EU Taxonomy Regulation (EU) 2020/852 Deadlines and disclosure calendar

Regulation (EU) 2020/852 introduced the six environmental objectives and staged the framework by objective. Climate objectives applied first, then the remaining four objectives followed.

Use these dates to avoid mixing criteria from objectives that were not yet applicable in the reporting year you are analysing.

The original Article 8 timetable was staged. Non-financial undertakings first reported eligibility, then alignment KPIs. Financial undertakings followed one year later because their metrics depend on counterparty data.

Current scope timing now has two layers. First, use the Commission Notices for the Article 8 methodology. Second, read scope together with the current Accounting Directive and CSRD timing because Article 8 hooks into Articles 19a and 29a.

The 2023 delegated-act package expanded the technical criteria and the reporting templates for the additional environmental objectives. The 2025 Commission Notice then clarified how those templates, enabling activities, comparatives, and materiality questions should work in practice.

Delegated Regulation (EU) 2026/73 then simplified both disclosures and some DNSH-related screening work. For FY 2025, undertakings may still use the rules as they stood on 31 December 2025.

Financial institutions need a more detailed implementation calendar than non-financial undertakings because GAR, GIR, fee and commission metrics, and trading-book metrics do not all mature at the same time.

The 2026 simplification act also adds temporary relief. That matters for budget, controls, and what you ask counterparties to provide.

A reliable Taxonomy calendar is not only a list of legal dates. It is a recurring work plan with owners, evidence deadlines, and a place where delegated-act changes become tracked tasks.

The practical goal is simple: by the time the management report is drafted, the eligibility register, alignment evidence, and KPI workbook should already be frozen and reviewable.