EU Taxonomy Delegated Act Change Tracker

Start with the Commission's Taxonomy Regulation implementing-and-delegated-acts page, then link each row to the EUR-Lex act where available. The Commission page is the practical register for publication status, public-feedback items, the Official Journal notices, and links to the EU Taxonomy Navigator.

Keep adopted delegated regulations, draft delegated regulations, Commission notices, FAQ material, platform reports, and Taxonomy Navigator lookups in separate tracker statuses. Only adopted delegated regulations, once applicable, should change the binding activity criteria or Article 8 disclosure templates used for the reporting period.

The tracker should show whether a change is published in the Official Journal, adopted but not yet applicable, a public-feedback item, a Commission notice, or non-binding background material. The March 2026 proposals to amend Delegated Regulations (EU) 2021/2139 and (EU) 2023/2486 remain draft initiatives on EUR-Lex, with planned adoption in the third quarter of 2026. Keep them in watch status until an adopted act is published and its application date is known.

For each adopted act, record the act number, signing date where the legal act provides it, Official Journal publication date from the Commission register or EUR-Lex, entry into force, application date, any reporting-year option or transition, affected delegated regulation, and a short implementation note written in business terms rather than only legal shorthand. "Adopted" and "applicable" are separate statuses.

Classify every change by the assessment step it can alter. A changed activity description affects eligibility mapping first; changed substantial-contribution or DNSH criteria affect alignment evidence; changed Article 8 content or presentation affects disclosure templates, KPI notes, and assurance tie-outs.

Use Commission notices and FAQ material as interpretation support, not as delegated-act amendments. Notices are still useful references for reviewer questions, especially when a criteria file, DNSH checklist, or KPI workbook needs to explain why a source was applied in a particular way.

Before a Taxonomy reporting cycle closes, every adopted delegated-act change in scope should have a closed tracker row or a narrow out-of-scope rationale. The row should show exactly why an act affected, or did not affect, an activity register, DNSH file, KPI workbook, GAR workbook, or published Article 8 narrative.

A strong tracker gives assurance reviewers a path from legal source to non-public evidence. It shows which source text changed, which internal artifact was touched, who approved the update, and whether prior-period reporting needs a note or reconciliation.