--- title: "EU Taxonomy Delegated Act Change Tracker" canonical_url: "https://www.sorena.io/artifacts/eu/taxonomy-regulation/delegated-act-change-tracker" source_url: "https://www.sorena.io/artifacts/eu/taxonomy-regulation/delegated-act-change-tracker" author: "Sorena AI" description: "Track adopted and proposed EU Taxonomy delegated-act changes by source, status, affected criteria, Article 8 disclosure impact, owner, and evidence update." published_at: "2026-05-09" updated_at: "2026-05-27" keywords: - "EU Taxonomy delegated act change tracker" - "Taxonomy Regulation delegated acts" - "EU Taxonomy technical screening criteria" - "DNSH" - "Article 8 disclosures" - "Climate Delegated Act" - "Environmental Delegated Act" - "EU Taxonomy" - "delegated acts" - "technical screening criteria" - "Taxonomy alignment" --- **[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 Delegated Act Change Tracker Track adopted and proposed EU Taxonomy delegated-act changes by source, status, affected criteria, Article 8 disclosure impact, owner, and evidence update. *Taxonomy* *Change tracker* *EU* ## EU Taxonomy Delegated Act Change Tracker A tracker for separating adopted EU Taxonomy delegated acts from consultations, notices, and draft changes before they reach activity mapping or KPI calculations. Use it to connect each official source to the affected screening criteria, DNSH files, Article 8 tables, evidence owner, and reporting-cycle status. EU Taxonomy assessments depend on delegated acts, not just the 2020 framework regulation. A useful change tracker records the official source, legal status, affected delegated-act family, internal artifact to update, and closure evidence so a draft consultation is not treated like an adopted technical-screening change. ## Baseline acts to keep in the register 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 should change binding activity criteria or Article 8 disclosure templates. - Delegated Regulation (EU) 2021/2139: Climate Delegated Act for climate change mitigation and climate change adaptation technical screening criteria. - Delegated Regulation (EU) 2021/2178: Disclosures Delegated Act specifying Article 8 content, presentation, and disclosure methodology. - Delegated Regulation (EU) 2022/1214: Complementary Climate Delegated Act for specified gas and nuclear energy activities and related disclosures. - Delegated Regulations (EU) 2023/2485 and (EU) 2023/2486: Environmental Delegated Act package, including additional criteria for non-climate environmental objectives and disclosure updates for those activities. - Commission Delegated Regulation (EU) 2024/3215 and Commission Delegated Regulation (EU) 2026/73: later register items for language-version corrections and simplification changes that should be reviewed before criteria files, DNSH evidence, or Article 8 templates are reused. Sources for this answer: - [European Commission: Implementing and delegated acts - Taxonomy Regulation](https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/taxonomy-regulation_en?ref=sorena.io) - Lists the Taxonomy delegated-act register, including 2026/73, 2024/3215, 2023/2486, 2023/2485, 2022/1214, 2021/2178, Climate Delegated Act material, and current public-feedback items. - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Establishes the framework that delegated acts supplement through technical screening criteria, DNSH, minimum safeguards, and Article 8 disclosure obligations. ## Status fields that prevent false implementation 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 Commission register recorded a 17 March 2026 public-feedback item, open until 14 April, for proposed amendments to Delegated Regulations (EU) 2021/2139 and (EU) 2023/2486; that kind of item belongs in watch status until the source shows adoption and publication. 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, affected delegated regulation, and a short implementation note written in business terms rather than only legal shorthand. - Binding source status: adopted delegated regulation, Official Journal publication, application date if the source states one, and whether the act amends 2021/2139, 2021/2178, 2023/2486, or another act. - Watch status: public-feedback items, draft notices, draft delegated regulations, platform reports, or Commission FAQ material that may guide interpretation but should not alter final KPI calculations on its own. - Correction status: language-version corrections, such as 2024/3215, routed first to legal and local-language owners before changing English evidence files. - Simplification status: changes such as 2026/73 that affect Article 8 content and presentation, and simplify certain DNSH technical screening criteria in 2021/2139 and 2023/2486. - Closure status: not assessed, no impact, in progress, closed with updated artifact link, or deferred because the source does not yet support implementation. Sources for this answer: - [European Commission: Implementing and delegated acts - Taxonomy Regulation](https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/taxonomy-regulation_en?ref=sorena.io) - Supports the register fields for latest public-feedback status, Official Journal publication entries, and the listed simplification, correction, environmental, complementary climate, disclosure, and climate delegated acts. - [Commission Delegated Regulation (EU) 2024/3215](https://eur-lex.europa.eu/eli/reg_del/2024/3215/oj/eng?ref=sorena.io) - Grounds the correction category: this act corrects certain language versions of Delegated Regulation (EU) 2021/2139 and does not concern the English language version. ## Impact tags for activity, DNSH, and disclosure work 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. - Eligibility impact: the act adds or changes an economic activity covered by the Taxonomy criteria, so the activity register and NACE/activity mapping need review. - Alignment impact: the act changes substantial-contribution criteria, DNSH criteria, Appendix C references, measurement conditions, exclusions, or evidence expectations for an activity already mapped. - Article 8 impact: the act changes disclosure content, presentation, templates, KPI methodology, GAR-related tables, or qualitative explanations. - Objective impact: tag climate change mitigation, climate change adaptation, water and marine resources, circular economy, pollution prevention and control, biodiversity and ecosystems, or disclosure-only. - Interpretation impact: notices, FAQs, and navigator entries help resolve application questions but should not be logged as binding amendments to the criteria text. Sources for this answer: - [Commission Notice C/2023/267 on Climate Delegated Act interpretation](https://eur-lex.europa.eu/eli/C/2023/267/oj/eng?ref=sorena.io) - Supports using Commission notices as interpretation material for Climate Delegated Act technical screening criteria and DNSH questions. - [Commission Notice C/2023/305 on Article 8 disclosures](https://eur-lex.europa.eu/eli/C/2023/305/oj/eng?ref=sorena.io) - Supports using notices to document Article 8 reporting interpretations for Taxonomy-eligible and Taxonomy-aligned activities. ## Records to close before reporting 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 internal 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. - Source record: Commission register link, EUR-Lex link where available, act number, act title, status, publication date, and affected delegated act. - Assessment record: impacted objective, affected activity or disclosure table, old criterion reference, new criterion reference, and whether the change affects eligibility, alignment, DNSH, or Article 8 presentation. - Evidence record: updated activity mapping, screening-criteria extract, DNSH evidence, CapEx plan support, turnover/CapEx/OpEx workbook, GAR workbook, or disclosure narrative. - Review record: owner, legal reviewer, sustainability reviewer, finance reviewer if KPIs are affected, approval date, unresolved interpretation questions, and source version reviewed. - Publication record: final disclosure wording checked against the source status, with voluntary information and draft-watch items kept separate from mandatory reporting. Sources for this answer: - [Commission Delegated Regulation (EU) 2021/2178](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Supports tracking Article 8 content, presentation, methodology, and KPI disclosure changes separately from activity-screening criteria. - [Commission Notice on Article 8 eligible activities and assets](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52022XC1006%2801%29&ref=sorena.io) - Supports connecting Article 8 eligibility and KPI reporting explanations to the evidence workbook rather than relying on unsupported narrative. *Recommended next step* *Placement: after change-record section* ## Turn delegated-act changes into reportable evidence Use this tracker to connect each EU Taxonomy delegated-act change to activity mapping, DNSH evidence, KPI workbooks, owners, and disclosure updates before the reporting cycle closes. - [Open Research Copilot](/solutions/research-copilot.md): Ask EU Taxonomy delegated-act questions against cited source material. - [Discuss EU Taxonomy implementation](/contact.md): Review delegated-act changes, evidence gaps, and reporting updates with Sorena. ## Primary sources - [European Commission: Implementing and delegated acts - Taxonomy Regulation](https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/taxonomy-regulation_en?ref=sorena.io) - Primary Commission register for the listed delegated acts, public-feedback items, Official Journal publication entries, and links to Taxonomy tools. - Quote: "implementing and delegated acts" - [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852&ref=sorena.io) - Binding framework for the Taxonomy system, including the environmental objectives, DNSH, minimum safeguards, technical screening criteria, and Article 8 disclosure basis. - Quote: "framework to facilitate sustainable investment" - [Commission Delegated Regulation (EU) 2021/2178](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Article 8 delegated act for disclosure content, presentation, methodology, and financial and non-financial undertaking KPI reporting. - Quote: "content and presentation" - [Commission Delegated Regulation (EU) 2024/3215](https://eur-lex.europa.eu/eli/reg_del/2024/3215/oj/eng?ref=sorena.io) - Language-version correction act for Delegated Regulation (EU) 2021/2139; useful for routing correction items separately from substantive English criteria changes. - Quote: "correcting certain language versions" - [Commission Notice C/2023/305 on Article 8 disclosures](https://eur-lex.europa.eu/eli/C/2023/305/oj/eng?ref=sorena.io) - Interpretation source for Article 8 reporting questions involving Taxonomy-eligible and Taxonomy-aligned activities. - Quote: "Taxonomy-aligned economic activities" - [Commission Notice C/2023/267 on Climate Delegated Act interpretation](https://eur-lex.europa.eu/eli/C/2023/267/oj/eng?ref=sorena.io) - Interpretation source for Climate Delegated Act technical screening criteria and DNSH questions. - Quote: "technical screening criteria" ## Related 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): source-linked 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 source-linked 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): source-linked 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): source-linked 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): source-linked 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): source-linked EU Taxonomy calendar for Article 8 reporting phases, environmental objective application dates, delegated-act updates, and evidence review gates. - [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): source-linked 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): source-linked 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): source-linked 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): source-linked 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 source-linked 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. --- [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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