [Source](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ%3AC_202406691&ref=sorena.io) |
| 2024-12-19 | Delegated Regulation (EU) 2024/3215 Published in the Official Journal | Delegated Acts | [Source](https://eur-lex.europa.eu/eli/reg_del/2024/3215/oj/eng?ref=sorena.io) |
| 2025-01-01 | Non-Financial KPIs Cover Environmental Delegated Act Activities | Application Dates | [Source](https://eur-lex.europa.eu/eli/reg_del/2023/2486/oj/eng?ref=sorena.io) |
| 2025-03-05 | Commission Notice on Three Delegated Acts Published | Commission Guidance | [Source](https://eur-lex.europa.eu/eli/C/2025/1373/oj/eng?ref=sorena.io) |
| 2025-07-04 | Omnibus Delegated Act Adopted | Delegated Acts | [Source](https://eur-lex.europa.eu/eli/reg_del/2026/73/oj/eng?ref=sorena.io) |
| 2026-01-01 | Financial KPIs Cover Environmental Delegated Act Activities | Application Dates | [Source](https://eur-lex.europa.eu/eli/reg_del/2023/2486/oj/eng?ref=sorena.io) |
| 2026-01-01 | Omnibus Delegated Act Applies | Application Dates | [Source](https://eur-lex.europa.eu/eli/reg_del/2026/73/oj/eng?ref=sorena.io) |
| 2026-01-08 | Omnibus Delegated Act Published in the Official Journal | Delegated Acts | [Source](https://eur-lex.europa.eu/eli/reg_del/2026/73/oj/eng?ref=sorena.io) |
| 2026-01-28 | Omnibus Delegated Act Enters into Force | Application Dates | [Source](https://eur-lex.europa.eu/eli/reg_del/2026/73/oj/eng?ref=sorena.io) |
| 2028-01-01 | Trading Book and Fees/Commission KPIs Apply for Credit Institutions | Application Dates | [Source](https://eur-lex.europa.eu/eli/reg_del/2026/73/oj/eng?ref=sorena.io) |

**Event details:**

- **2020-06-18 - EU Taxonomy Regulation Adopted**: Regulation (EU) 2020/852 was adopted, establishing the framework for environmentally sustainable economic activities.
- **2020-06-22 - EU Taxonomy Regulation Published in the Official Journal**: Regulation (EU) 2020/852 was published in the Official Journal of the European Union.
- **2020-07-12 - EU Taxonomy Regulation Entered into Force**: The Taxonomy Regulation entered into force and set the four overarching conditions and six environmental objectives.
- **2021-06-04 - Climate Delegated Act Adopted**: Commission Delegated Regulation (EU) 2021/2139 established technical screening criteria for climate change mitigation and adaptation.
- **2021-07-06 - Disclosures Delegated Act Adopted**: Commission Delegated Regulation (EU) 2021/2178 specified Article 8 disclosure content, presentation and methodology.
- **2021-12-09 - Climate Delegated Act Published in the Official Journal**: Delegated Regulation (EU) 2021/2139 was published in the Official Journal.
- **2021-12-10 - Disclosures Delegated Act Published in the Official Journal**: Delegated Regulation (EU) 2021/2178 was published in the Official Journal.
- **2022-01-01 - Climate Delegated Act Applies**: The Climate Delegated Act has been applicable since 1 January 2022.
- **2022-01-01 - Disclosures Delegated Act Begins Phased Application**: The Disclosures Delegated Act began applying with a 2022 phase limited to eligibility and qualitative reporting elements.
- **2022-03-09 - Complementary Climate Delegated Act Adopted**: Commission Delegated Regulation (EU) 2022/1214 amended the climate and disclosure delegated acts for certain gas and nuclear activities.
- **2022-07-15 - Complementary Climate Delegated Act Published in the Official Journal**: Delegated Regulation (EU) 2022/1214 was published in the Official Journal.
- **2022-10-06 - First Commission Notice on Article 8 Disclosures Published**: Commission Notice 2022/C 385/01 addressed interpretation of the Disclosures Delegated Act for reporting eligible economic activities and assets.
- **2022-10-11 - Platform Minimum Safeguards Report Published**: The Platform on Sustainable Finance published its final report on minimum safeguards under Article 18.
- **2023-01-01 - Complementary Climate Delegated Act Applies**: The gas and nuclear amendments in Delegated Regulation (EU) 2022/1214 apply from January 2023.
- **2023-01-01 - Disclosures Delegated Act Applies to Non-Financial Undertakings**: Remaining Disclosures Delegated Act provisions started applying for non-financial undertakings.
- **2023-06-16 - Commission Notice on Taxonomy Regulation and SFDR Published**: Commission Notice 2023/C 211/01 addressed interpretation of the Taxonomy Regulation and links to the Sustainable Finance Disclosure Regulation.
- **2023-06-27 - Environmental and Climate Amendment Delegated Acts Adopted**: Delegated Regulations (EU) 2023/2486 and 2023/2485 were adopted for the non-climate objectives and climate delegated act amendments.
- **2023-10-20 - Climate Delegated Act Commission Notice Published**: Commission Notice C/2023/267 provided interpretation and implementation guidance on the Climate Delegated Act technical screening criteria.
- **2023-10-20 - Second Article 8 Disclosures Commission Notice Published**: Commission Notice C/2023/305 provided further Article 8 reporting guidance for taxonomy-eligible and taxonomy-aligned activities and assets.
- **2023-11-21 - Environmental Delegated Act Package Published in the Official Journal**: The environmental delegated act and related climate and disclosure amendments were published in the Official Journal.
- **2024-01-01 - Environmental Delegated Act Package Applies**: The non-climate environmental objective criteria and related amendments apply from January 2024, starting eligibility-only reporting phases for the newly covered activities.
- **2024-01-01 - Disclosures Delegated Act Applies to Financial Undertakings**: Remaining Disclosures Delegated Act provisions started applying for financial undertakings.
- **2024-11-08 - Third Article 8 Disclosures Commission Notice Published**: Commission Notice C/2024/6691 addressed reporting of taxonomy-eligible and taxonomy-aligned activities and assets under Article 8.
- **2024-12-19 - Delegated Regulation (EU) 2024/3215 Published in the Official Journal**: Commission Delegated Regulation (EU) 2024/3215 corrected certain language versions of the Climate Delegated Act.
- **2025-01-01 - Non-Financial KPIs Cover Environmental Delegated Act Activities**: Non-financial undertaking KPIs cover the activities added by Delegated Regulation (EU) 2023/2486 and related climate amendments from 1 January 2025.
- **2025-03-05 - Commission Notice on Three Delegated Acts Published**: Commission Notice C/2025/1373 provided interpretation and implementation guidance on the Environmental, Climate and Disclosures Delegated Acts.
- **2025-07-04 - Omnibus Delegated Act Adopted**: Commission Delegated Regulation (EU) 2026/73 was adopted to simplify disclosure content and certain DNSH technical screening criteria.
- **2026-01-01 - Financial KPIs Cover Environmental Delegated Act Activities**: Financial undertaking KPIs cover the activities added by Delegated Regulation (EU) 2023/2486 and related climate amendments from 1 January 2026.
- **2026-01-01 - Omnibus Delegated Act Applies**: Delegated Regulation (EU) 2026/73 applies from 1 January 2026, while allowing use of the 31 December 2025 rules for financial years starting between 1 January and 31 December 2025.
- **2026-01-08 - Omnibus Delegated Act Published in the Official Journal**: Delegated Regulation (EU) 2026/73 was published in the Official Journal.
- **2026-01-28 - Omnibus Delegated Act Enters into Force**: Delegated Regulation (EU) 2026/73 entered into force on the twentieth day following its Official Journal publication.
- **2028-01-01 - Trading Book and Fees/Commission KPIs Apply for Credit Institutions**: Delegated Regulation (EU) 2026/73 defers Disclosures Delegated Act Annex V sections 1.2.3 and 1.2.4 until 1 January 2028.


---

[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). All rights reserved.

Source: https://www.sorena.io/artifacts/eu/taxonomy-regulation